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Control is achieved when TGS is exposed, or has rights, to variable returns from its involvement with the investee and \ue646\ue644\ue651\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue655\ue648\ue657\ue658\ue655\ue651\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue64c\ue657\ue656\ue603\ue653\ue652\ue65a\ue648\ue655\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue648\ue648\ue611\ue603\ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue64f\ue64f\ue65c\ue60f\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue656\ue603\ue644\ue651\ue603investee if and only if TGS has: \uea02 Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), \uea02 Exposure, or rights, to variable returns from its involvement with the investee, and \uea02 \ue637\ue64b\ue648\ue603\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603\ue64c\ue657\ue656\ue603\ue653\ue652\ue65a\ue648\ue655\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue648\ue648\ue603\ue657\ue652\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue657\ue658\ue655\ue651\ue656\ue611\ue603Consolidation of a subsidiary begins when TGS obtains control over the subsidiary and ceases when TGS loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date TGS gains control until the date TGS ceases to control the subsidiary. \ue633\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue644\ue651\ue647\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue60b\ue632\ue626\ue62c\ue60c\ue603\ue644\ue655\ue648\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue647\ue603to the equity holders of the Parent Company and to the non-controlling interests, even if \ue657\ue64b\ue64c\ue656\ue603\ue655\ue648\ue656\ue658\ue64f\ue657\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue656\ue603\ue64b\ue644\ue659\ue64c\ue651\ue64a\ue603\ue644\ue603\ue647\ue648\ue7ae\ue646\ue64c\ue657\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue611\ue603\ue624\ue64f\ue64f\ue603\ue64c\ue651\ue657\ue655\ue644\ue610\ue64a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue60f\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue60f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603members of TGS are eliminated in full through consolidation. If TGS loses control over a subsidiary, the Group derecognizes the related assets (includinggoodwill), liabilities, non-controlling interest and other components of equity while any \ue655\ue648\ue656\ue658\ue64f\ue657\ue64c\ue651\ue64a\ue603\ue64a\ue644\ue64c\ue651\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603\ue624\ue651\ue65c\ue603\ue655\ue648\ue657\ue644\ue64c\ue651\ue648\ue647\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603for in accordance with the applicable IFRS. General InformationPresentation Currency \ue637\ue62a\ue636\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue64c\ue657\ue656\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue64d\ue652\ue655\ue64c\ue657\ue65c\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656and expenses are denominated in USD, and USD is the functional currency for all materialForeign Currency Transactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilitiesin non-functional currencies are translated into functional currency spot rate of exchangeruling at the date of the balance sheet. Foreign exchange gains and losses resulting fromthe settlement of such transactions and from the translation of monetary assets and \ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue651\ue652\ue651\ue610\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue611\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue60f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651Company are presented separately in this Annual Report. Revenue from Contracts with Customers Revenue from contracts with customers is recognized when control of the goods or \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652which the Group expects to be entitled in exchange for those goods or services. Early Sales \ue630\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue649\ue658\ue651\ue647\ue64c\ue651\ue64a\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue648\ue651\ue657\ue648\ue655\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue657\ue652\ue603data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time whenthe license is transferred to the customer, which would typically be upon completion of \ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue653\ue64b\ue644\ue656\ue648\ue611\ue603\ue637\ue64b\ue648\ue603Group has generally concluded that it is the principal in its revenue arrangements, becauseit typically controls the goods or services before transferring them to the customer. Late Sales\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue60f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue658\ue653\ue652\ue651\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue64a\ue644\ue64c\ue651\ue648\ue647\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue644\ue603\ue645\ue64c\ue651\ue647\ue64c\ue651\ue64aagreement). Through the binding agreement, the customer is granted a non-exclusive \ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue636\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue64f\ue644\ue657\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue64b\ue644\ue647\ue603already commenced when the contract was entered into. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments orother parties (see Joint Arrangements below). Such revenue is recognized on a net basis inaccordance with applicable recognition principles. Revenue from Sale of Equipment\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue657\ue652\ue603\ue648\ue65b\ue657\ue648\ue655\ue651\ue644\ue64f\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue644\ue646\ue64b\ue603\ue656\ue644\ue64f\ue648\ue603\ue64c\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603as a customer contract. The sales contracts normally include one performance obligation \ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue603\ue658\ue653\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue644\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603goods is transferred to the customer, which occurs when the products have been shippedto a contractually agreed location, and the risks of obsolescence and loss have been transferred to the customer. Proprietary Contracts \ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue637\ue62a\ue636\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue656\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue64f\ue658\ue656\ue64c\ue659\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603of the customer, is recognized over time, normally on a percentage of completion basis, measured according to the acquired and processed volume of data in relation to the total size of the project.Royalty IncomeRoyalty income is recognized when the subsequent sale related to the royalty occurs. Other Services RevenueCustomer contracts for other marine geophysical services are similar in nature and terms \ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue656\ue644\ue64f\ue648\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue656\ue603the performance obligation and is entitled to the compensation under the contract. Lease income is recognized on a straight-line basis over the lease period. The revenue is measured at the transaction price as agreed under the contract.Cost of Goods Sold (COGS) \u2013 Proprietary Contracts and Other Cost of goods sold consists of direct costs related to proprietary contract work and otheservices revenue in which revenue is recognized over time. COGS also consists of costs \ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue64a\ue648\ue652\ue656\ue646\ue64c\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue603\ue647\ue644\ue657\ue644\ue611\ue603Multi-Client Library The multi-client library includes completed and in-progress geophysical and geological data to be licensed on a non-exclusive basis to oil companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. Costs directly attributable to data acquisition and processing includes mainly vessecosts, payroll and hardware/software costs. Data acquisition costs include mobilization costs incurred when relocating vessels to the survey areas. The library also includes \ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue64c\ue655\ue647\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603data and interpretations is presented at cost reduced by accumulated amortization and impairment. Straight-line AmortizationAfter a project is completed, a straight-line amortization is applied. The straight-line amortization is assigned over the remaining useful life, which for most marine projects is four years. For most onshore projects, the remaining useful life after completion of a project is seven years.Accelerated Amortization of Seismic Data No amortization is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and \ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603is completed and after pre-funding is recognized, recognition of accelerated amortization may be necessary in the event recoverable value (present value of expected Late Sales) islower than net book value of the survey (capitalized cost of the survey).Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales on a survey are realized disproportionately sooner within that survey\u2019s useful life.Amortization Policy on Seismic Data Purchased from Third Parties When purchasing seismic data from third parties, a straight-line amortization over the remaining useful life of the data is recognized. The straight-line amortization is based on the cost of the seismic data recognized on the date of the purchase. Similarly, with acquired seismic data, accelerated amortization of the library may be necessary in the event that sales on a survey are realized disproportionately sooner withinthat survey\u2019s useful life.Amortization Policy on Well Data Products The library of multi-client well logs is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.Impairment Evaluation Multi-Client Library When there are indicators that the net book value may not be recoverable, the library is tested for impairment on the individual cash generating unit (CGU). Any impairment of the multi-client library is recognized immediately and presented as \u201cImpairment of the multi-\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603For further information about impairment, see \u201cImpairment of Non-Financial Assets\u201d belowJoint Arrangements A joint arrangement is a contractual arrangement providing that TGS and other parties undertake an economic activity that is subject to joint control (i.e., when the strategic, \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue652\ue64f\ue64c\ue646\ue65c\ue603\ue647\ue648\ue646\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657require the unanimous consent of the parties sharing control). Joint arrangements are \ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue655\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue659\ue648\ue651\ue657\ue658\ue655\ue648\ue656\ue60f\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603and obligations for the liabilities of the parties to the arrangements. If the parties to the joint arrangement have rights to the net assets of the arrangement, the arrangement is a joint venture. However, if the parties have rights to the assets and obligations related to the liabilities of the arrangement, the arrangement is a joint operation. Interests in joinventures are accounted for using the equity method. Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of anacquisition is measured as the aggregate of the consideration transferred, measured atfair value at the acquisition date, and the amount of any non-controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603administrative expenses. Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when TGS can demonstrate: \uea02 It is technically feasible to complete the product so that it will be available for use; \uea02 Management intends to complete the product and use it; \uea02 There is an ability to use the software product; \uea02 \ue62c\ue657\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue647\ue603\ue64b\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue61e\ue603\ue624\ue647\ue648\ue654\ue658\ue644\ue657\ue648\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue646\ue644\ue64f\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue652\ue655\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue657\ue652\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603the product are available; and The expenditure attributable to the product during its development can be reliably measured. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete, and the asset is available\ue649\ue652\ue655\ue603\ue658\ue656\ue648\ue611\ue603\ue62c\ue657\ue603\ue64c\ue656\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue611\ue603Other Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. The costof intangible assets in a business combination is its fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. Internally generated intangibles, excluding capitalized development costs, are not capitalized and the related expenditure is expensed in the period in which the expenditureis incurred. \ue62c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7ae\ue651\ue64c\ue657\ue648\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647for impairment whenever there is an indication that the intangible asset may be impaired.The amortization period and the amortization method for an intangible asset with a \ue7ae\ue651\ue64c\ue657\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue648\ue647\ue603\ue644\ue657\ue603\ue64f\ue648\ue644\ue656\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue657\ue655\ue644\ue64c\ue64a\ue64b\ue657\ue610\ue64f\ue64c\ue651\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue64c\ue656\ue603\ue658\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue656\ue603\ue657\ue64b\ue64c\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603consumption of the assets. For certain multi-client library projects, TGS invests in the project with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed as joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of theinvestment in the multi-client library, its share of revenues from the sale of the multi-clientsurvey, related amortization and expenses. When TGS has a right to market and sell the seismic project, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis, i.e., excluding the portion due to the partner. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables. Variable Payment ArrangementsFor certain multi-client library projects, TGS may enter into arrangements whereby the supplier of goods or services is paid on a variable basis, often linked to future license revenue on that project. In such cases, the supplier has no rights or obligations to the multi-client library and therefore has no control over it. After the underlying project is completed, TGS recognizes the fair value of the variable payments in the initial cost of the asset at the date of acquisition and recognizes a corresponding accrued project cost. The accrual will be made in the currency in which thesupplier payments will eventually be made and will be re-assessed periodically. \ue63a\ue64b\ue648\ue651\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue644\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue60f\ue603\ue64c\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue656\ue64c\ue64a\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue656\ue60f\ue603economic circumstances and pertinent conditions at the acquisition date. This involves \ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue64c\ue651\ue64a\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue658\ue651\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60c\ue603and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value. This includes the separation of embedded derivatives in host contracts by acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent \ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue647\ue648\ue648\ue650\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue611\ue603\ue636\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651settlement is accounted for within equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date \ue644\ue651\ue647\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for \ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue611\ue603\ue62c\ue649\ue603this consideration is lower than the fair value of the net assets of the subsidiary acquired, \ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue645\ue644\ue655\ue64a\ue644\ue64c\ue651\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue64a\ue644\ue64c\ue651\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill from a business combination is, \ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603\ue649\ue655\ue652\ue650the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, the goodwill which is associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is determined measured based on the relative values of the operation disposed of and the portion of the CGU retained. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to whichgoodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. Impairment of Non-Financial Assets TGS assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, TGS estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s fair value less costs of disposal and its value-in-use. The recoverable amount is determined for an individual asset, unless the asset does not \ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue64c\ue651\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue64f\ue644\ue655\ue64a\ue648\ue64f\ue65c\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue655\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, theasset is considered impaired and is written down to its recoverable amount. \ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603TGS bases its impairment calculation on detailed budgets and forecast calculations, whichare prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated.\ue637\ue64b\ue648\ue656\ue648\ue603\ue645\ue658\ue647\ue64a\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603Tangible Non-Current Assets Tangible non-current assets are presented at historical cost less accumulated depreciationand accumulated impairment losses. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use. Tangible non-current assets held for sale are stated at the lower of book value and presumed market value and are not subject to depreciation. \ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue62c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determinewhether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the asset\u2019s or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue636\ue658\ue646\ue64b\ue603\ue655\ue648\ue659\ue648\ue655\ue656\ue644\ue64f\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Income Taxes Current Income TaxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantivelyenacted at the reporting date in the countries where TGS operates and generates taxable income. Deferred Tax \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue652\ue651\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603sheet date between the tax bases of assets and liabilities and their carrying amounts for \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue658\ue655\ue653\ue652\ue656\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603carryforward of unused tax credits and unused tax losses, to the extent that it is probable \ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue644\ue651\ue647the carryforward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and \ue655\ue648\ue647\ue658\ue646\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that \ue64c\ue657\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603recovered. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue652\ue7ac\ue656\ue648\ue657\ue60f\ue603\ue64c\ue649\ue603\ue644\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue64f\ue65c\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue644\ue645\ue64f\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue603\ue648\ue65b\ue64c\ue656\ue657\ue656\ue657\ue652\ue603\ue656\ue648\ue657\ue603\ue652\ue7ac\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603taxes relate to the same taxable company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to 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 balance sheet date. Provisions and Contingencies Provisions are made when TGS has a current obligation (legal or constructive) as a result o\ue644\ue603\ue653\ue644\ue656\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. \ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue64c\ue656\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue60f\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603discounting is used, the increase in the provision due to the passage of time is recognized\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603Contingent liabilities are possible obligations as a result of a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing \ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue653\ue652\ue656\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue655\ue648\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue644\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue626\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue645\ue658\ue657\ue603if material, disclosed in the accompanying notes. A contingent asset is not recognized in \ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue658\ue657\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648an advantage of TGS. Financial Assets\ue624\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue651\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64a\ue64c\ue659\ue648\ue656\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue649\ue603\ue652\ue651\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue652\ue655\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue651\ue652\ue657\ue64b\ue648\ue655\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue611\ue603\ue62c\ue629\ue635\ue636\ue603\ue61c\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue656\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue61d\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603at amortized cost, fair value through other comprehensive income (FVOCI) and fair value \ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue60b\ue629\ue639\ue637\ue633\ue62f\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue657\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue66f\ue656\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue646\ue64b\ue644\ue655\ue644\ue646\ue657\ue648\ue655\ue64c\ue656\ue657\ue64c\ue646\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue603\ue649\ue652\ue655\ue603\ue650\ue644\ue651\ue644\ue64a\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue650\ue611\ue603\ue63a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue657\ue603\ue64c\ue657\ue656\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue653\ue64f\ue658\ue656\ue60f\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue648\ue603\ue652\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue651\ue652\ue657\ue603\ue644\ue657\ue603\ue629\ue639\ue637\ue633\ue62f\ue60f\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603equivalents. Based on the nature of these assets and how they are managed, the Group \ue64b\ue644\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue654\ue658\ue644\ue64f\ue64c\ue649\ue65c\ue603\ue649\ue652\ue655\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue611\ue603Financial Liabilities \ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue629\ue64c\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue657\ue603amortized cost comprise largely of accounts payable and debt to partners, taxes and some minor amounts of non-current liabilities and long-term debt. These obligations areinitially recognized at fair value less transaction costs, and subsequently measured at \ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603liabilities at FVTPL. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603or loss. Deferred tax items are recognized in correlation to the underlying transaction eitherin OCI or directly in equity. \ue637\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue653\ue644\ue65c\ue656\ue603\ue64c\ue657\ue656\ue603\ue657\ue644\ue65b\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue612\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue603\ue637\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue64c\ue651\ue647\ue64c\ue659\ue64c\ue647\ue658\ue644\ue64f\ue64f\ue65c\ue603\ue652\ue655\ue603in groups based on an estimate of the probability that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities \ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue603\ue644\ue651\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue657\ue644\ue65b\ue603\ue657\ue655\ue648\ue644\ue657\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue60f\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue656\ue60f\ue603\ue658\ue651\ue658\ue656\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue652\ue655\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue653\ue653\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue650\ue652\ue656\ue657\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue60b\ue650\ue652\ue656\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue659\ue644\ue64f\ue658\ue648\ue60c\ue611\ue603\ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603reporting date.InventoriesInventories are measured at the lower of cost and net realizable value. The net realizable value is the estimated selling price in the ordinary course of business, less selling expensesand the estimated cost to complete the inventory. The cost of inventories is based on a weighted average cost. Share-Based Payments Key employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs). The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model.The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue60f\ue603\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue649\ue658\ue64f\ue64f\ue65c\ue603entitled to the award (the vesting date). The cumulative expense recognized for equity-\ue656\ue648\ue657\ue657\ue64f\ue648\ue647\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue658\ue651\ue657\ue64c\ue64f\ue603\ue657\ue64b\ue648\ue603\ue659\ue648\ue656\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue652\ue603which the vesting period has expired and TGS\u2019 best estimate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the beginning and end of that period. No expense is recognized for awards that do not \ue658\ue64f\ue657\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue659\ue648\ue656\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue659\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue652\ue658\ue657\ue656\ue657\ue644\ue651\ue647\ue64c\ue651\ue64a\ue603\ue658\ue651\ue659\ue648\ue656\ue657\ue648\ue647\ue603\ue633\ue636\ue638\ue656\ue603\ue644\ue651\ue647\ue603\ue635\ue636\ue638\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue656additional share dilution in the computation of diluted earnings per share.BorrowingsInterest-bearing debt is recognized initially at fair value less transaction costs. Subsequent\ue657\ue652\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue610\ue645\ue648\ue644\ue655\ue64c\ue651\ue64a\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue656\ue657\ue644\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603between cost and redemption value being recognized in the income statement over the \ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue656\ue603\ue652\ue651\ue603\ue644\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue645\ue644\ue656\ue64c\ue656\ue611Pensions \ue637\ue62a\ue636\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue648\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue610\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue603\ue653\ue64f\ue644\ue651\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue60f\ue603\ue638\ue62e\ue60f\ue603\ue638\ue636\ue624\ue603\ue60b\ue617\ue613\ue614\ue64e\ue60c\ue603\ue644\ue651\ue647\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue603where the Group covers the superannuation. Contributions are expensed to the incomestatement as they become payable. Impairment of Financial Assets The Group recognizes an allowance for expected credit losses (ECLs) for all debt instruments not held at FVTPL as well as for contract assets. ECLs are based on the \ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue647\ue658\ue648\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue657\ue652\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue60f\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue655\ue64c\ue64a\ue64c\ue651\ue644\ue64f\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue655\ue652\ue650\ue603the sale of collateral held or other credit enhancements that are integral to the contractualterms. \ue62f\ue652\ue656\ue656\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue648\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue655\ue648\ue646\ue652\ue659\ue648\ue655\ue64c\ue651\ue64a\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603\ue648\ue651\ue657\ue64c\ue655\ue648\ue657\ue65c\ue603\ue652\ue655\ue603\ue644\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue652\ue649\ue611\ue603\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue603\ue64a\ue652\ue648\ue656\ue603\ue645\ue644\ue651\ue64e\ue655\ue658\ue653\ue657\ue60f\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue652\ue651\ue603\ue645\ue65c\ue603\ue644\ue603\ue647\ue648\ue645\ue657\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue652\ue655\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue658\ue651\ue656\ue658\ue646\ue646\ue648\ue656\ue656\ue649\ue658\ue64f\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue646\ue655\ue648\ue657\ue648\ue603\ue646\ue644\ue656\ue648\ue656\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue656\ue657\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue611Leases As a Lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue656\ue611\ue603\ue624\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue646\ue648\ue650\ue648\ue651\ue657\ue603date, the Group recognizes a lease liability and corresponding right-of-use asset for all \ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue656\ue656\ue648\ue648\ue60f\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue603\ue649\ue652\ue655\ue603\ue656\ue64b\ue652\ue655\ue657\ue610\ue657\ue648\ue655\ue650\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue60b\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648months or less) and low value assets, for which the Group recognizes the lease payments \ue644\ue656\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue65c\ue603\ue64c\ue651\ue646\ue658\ue655\ue611The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incremental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement are comprised of: \uea02 \ue629\ue64c\ue65b\ue648\ue647\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue610\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue646\ue648\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue60c\ue60f\ue603\ue64f\ue648\ue656\ue656\ue603\ue644\ue651\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue656receivable; \uea02 Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; \uea02 Amount expected to be payable by TGS under residual value guarantees; \uea02 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option; \uea02 \ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue653\ue648\ue651\ue644\ue64f\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue60f\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue637\ue62a\ue636\ue603\ue648\ue65b\ue648\ue655\ue646\ue64c\ue656\ue64c\ue651\ue64aan option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue637\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651\ue657\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue655\ue648\ue647\ue658\ue646\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue651\ue65c\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue650\ue652\ue647\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue644\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue644\ue651\ue603\ue64c\ue651\ue647\ue648\ue65bor rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. The cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability recognized, any lease payments made at or before the commencement date, less any incentives received, and any initial direct costs incurred by the Group. In addition, the Changes in Accounting Policy and Disclosures \ue631\ue652\ue603\ue656\ue657\ue644\ue651\ue647\ue644\ue655\ue647\ue656\ue60f\ue603\ue644\ue650\ue648\ue651\ue647\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue614\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue64b\ue644\ue647\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656not early adopted any standards, interpretations or amendments that have been issued bu\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65c\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603going forward.Cash Flow Statement \ue637\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue646\ue652\ue650\ue653\ue64c\ue64f\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue647\ue64c\ue655\ue648\ue646\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647Cash and Cash Equivalents Cash and cash equivalents in the balance sheet comprise cash in bank accounts and onhand and short-term deposits with an original maturity of three months or less.Dividends \ue624\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue659\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue66f\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644statements. A corresponding amount is recognized directly in equity. \ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue603dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories.The Group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss \ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue611Some property leases contain extension options exercisable by the Group. The Group \ue656\ue648\ue648\ue64e\ue656\ue603\ue657\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue656\ue64c\ue652\ue651\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue651\ue648\ue65a\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603extension options held are exercisable only by the Group and not by the lessors. The Groupassesses at the lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603control.As a Lessor\ue629\ue652\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue646\ue657\ue656\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue648\ue656\ue656\ue652\ue655\ue60f\ue603\ue64c\ue657\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue64c\ue657\ue656\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue656\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue652\ue655\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue611\ue603\ue624\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue656\ue603substantially all the risks and rewards incidental to ownership of an underlying asset. A \ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue644\ue651\ue647\ue603rewards incidental to ownership of an underlying asset.The Group sub-leases some of its right-of-use assets. On transition to IFRS 16, the right-\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue610\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603asset and presented as a sub-lease asset and measured at fair value at that date. The \ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue655\ue648\ue649\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue655\ue644\ue657\ue64b\ue648\ue655\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue65c\ue603\ue644\ue655\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603under IFRS 16.Treasury Shares TGS\u2019 equity instruments that are reacquired (treasury shares) are recognized at cost and \ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue611\ue603\ue631\ue652\ue603\ue64a\ue644\ue64c\ue651\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue60f\ue603\ue656\ue644\ue64f\ue648\ue60f\ue603\ue64c\ue656\ue656\ue658\ue648\ue603\ue652\ue655\ue603\ue646\ue644\ue651\ue646\ue648\ue64f\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue652\ue65a\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue624\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64aamount and the consideration, if reissued, is recognized in the retained earnings. 2. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONSIn the process of applying TGS\u2019 accounting principles, management is required to \ue650\ue644\ue64e\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue60f\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue60f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue644\ue651\ue647\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue644\ue646\ue646\ue652\ue650\ue653\ue644\ue651\ue65c\ue64c\ue651\ue64a\ue603\ue651\ue652\ue657\ue648\ue656\ue611\ue603\ue624\ue646\ue657\ue658\ue644\ue64f\ue603\ue655\ue648\ue656\ue658\ue64f\ue657\ue656\ue603\ue650\ue644\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue611\ue603Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of which will form the basis for making judgments on carrying values of assets and liabilities that are not readily apparent from other sources. Such judgments are reviewed on an ongoing basis and any revisions to estimates are recognized prospectively. The key sources of judgment and estimation of uncertainties at the balance sheet date \ue657\ue64b\ue644\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue646\ue644\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue658\ue656\ue656\ue648\ue647\ue603\ue645\ue648\ue64f\ue652\ue65a\ue611\ue603Impairment Evaluation of Multi-Client Data Library TGS performed impairment reviews and determined the value-in-use of the multi-client library during 2022. The Group estimated value-in-use based on discounted estimated future sales forecasts. The underlying factors that drive the estimated sales forecast \ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue657\ue64b\ue644\ue657\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue645\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64ahydrocarbons in the area, whether licenses will be awarded in the future, expected farm-insto licenses, relinquishments, etc. Local corporate tax rates and sales costs are applied. \ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603Further, the Weighted Average Cost of Capital (WACC) is used to discount such sales \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64e\ue648\ue65c\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue659\ue652\ue64f\ue659\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646risk premiums which impact the value of WACC used for particular library projects.\ue63a\ue64b\ue648\ue655\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue657\ue655\ue64c\ue64a\ue64a\ue648\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603impairments are recognized in the period they occur. For details about the book value, amortization and impairment of the multi-client library, see Notes 9 and 10. Impairment Evaluation of Goodwill TGS tests the value of its goodwill on an annual basis or when there are indicators that the carrying amount may not be recoverable. This requires an estimation of the value-in-use or fair value less cost of disposal of the Group of CGUs, the greatest of which being the recoverable amount. \ue628\ue656\ue657\ue64c\ue650\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue644\ue657\ue603\ue626\ue62a\ue638\ue603\ue644\ue656\ue603\ue65a\ue648\ue64f\ue64f\ue603\ue644\ue656\ue603an appropriate discount factor to apply. To do so, management consider variables such as estimated future revenues, margins and estimated long-term growth as the key drivers \ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue629\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue603\ue652\ue651\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue646\ue64c\ue653\ue644\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue648\ue646\ue64b\ue651\ue652\ue64f\ue652\ue64a\ue64c\ue646\ue644\ue64f\ue603developments. For details about goodwill and impairment, see Note 10. Deferred Tax Assets, Liabilities and Uncertain Tax Positions TGS operates in a range of tax jurisdictions with complex considerations and legislation concerning both indirect and direct taxation, including that of Brazil and Argentina. Becauseof this, there is a degree of uncertainty related to reported tax liabilities and exposures. Tax assets and liabilities (both direct and indirect) are reported and assessed based on all known and available information and represent TGS\u2019 best estimate. The jurisdictions in which TGS operates are further subject to changing tax regulations which may impact various assessments. An example of this includes the determination of the recoverability of credits. In addition, tax authorities may challenge prior period tax and tax credit lodgements made by the Group. These could result in changes to previously reported and calculated tax positions, which may impact TGS\u2019 results in each period.For details about uncertain tax positions and tax contingencies, see Note 26.\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603the losses can be utilized. Management\u2019s judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing, any expiration of \ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue603planning strategies. For details about deferred tax assets, see Note 29. Contingent Liabilities \ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64b\ue644\ue656\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue637\ue62a\ue636\ue603\ue657\ue652\ue603\ue650\ue644\ue64e\ue648\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue60f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue658\ue655\ue648\ue603\ue652\ue649\ue603contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount in future periods. For a description of contingent liabilities, see Note 26.Obsolete StockThe assessment of obsolete and slow-moving inventory in order to determine inventory write-downs is subject to Management\u2019s judgment. The selling price in the market must be\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue655\ue64c\ue656\ue64e\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue656\ue648\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue650\ue644\ue65c\ue603\ue657\ue658\ue655\ue651\ue603\ue652\ue658\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603the amount estimated by management. For a description of inventory, refer Note 11.Measurement of Fair ValuesA number of TGS\u2019 accounting policies and disclosures require the measurement of fair \ue659\ue644\ue64f\ue658\ue648\ue656\ue60f\ue603\ue649\ue652\ue655\ue603\ue645\ue652\ue657\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue651\ue610\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue630\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue652\ue659\ue648\ue655\ue656\ue64c\ue64a\ue64b\ue652\ue651\ue603\ue644\ue64f\ue64f\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue656\ue603\ue655\ue648\ue64a\ue658\ue64f\ue644\ue655\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue603\ue652\ue649\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue658\ue651\ue652\ue645\ue656\ue648\ue655\ue659\ue644\ue645\ue64f\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue611\ue603\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue60f\ue603\ue637\ue62a\ue636\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue648\ue651\ue64a\ue644\ue64a\ue648\ue603\ue657\ue64b\ue648\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue652\ue649\ue603independent specialists to support key fair value inputs. When measuring the fair value of an asset or liability, the Group uses observable market \ue647\ue644\ue657\ue644\ue603\ue65a\ue64b\ue648\ue651\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue611\ue603\ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue656\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue64f\ue648\ue659\ue648\ue64f\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: \ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly.Level 3:\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655\ue603value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in therespective notes: \uea02 Share-based payments \u2013 Note 13 \uea02 Financial instruments \u2013 Note 18 \uea02 Acquisition of subsidiary \u2013 Note 3 and Note 253. BUSINESS COMBINATIONS AND ASSET ACQUISITIONSBusiness CombinationsOn 29 June 2022, TGS announced its intent to launch a recommended voluntary \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue644\ue603\ue646\ue652\ue650\ue645\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue650\ue650\ue652\ue651\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue652\ue658\ue657\ue656\ue657\ue644\ue651\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue670\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue671\ue60c\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue65a\ue644\ue656\ue603\ue649\ue652\ue655\ue650\ue644\ue64f\ue64f\ue65c\ue603\ue64f\ue644\ue658\ue651\ue646\ue64b\ue648\ue647\ue603\ue652\ue651\ue603\ue615\ue617\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue638\ue653\ue652\ue651\ue603\ue648\ue65b\ue653\ue64c\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue651\ue603\ue615\ue61b\ue603\ue636\ue648\ue653\ue657\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue61a\ue618\ue608\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64b\ue644\ue647\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue650\ue648\ue651\ue657\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue637\ue62a\ue636\ue603\ue64f\ue644\ue658\ue651\ue646\ue64b\ue648\ue647\ue603\ue644\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue7ac\ue648\ue655\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue652\ue651\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue652\ue651\ue603\ue614\ue613\ue603\ue631\ue652\ue659\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue64f\ue644\ue653\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue615\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue615\ue613\ue615\ue615\ue60f\ue603\ue644\ue651\ue652\ue657\ue64b\ue648\ue655\ue603\ue615\ue615\ue608\ue603\ue652\ue649\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue657\ue644\ue64e\ue64c\ue651\ue64a\ue603\ue637\ue62a\ue636\ue66f\ue603\ue652\ue65a\ue651\ue648\ue655\ue656\ue64b\ue64c\ue653\ue603\ue658\ue653\ue603\ue657\ue652\ue603\ue61c\ue61a\ue608\ue611Magseis is the leading global provider of ocean bottom seismic (OBS) technology and \ue647\ue644\ue657\ue644\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue64b\ue644\ue656\ue603\ue644\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue649\ue658\ue64f\ue64f\ue610\ue656\ue646\ue644\ue64f\ue648\ue603node operations, as well as lease and sale models for its node inventory. The Marine Autonomous Seismic System \u201cMASS\u201d nodes and the range of Z-nodes, combined with handling systems and source technology, enables market-leading deployment speed and \ue64b\ue64c\ue64a\ue64b\ue64f\ue65c\ue603\ue646\ue652\ue656\ue657\ue610\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue64b\ue64c\ue64a\ue64b\ue603\ue654\ue658\ue644\ue64f\ue64c\ue657\ue65c\ue611In accordance with IFRS 3, it is a choice if non-controlling interest should be measured at fair value or share of net assets. In this transaction, non-controlling interest has been valued to share of net assets.\ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603 of acquisition were:Fair value recognized on 1(All amounts in USD millions)acquisitionAssets Other intangible assets 32.7Multi-client library 4.2Property, plant and equipment 120.9Right-of-Use asset26.2Accounts receivable 42.6Cash 31.9 Other current assets 41.2299.7LiabilitiesLease liabilities 26.2Trade payables 24.4Short-term interest-bearing debt 44.5Other current liabilities 62.3 Current tax payables 4.0 Deferred tax liability 3.4 164.8 \ue637\ue652\ue657\ue644\ue64f\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue657\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648 134.9Goodwill arising on acquisition69.2Minority share to be excluded 33.2Purchase consideration transferred 170.81) The fair value recognized on acquisition for the Magseis PPA has been adjusted from Q4 2022 earnings release. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64a\ue652\ue652\ue647\ue65a\ue64c\ue64f\ue64f\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue656\ue656\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648assets, liabilities and obligations are recognized. The goodwill arising from the acquisition consists mainly of synergies from combining the operations of TGS and Magseis, assembled workforce and deferred tax of USD 3.4 million.In the period from 11 October 2022 to 31 December 2022, the acquired Magseis \ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue651\ue648\ue657\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue617\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue638\ue636\ue627\ue603\ue614\ue611\ue619\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue649\ue652\ue655\ue603TGS. If the acquisition had been completed as of 1 January 2022, management estimates that consolidated net revenue for the 12 months ended 31 December 2022 would have \ue645\ue648\ue648\ue651\ue603\ue638\ue636\ue627\ue603\ue61c\ue61a\ue613\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue60b\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue60c\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue650\ue648\ue603period would have been USD 99 million. These amounts have been determined by applyingTGS\u2019 principles and assume that the fair value arising on the date of acquisition would havebeen the same if the acquisition had occurred on 1 January 2022.(All amounts in USD millions)Purchase priceShare consideration 125.3Cash paid 45.6\ue631\ue648\ue657\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651 170.8\ue624\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651Net cash acquired 31.9Cash paid -45.6\ue631\ue648\ue657\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651 -13.7TGS incurred acquisition-related costs of USD 3.0 million, consisting of legal fees and due diligence costs. USD 1.6 million have been included in operating expenses and USD 1.4 million have been recorded in equity.On 1 July 2022, TGS announced the acquisition of Prediktor AS (\u201cPrediktor\u201d), a leading provider of asset management and real-time data management solutions to energy asset owners, with a particular focus on renewable energy. Prediktor is another important building block for realizing TGS\u2019 vision of creating an energy industry gateway providing integrated solutions for data and actionable insights to facilitate decision making, project development and asset performance management across energy project life cycles and markets.\ue624\ue656\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue65a\ue644\ue656\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue614\ue603\ue62d\ue658\ue64f\ue65c\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue633\ue655\ue648\ue647\ue64c\ue64e\ue657\ue652\ue655\ue66f\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue614\ue603\ue62d\ue658\ue64f\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue657\ue652\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64a\ue652\ue652\ue647\ue65a\ue64c\ue64f\ue64f\ue60f\ue603\ue638\ue636\ue627\ue603\ue614\ue614\ue611\ue618\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60f\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue656\ue656\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603obligations are recognized. Goodwill can be explained by the value associated with the skills and know-how of Prediktor\u2019s employees, new customers and potential extensions of existing relationships. The other major fair value adjustments relate to the value of the technology and customer relations.Asset AcquisitionsOn 1 July 2022, TGS announced that it had been named the successful bidder in the \ue644\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue652\ue649\ue603ION Geophysical Corporations (\u201cION\u201d). These assets were acquired in connection to the Chapter 11 bankruptcy pending in the United States Bankruptcy Court for the Southern District of Texas.The transaction closed on 31 August 2022. The acquisition of the ION assets adds to TGS\u2019\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue652\ue7ac\ue648\ue655\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue649\ue655\ue652\ue651\ue657\ue64c\ue648\ue655\ue603\ue644\ue655\ue648\ue644\ue656\ue60f\ue603\ue653\ue644\ue655\ue657\ue64c\ue646\ue658\ue64f\ue644\ue655\ue64f\ue65c\ue603\ue64c\ue651\ue603\ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue60f\ue603\ue644\ue651\ue647\ue603\ue649\ue658\ue655\ue657\ue64b\ue648\ue655\ue603enhances the company\u2019s position as a leading data processing house. The acquisition alsoincluded ION\u2019s assets associated with the Gemini low-frequency source.\ue624\ue656\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue65a\ue644\ue656\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue616\ue614\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue616\ue614\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue603\ue657\ue652\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603of TGS. The purchase price is mainly allocated to the multi-client library (USD 16.1 million) and receivables (USD 9.9 million). Most of the value of the multi-client library was reduced with accelerated amortization, triggered by late sales, recorded in September 2022.The accounting for all of the above transactions will be revised to the extent new information is obtained within one year of the date of acquisitions relating to facts or circumstances that existed at the date of acquisition and that require adjustments to the above amounts or relating to additional provisions that existed at the date of acquisition.4. REVENUE FROM CONTRACTS WITH CUSTOMERSThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type - 2022 RevenueEarly Sales 257,272 Late Sales 374,132 Proprietary 85,230 Total 716,633 1Revenue type \u2013 2021RevenueEarly Sales 353,777 Late Sales 140,384 Proprietary 24,528 Total 518,689 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue645\ue65c\ue603\ue657\ue65c\ue653\ue648\ue603\ue655\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue63a\ue648\ue64f\ue64f\ue603\ue627\ue644\ue657\ue644\ue603\ue656\ue658\ue645\ue656\ue646\ue655\ue64c\ue653\ue657\ue64c\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue62f\ue644\ue657\ue648\ue603\ue636\ue644\ue64f\ue648\ue656\ue60f\ue603\ue644\ue656\ue603\ue652\ue653\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647Early Sales.Payment Terms\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue659\ue644\ue655\ue65c\ue603\ue649\ue652\ue655\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue616\ue613\ue610\ue647\ue644\ue65c\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue611\ue603\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603data and proprietary sales are mainly 30 days.Other TermsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet. \ue635\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue652\ue655\ue603\ue653\ue644\ue655\ue657\ue64f\ue65c\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue61d\ue633\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue657\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647 2022 2021Expected to be realized within 12 months 408,664 268,301Expected to be realized after 12 months 158,011 55,962Total 566,675 324,262The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities 31.12.2022 31.12.2021Accounts Receivables 142,781 113,513Accrued unbilled revenue (Contract asset) 97,538 32,551Accounts payable and debt to partners (72,862) (71,669Deferred revenue (Contract liabilities) (126,462) (238,169)1Contract liabilities2022 2021At 1 January (238,169) (441,341)Deferred during the year (136,929) (93,510Recognized as revenue during the year 194,908 296,682\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue657\ue652\ue603\ue651\ue648\ue657 53,728At 31 December (126,462) (238,169Whereof current (106,672) (238,169)Whereof non-Current (19,790) \u20131) Contract liabilities are presented gross in 2021.The Group applies the practical expedient for short-term advances received from \ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue611\ue603\ue637\ue64b\ue644\ue657\ue603\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603goods or service and the payment is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain \ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603therefore not capitalized.5. COST OF GOODS SOLD\ue637\ue64b\ue648\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue64a\ue652\ue652\ue647\ue656\ue603\ue656\ue652\ue64f\ue647\ue603\ue64c\ue656\ue603\ue647\ue655\ue64c\ue659\ue648\ue651\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue64c\ue651\ue603Q4 2022.Cost of good sold 2022 2021Charter hire and other vessel costs 30,370 11,625Service and consumables 5,895 \u2013Other cost of sales 1,262 \u2013Total cost of goods sold 37,527 11,6256. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,2579. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.\ue614\ue613\ue611\ue603\ue603\ue62c\ue630\ue633\ue624\ue62c\ue635\ue630\ue628\ue631\ue637\ue603\ue628\ue639\ue624\ue62f\ue638\ue624\ue637\ue62c\ue632\ue631\ue603\ue632\ue629\ue603\ue630\ue638\ue62f\ue637\ue62c\ue7eb\ue626\ue62f\ue62c\ue628\ue631\ue637\ue603\ue62f\ue62c\ue625\ue635\ue624\ue635\ue63c\ue60f\ue603 GOODWILL AND OTHER INTANGIBLE ASSETSMulti-Client LibraryTGS performs impairment reviews and determines the value-in-use of the multi-client \ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue648\ue644\ue646\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue637\ue64b\ue648\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603discounted estimated future sales forecasts. For the multi-client library, the value-in-use \ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656prepared by management. The underlying estimates that form the basis for the sales forecast depend on a number of\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue653\ue652\ue657\ue648\ue651\ue657\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603regarding hydrocarbons in the area, oil price, whether licenses will be awarded in the future,expected farm-ins to licenses, relinquishments, etc. The above-mentioned variables are subject to underlying uncertainties.TGS is operating in a global industry. TGS\u2019 customers are operating on a global scale, and \ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue603\ue64c\ue656\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue650\ue644\ue651\ue65c\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue644\ue656\ue653\ue648\ue646\ue657\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603the various cash generating units (CGUs) across the world, as each survey is considered a CGU. Based on this, TGS applies a country risk premium to determine the post-tax weighted average cost of capital (WACC) of all CGUs. The WACC varies between 9.3% \ue657\ue652\ue603\ue615\ue616\ue611\ue618\ue608\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue603\ue644\ue647\ue647\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue658\ue651\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue64c\ue656\ue603\ue61c\ue611\ue616\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue626\ue62a\ue638\ue603\ue651\ue648\ue657\ue603\ue645\ue652\ue652\ue64e\ue603value is 11.9% post tax and 15.9% pre-tax. At year-end 2021, TGS used a WACC between 8.2% to 15.2% for all the CGUs throughout the Group, with a WACC unadjusted country \ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue61b\ue611\ue615\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue613\ue615\ue614\ue603\ue657\ue652\ue603\ue615\ue613\ue615\ue615\ue603\ue64c\ue656\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue659\ue644\ue655\ue64c\ue644\ue651\ue646\ue648\ue656\ue603\ue64c\ue651\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue655\ue64c\ue656\ue64e\ue610\ue649\ue655\ue648\ue648\ue603\ue655\ue644\ue657\ue648\ue611The table below shows the impairment charges recognized for the multi-client library in the year, including accelerated amortization as IFRS requires prefunding revenues to be recognized upon delivery while no amortization charges are recognized at this point.Impairment of 2022 Multi-Client Library 2022 2021Value-in-Use WACCEastern Hemisphere 34,677 57,427 252,412 12.42%Western Hemisphere 186,339 227,156 527,416 11.63%Total 221,016 284,584 779,829 11.91%2) Country risk source, Damodaran\u2019s annual January 2023 updateOf total impairment charges for 2022, USD 201.7 million is accelerated amortization (USD 213.2 million in 2021).The impairment review is sensitive to multiple inputs, such as expected sales forecasts \ue644\ue651\ue647\ue603\ue63a\ue624\ue626\ue626\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. A change in WACC will also impact the impairment review, while other \ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue651\ue652\ue657\ue603\ue657\ue652\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue644\ue603\ue656\ue648\ue651\ue656\ue64c\ue657\ue64c\ue659\ue64c\ue657\ue65c\ue603analysis as to these inputs: \uea02 10% reduction of sales forecast would lead to increased impairment of USD 10.8 million \uea02 20% reduction of sales forecast would lead to increased impairment of USD 34.8 million \uea02 2.5% increase in WACC would lead to increased impairment of USD 4.2 million \uea02 5% increase in WACC would lead to increased impairment of USD 9.8 millionManagement does not see any other reasonable changes in the key assumptions that could cause additional impairments as of 31 December 2022.GoodwillIn accordance with IFRS, TGS tests goodwill for impairment annually at year-end, or more frequently if there are indications that goodwill might be impaired. A group of CGUs should be impaired if the carrying amount is higher than the recoverable amount. The recoverable amount is the higher amount of the fair value and the value-in-use of a CGU. The carrying amount is the carrying amount of all PPE, intangibles, multi-client library, net working capitaand goodwill allocated to the CGUs. Goodwill acquired through business combinations has been allocated to individual cash generating units (CGU), presented in the table below as an aggregation of CGUs grouped by TGS management reporting structure:.Digital \ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603 Western Eastern Energy Data 11of GoodwillHemisphereHemisphereSolutionsAcquisition TotalNet book value as 169,817 95,117 39,030 \u2013 303,964 of 1 January 2022Addition through business \u2013 \u2013 11,469 69,216 80,6852combinationImpairment \u2013 \u2013 \u2013 \u2013 \u2013Net book value as of 31 December 169,817 95,117 50,499 69,216 384,649 2022WACC post-tax 10.76% 10.55% 8.78% 9.26%1) Goodwill for Imaging has been allocated to Western Hemisphere and Eastern Hemisphere based on proportion of revenues.2) Acquisition of Prediktor and MagseisBased on the impairment testing performed, no impairments have been recognized during 2022 (2021: USD 0 million).\ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue645\ue652\ue657\ue64b\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610client library and expected future investments are discounted to their present value using a\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603rates in the relevant tax jurisdictions and applying an average of the relevant country \ue655\ue64c\ue656\ue64e\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649\ue603\ue626\ue62a\ue638\ue656\ue603\ue644\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue611\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue656\ue603\ue64c\ue657\ue656\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue603Currently a long-term growth rate of 0% is applied. The impairment calculations are most sensitive to the changes in the forecasted sales, which depend on both the expected investments and expected returns of investments. \ue637\ue64b\ue648\ue656\ue648\ue603\ue649\ue644\ue646\ue657\ue652\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64c\ue651\ue7b0\ue658\ue648\ue651\ue646\ue648\ue647\ue603\ue645\ue65c\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue650\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. In addition, the impairment calculations are sensitive to changes in WACC, as well as expected cost levels and expected development of working capital. The following provides a sensitivity analysis as to these inputs: \uea02 20% reduction of expected return of investments would not lead to impairment \uea02 30% reduction of expected return of investments would lead to an impairment of USD 21.7 million \uea02 5% reduction in sales in DES and Data Acquisition would lead to an impairment of 4.5 million \uea02 10% reduction in sales in DES and Data Acquisition would lead to an impairment of USD79.7 million \uea02 2.5% increase in WACC would not lead to impairment \uea02 5% increase in WACC would lead to an impairment of USD 44 million Management does not see any other reasonable changes in the key assumptions that would cause the value-in-use to be lower than carrying value.11. INVENTORIESInventories are measured at the lower of cost and net realizable value. Net realizable value is estimated selling price in the ordinary course of business, less selling expenses, and the estimated cost to complete the inventory. The cost of inventories is based on the weightedaverage cost.USD thousands 2022 2021Raw materials equipment (work in progress) 2,092 0Finished equipment 3,968 0Battery stock 516 0Total inventories 6,575 0\ue614\ue615\ue611\ue603\ue603\ue633\ue628\ue635\ue636\ue632\ue631\ue631\ue628\ue62f\ue603\ue626\ue632\ue636\ue637\ue636\ue7ec\ue631\ue638\ue630\ue625\ue628\ue635\ue603\ue632\ue629\ue603\ue628\ue630\ue633\ue62f\ue632\ue63c\ue628\ue628\ue636\ue7ec\ue635\ue628\ue630\ue638\ue631\ue628\ue635\ue624\ue637\ue62c\ue632\ue631\ue603\ue637\ue632\ue603\ue628\ue63b\ue628\ue626\ue638\ue637\ue62c\ue639\ue628\ue603MANAGEMENT, BOARD OF DIRECTORS AND AUDITORSPersonnel Costs 2022 2021Payroll 92,251 62,479 Social Security costs 6,104 5,180 Pension costs 3,449 3,990 Other employee-related costs 5,696 5,633 Salaries capitalized to developed software (8,955) (10,767)Cost of RSU/PSU 2,558 6,119 Salaries capitalized to multi-client library (14,696) (17,763)Personnel Costs 86,407 54,870 The number of employees as of 31 December 2022 was 908 (inc. 330 Magseis employees) versus 471as of 31 December 2021. Cash Bonus Plans In 2022, TGS had in place a Short-Term Incentive Bonus Plan that consisted of two separate components, Financial and Strategic. The Financial component was funded by allocating 3.5% of \ue645\ue658\ue647\ue64a\ue648\ue657\ue648\ue647\ue603\ue628\ue625\ue62c\ue637\ue627\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue636\ue657\ue655\ue644\ue657\ue648\ue64a\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue65a\ue644\ue656\ue603\ue649\ue658\ue651\ue647\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue644\ue647\ue647\ue64c\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue652\ue652\ue64f\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual EBITDA for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals,and benchmark data. All bonuses earned in respect of the 2022 bonus plan have been paid or accrued for as of 31 December 2022. More information on the Short-Term Incentive is provided in the Group\u2019s Management Remuneration Report, published contemporaneously with the Annual Report. \ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue630\ue636\ue629\ue629\ue603\ue64b\ue644\ue647\ue603\ue64c\ue651\ue603\ue653\ue64f\ue644\ue646\ue648\ue603\ue644\ue603\ue636\ue64b\ue652\ue655\ue657\ue610\ue637\ue648\ue655\ue650\ue603\ue62c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue603\ue625\ue652\ue651\ue658\ue656\ue603\ue633\ue64f\ue644\ue651\ue603\ue60b\ue636\ue637\ue62c\ue633\ue60c\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647objectives for the company as well as employees\u2019 personal objectives. The bonus is paid annually around April the following year based on being employed at the time of payout. The bonus percentage obtainable is based on both corporate objectives and individual objectives, the more senior in the organization the more weighting towards the corporate objectives and the higher the bonus can be as percentage of base salary. The bonus is calculated based on achievements and approved by the Board.The STIP for 2022 is estimated to cost USD 3.1 million and was accrued in 2022.Executive Management Stock Incentives The following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Total Balance of Free-Standing Warrants Related to Unvested Executive Management 2022 \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue636\ue64b\ue644\ue655\ue648\ue656\ue603\ue62b\ue648\ue64f\ue647\ue603\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615 Incentive Stocks Awarded in 2022Incentive Stock UnitsKristian Johansen (CEO) 159,555 66,500 187,500 Sven B\u00f8rre Larsen (CFO) 53,614 26,730 61,030 Jan Schoolmeesters (EVP Digital Energy Solutions) 55,802 26,730 75,330 William Ashby (EVP Eastern Hemisphere) 55,510 26,730 75,330 Tana Pool (EVP Legal) 49,022 26,730 75,330 Whitney Eaton (EVP People & Sustainability 4,165 26,730 56,830 David Hajovsky (EVP Western Hemisphere) 17,683 26,730 56,830 The tables below show total expensed compensation to executive management in 2022:Payments from Long-Term Tota34 Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 587 999 109 408 17 2,120 1Sven B\u00f8rre Larsen (CFO), 320 234 15 151 13 733 Jan Schoolmeesters (EVP Digital Energy 373 313 6 151 13 856 1Solutions)2William Ashby (EVP Eastern Hemisphere) 334 232 1 153 18 738 Tana Pool (EVP Legal) 336 245 14 150 17 762 Whitney Eaton (EVP People & 256 141 15 42 11 465 Sustainability) David Hajovsky (EVP Western Hemisphere) 298 259 18 310 12 897 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6034) Represents the value of shares issued during 2022 with respect to the 2019 Long-Term Incentive Plan, which vested in 2022.\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue626\ue652\ue650\ue653\ue648\ue651\ue656\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue652\ue651\ue64f\ue65c\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. \ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue645\ue652\ue651\ue658\ue656\ue648\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue615\ue611The tables below show total compensation to executive management in 2021.Payments from Long-Term Tota45Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 564 73 142 586 17 1,382 1,7Fredrik Amundsen (CFO to August 2021)259 15 97 156 16 543 Jan Schoolmeesters (EVP Digital Energy Solutions)\u00b9 442 19 19 \u2013 14 494 William Ashby (EVP Eastern Hemisphere)\u00b2 310 22 147 233 22 734 1, 6Rune Eng (EVP International to February 2021)49 \u2013 1,170 \u2013 9 1,228 2, 8\ue637\ue644\ue651\ue65c\ue644\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue60b\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue60c299 31 2 168 21 521 Tana Pool (EVP Legal) 323 20 27 216 17 603 1, 3Sven B\u00f8rre Larsen (CFO from August 2021)317 20 17 282 14 650 3David Hajovsky (EVP Western Hemisphere from March 2021)294 26 20 60 11 411 3Whitney Eaton (EVP ESG Compliance from March 2021)225 11 13 14 10 273 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3) Compensation has been annualized for those serving less than a year on the Executive Team. Sven B\u00f8rre Larsen was an employee of the Group during the entire 2021 and became CFO of the Group in August 2021. David Hajovsky and Whitney Eaton were employees of the company during the entire 2021 and joined the Executive Team in March 2021. 4)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6035) Represents the value of shares issued during 2021 with respect to the 2018 Long-Term Incentive Plan, which vested in 2021. 6)\ue603\ue630\ue655\ue611\ue603\ue628\ue651\ue64a\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue628\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue637\ue648\ue644\ue650\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue611\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue652\ue657\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue614\ue60f\ue614\ue619\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue644\ue656\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6037)\ue603\ue630\ue655\ue611\ue603\ue624\ue650\ue658\ue651\ue647\ue656\ue648\ue651\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue64c\ue656\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue626\ue629\ue632\ue603\ue64c\ue651\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue645\ue658\ue657\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue61b\ue619\ue603\ue613\ue613\ue613\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6038)\ue603\ue630\ue655\ue656\ue611\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue648\ue655\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue603\ue64c\ue651\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue603\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603year. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2021\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue613\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2022, performance share units(PSUs) were issued to the executive and senior leadership teams under the 2022 Long-Term Incentive Plan. The plan and status versus performance metrics are further describedin the Management Remuneration Report. The 2022 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0% to 100% of the PSUs awarded. The 2022 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2022 Management Remuneration Report. \ue637\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control include the CEO, CFO and EVP, Acquisition. In those circumstances, the CEO and CFO are each entitled to severance pay equal to 1x their highest annual base \ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue650\ue650\ue648\ue647\ue64c\ue644\ue657\ue648\ue64f\ue65c\ue603\ue653\ue655\ue648\ue646\ue648\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603from the expiration of the notice period. The EVP, Acquisition, is entitled to severance pay \ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652\ue603\ue614\ue65b\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue655\ue603\ue615\ue65b\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue644\ue656\ue603\ue626\ue628\ue632\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60f\ue603\ue653\ue655\ue652\ue610\ue655\ue644\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue652\ue649\ue603\ue64b\ue64c\ue656\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue60f\ue603whichever is higher. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will to be paid out over the following one-year period. No other members of the executive management team have employment agreements \ue653\ue655\ue652\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue603Board of Directors Fees and Other Fees The following set forth the compensation paid to the Board of Directors.Value of Shares Total12Board of Directors Fees 2022 Director's FeeReceivedRemunerations\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue60382 41 123(Chair of the Board)3Mark Leonard (Director)43 21 643Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Hank Hamilton (Chair of the 164 \u2013 164Board until May 2022)Wenche Agerup (Director until 17 \u2013 17May 2022)1) The table includes Directors\u2019' fees paid during the year. Directors receive fees on a biannual basis as decided by theAGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments. 2) In May 2022, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. 3) Includes fee from being Chair of the Compensation Committee (Mr. Leonard) and the Audit Committee (Mrs. Egset).No. of Restricted Shares No. ofReceived Shares HeldBoard of Directors Stock OwnershipDuring 2022\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue603 3,300 8,250(Chairman of the Board)Mark Leonard (Director) 1,650 30,750Irene Egset (Director) 1,650 6,600Svein Harald \u00d8ygard (Director) 1,650 3,300Grethe Kristin Moen (Director) 1,650 3,3001Compensation to the Members of the Nomination Committee2022 2021Glen Ole R\u00f8dland (Chair) 15 11Christina Stray 5 12Herman Kleeven (Member to May 2022) 5 111) The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.Auditor\u2019s FeeAudit and other services 2022 2021KPMG, Deloitte and Crowe Statutory audit 1,589 1,448Other attestation services 12 6Other services 157 56Total fees 1,758 1,510All amounts are exclusive of VAT.\ue614\ue616\ue611\ue603\ue636\ue62b\ue624\ue635\ue628\ue7eb\ue625\ue624\ue636\ue628\ue627\ue603\ue633\ue624\ue63c\ue630\ue628\ue631\ue637\ue636Since 2015, TGS has issued awards of incentive stock units to its executive management, senior leadership team and other non-executive key employees. From 2015 to 2022, TGS awarded a limited number of performance share units (PSUs) to executive management, while a limited amount of restricted share units (RSUs) were awarded to non-executive key employees other than the executive management. In 2020, 2021 and 2022, TGS awarded PSUs to members of the senior leadership team. The awards are settled in common sharesof TGS, and each of the PSUs and RSUs represent the right to receive the maximum of onecommon share. The PSUs and the RSUs vest three years after the date of grant. During 2022, the 2019 PSU and RSU awards vested, and in 2021, the 2018 PSU and RSU awards vested. In 2022, TGS issued a total of 341,280 PSUs to members of the executive and senior leadership teams. The actual number of shares to be received by holders of the 2022 PSUs are dependent on three performance metrics which are measured for the period 1 January 2022 through 31 December 2024 (2021 plan: 1 January 2021 through 31 December 2023): \uea02 Relative return on average capital employed \uea02 Absolute return on average capital employed \uea02 Health, social and environmental (HSE) metrics and sustainability metric The performance metrics are described in more detail in the Management Remuneration Report. The payout percentage for the PSUs will depend on the Group\u2019s achievement when all the performance metrics are fully earned, with payout ranging from 0% to 100%. Iffully earned at 100% payout, a total of 341,280 PSUs would vest (2021 plan: 290,300 PSUsremaining at 31 December 2021). The fair value of the PSUs granted in 2021 is measured based on the market value at the grant date and expensed over the vesting period. The holders of the RSUs are eligible to receive one share per RSU on the vesting date, and the fair value of the RSUs granted in 2022 is measured based on the market value of the shares on the grant day. A total of 143,800 RSUs were granted in 2022 (2021 plan: 137,500 RSUs). The expense recognized for incentive stock units awarded, which is considered expense for employee services during the year, is shown in the following table:TGS\u2019 shares are traded in NOK at the Oslo Stock Exchange. TGS\u2019 functional currency is USD and the share-based payment plans will expose TGS to currency risk in relation to the \ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue645\ue652\ue652\ue64e\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue638\ue636\ue627\ue611\ue603The fair value of share-based payments granted is estimated at the date of the grant using the Black-Scholes model, taking into account the vesting pattern of each share-based award. Fair value of the share-based award has been determined by a level 3-technique from the fair value hierarchy (see also Note 16). The following table illustrates the number of outstanding share-based awards expected tobe vested (No.) and weighted average exercise prices (WAEP) of, and movements in, RSUs and PSUs:WAEP WAEP11 2022 No.(NOK)2021 No.(NOK)Outstanding at 1 January 1,061,310 0.25 1,145,070 0.25Granted during the year 485,080 0.25 480,100 0.25Adjusted quantity due to (131,496) (127,200) performance criteriaForfeited during the year (47,550) (189,660)Exercised during the year (171,164) .25 (247,000) 0.25Expired during the year \u2013 -Corrected during the year (12,000) -Outstanding at 31 December 1,184,180 0.25 1,061,310 0.251) The WAEP for the incentive stock units is the par value of each share of stock, which must be paid by the holder of theunits. The weighted average remaining contractual life for the long-term incentive plans outstanding on 31 December 2022is 1.58 years (2021: 1.63 years). The weighted average fair value of the PSUs and RSUs granted during 2022 was NOK 146.7. The weighted average faivalue of the PSUs and RSUs granted during 2021 was NOK 99.8. The RSU and PSU plan is equity-settled and the fair values are measured at grant date. The liabilities, Social Security taxes, arising from the plans amounted to USD 0.20 million as of 31 December 2022 (2021: USD 0.14 million). Outstanding PSUs and RSUs as of 31 December 2022: \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue633\ue636\ue638\ue656\ue612Exercise RSUsdates Holders \ue633\ue655\ue64c\ue646\ue648\ue612\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656 GrantedFair market value (FMV) Key 195,000 See below of a share including 10 August 2020employeesexpected dividendsFair market value (FMV) of a share Executive 2194,000 See below including expected 10 August 2020managementdividends, adjusted for performance criteriaFair market value (FMV) Key 3122,300 See below of a share including 10 August 2021employeesexpected dividendsFair market value (FMV) of a share Executive 4290,300 See below including expected 10 August 2021managementdividends, adjusted for performance criteriaFair market value (FMV) Key 5141,300 See below of a share including 9 August 2022employeesexpected dividendsFair market value (FMV) of a share Executive 6341,280 See below including expected 9 August 2022managementdividends, adjusted for performance criteria1,184,1801) The holders will receive maximum one share per unit on 10 August 2023. 2) The holders will receive maximum one share per unit on 10 August 2023, subject to determination of payout percentage ranging from 0% to 100%. 3) The holders will receive maximum one share per unit on 10 August 2024. 4) The holders will receive maximum one share per unit on 10 August 2024, subject to determination of payout percentage ranging from 0% to 100%.5) The holders will receive maximum one share per unit on 9 August 2025. 6) The holders will receive maximum one share per unit on 9 August 2025, subject to determination of payout percentage ranging from 0% to 100%.14. EARNINGS PER SHARE\ue625\ue644\ue656\ue64c\ue646\ue603\ue648\ue644\ue655\ue651\ue64c\ue651\ue64a\ue656\ue603\ue653\ue648\ue655\ue603\ue656\ue64b\ue644\ue655\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue651\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603ordinary equity holders of TGS by the weighted average number of ordinary shares outstanding (net of treasury shares) during the year. Diluted earnings per share is \ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue652\ue655\ue647\ue64c\ue651\ue644\ue655\ue65c\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue645\ue65c\ue603the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of allthe dilutive potential ordinary shares (RSUs and PSUs) into ordinary shares. The following \ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue644\ue651\ue647\ue603\ue656\ue64b\ue644\ue655\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue646\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue64f\ue658\ue657\ue648\ue647\ue603\ue648\ue644\ue655\ue651\ue64c\ue651\ue64a\ue656\ue603\ue653\ue648\ue655\ue603\ue656\ue64b\ue644\ue655\ue648\ue603computations. 2022 2021\ue631\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue652\ue655\ue647\ue64c\ue651\ue644\ue655\ue65c\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657 87,796 (75,985Weighted average number of ordinary shares (excluding 117,815 116,740treasury shares) for basic earnings per share\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue652\ue651 1,121 1,101Weighted average number of ordinary shares (excluding 118,936 117,841\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue60c\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue652\ue651Basic earnings per share 0.75 (0.65Diluted earnings per share 0.74 (0.6515. EQUITY AND SHAREHOLDERS\u2019 AUTHORIZATIONSOrdinary shares issued and fully paid Number of shares USD31 December 2020 117,303,399 4,082Canceled treasury shares 30.09.2021 (50,100) (1Issued 06 October 2021 for cash on vesting of PSU and RSU 187,819 531 December 2021 117,441,118 4,086Cancelled treasury shares 14.07.2022 (1,367,953) (33Issued 30.09.2022 for cash on vesting of PSU and RSU 127,625 3Capital Increase 11.10.2022 (Magseis purchase) 8,726,649 20331 December 2022 124,927,439 4,259Treasury SharesTGS, from time to time, buys back shares under authorizations given by the shareholders. \ue637\ue64b\ue648\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue630\ue609\ue624\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651to exercise of employees\u2019 stock options or eventually canceled. As of 31 December 2022TGS held 458 515 treasury shares, 0.37% of the total shares issued (2021: 1 334 261 shares, 1.14%). The following table shows the movement of treasury shareholdings. Number of shares USD31 December 2020 75,000 2 11 February \u2013 13 December 2021 treasury shares bought back 1,319,261 38 11 May 2021, treasury shares distributed to Board members (9,900) (0)30 September 2021 treasury shares canceled (50,100) (1)31 December 2021 1,334,261 38 22 February \u2013 20 September 2021 treasury shares bought back 502,107 13 13 May 2022, treasury shares distributed to Board members (9,900) (0)14 July 2022 treasury shares canceled (1,367,953) (33)31 December 2022 458,515 18 Shareholders\u2019 Authorization to the Board to Increase Share Capital in the Group and to Issue Convertible LoansBy resolution of the Annual General Meeting (AGM) held 11 May 2022, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 2,936,027 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The \ue646\ue644\ue653\ue64c\ue657\ue644\ue64f\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue645\ue65c\ue603\ue656\ue648\ue657\ue610\ue652\ue7ac\ue603\ue652\ue655\ue603\ue645\ue65c\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue64e\ue64c\ue651\ue647\ue611\ue603\ue637\ue64b\ue648\ue603authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue new shares. By resolution of the AGM held 11 May 2022, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 2,936,027 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10% of theGroup\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 othe Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviatedfrom by the Board. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue convertible loans. In addition, by resolution of the AGM held 11 May 2022, the issuance of maximum 550,000shares, supported by freestanding warrants, to executives and key employees, pursuant tothe TGS 2022 Long-Term Incentive Plan (2022 LTIP), was approved.By the resolution of the AGM held 11 May 2022 The Group\u2019 share capital was reduced by NOK 341,988.25 through cancellation of 1,367,953 treasury shares held by the Group eachwith par value of NOK 0.25, on 14 July 2022. The Group increased the share capital by NOK 31,906.25 on 30 September 2022 and by NOK 2,181,662.25 on 11 October 2022 . The Group did not issue any convertible loans between 11 May 2022 and 31 December 2022.Shareholders\u2019 Authorization to the Board to Buy Back Shares in the GroupBy resolution of the AGM held 11 May 2022, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10% of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 2,936,027. The limitationsare adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share is NOK 0.25 and the highest price to be paid per share is \ue657\ue64b\ue648\ue603\ue659\ue652\ue64f\ue658\ue650\ue648\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue656\ue603\ue654\ue658\ue652\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue652\ue646\ue64e\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue659\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603days prior to the time of the acquisition plus 5%. The lowest price is equal to the current nominal value and shall be adjusted in the event of share consolidation, share splits and similar transactions. Acquisition and sale of the Group\u2019s own shares can take place in the manner which the Board of Directors considers to be in the Group\u2019s best interest. The authorization can be used one or several times. This authorization is valid until the AGM in 2023, however no longer than until 30 June 2023. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 283,515 shares for treasury between 11 May 2022 and 31 December 2022 pursuant to the above authorization. After 31 December 2022, until the date of \ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue615\ue617\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue616\ue60c\ue60f\ue603\ue651\ue652\ue603\ue651\ue648\ue65a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue611There have been no other transactions potentially involving ordinary shares between 31 \ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611Shareholders\u2019 Authorization to the Board to Distribute Dividends\ue637\ue64b\ue648\ue603\ue624\ue62a\ue630\ue603\ue64b\ue648\ue64f\ue647\ue603\ue614\ue614\ue603\ue630\ue644\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue651\ue648\ue65a\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue66f\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue64f\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603shall be valid until the Group\u2019s AGM in 2023, but no later than 30 June 2023. \uea02 On 12 May 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 21 July 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 27 October 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.48) to the shareholders. \uea02 On 9 February 2023, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.46) to the shareholders.The 20 Largest Shareholders as of 31 December 2022 as Registered with VPS Name Country Shares %1 FOLKETRYGDFONDET Norway Ordinary 11,032,768 8.8%2 State Street Bank and Trust Comp United States Nominee 6,507,301 5.2%3 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 5,431,568 4.3%4 The Northern Trust Comp, London Br United Kingdom Nominee 5,001,023 4.0%5 PARETO AKSJE NORGE VERDIPAPIRFOND Norway Ordinary 3,264,495 2.6%6 The Bank of New York Mellon United States Nominee 2,905,800 2.3%7 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 2,411,457 1.9%8 State Street Bank and Trust Comp United States Nominee 2,072,662 1.7%9 \ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue630\ue636\ue603\ue62f\ue62f\ue626 United States Ordinary 2,055,985 1.6%10 AAT INVEST AS Norway Ordinary 1,900,000 1.5%11 CLEARSTREAM BANKING S.A. Luxembourg Nominee 1,830,103 1.5%12 BNP Paribas Luxembourg Nominee 1,689,937 1.4%13 State Street Bank and Trust Comp United States Nominee 1,590,434 1.3%14 Morgan Stanley & Co. Int. Plc. United Kingdom Nominee 1,583,305 1.3%15 RBC INVESTOR SERVICES TRUST Ireland Nominee 1,574,793 1.3%16 VEVLEN G\u00c5RD AS Norway Ordinary 1,530,000 1.2%17 Euroclear Bank S.A./N.V. Belgium Nominee 1,489,689 1.2%18 HAMILTON United States Ordinary 1,352,400 1.1%19 VERDIPAPIRFONDET HOLBERG NORGE Norway Ordinary 1,325,000 1.1%20 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 1,295,822 1.0% 20 LARGEST 57,844,542 46.3%Total number of shares, par value of NOK 0.25 124,927,439 100.0%16. CASH AND CASH EQUIVALENTSCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents 2022 2021 Bank deposits 187,110 213,834 Restricted cash deposits 1,343 1,495Total cash bank deposits 188,452 215,329The bank deposits are mainly denominated in USD. Restricted cash deposits relate to employee tax withholdings in Norway.17. RELATED PARTIESNo material transactions took place during 2022 or 2021 with related parties. See Note 12for further information of the remuneration to the Board of Directors and to the executive management. See Note 3 for Business Combinations. See Note 25 for further information about the Parent Company\u2019s subsidiaries. Internal \ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603transactions with related parties. 18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. \ue614\ue61c\ue611\ue603\ue603\ue632\ue637\ue62b\ue628\ue635\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636\ue603\ue624\ue631\ue627\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636Other Non-Current Assets Other non-current assets consist of restricted cash and investments in associated companies.Restricted Cash TGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availability of the funds is contingent on the resolution of the court proceedings, and this is not expected for a number of years. Refer to Note 26 for more information.Other non-current assets 2022 2021Restricted cash 6,334 4,391Investments in associated companies 5,294 2,906Other non-current assets 83 494Total other non-current assets 11,711 7,791Other non-current liabilities 2022 2021Non-current portion of project liabilities contingent on 32,246 0salesProvision for earnout arrangement 7,760 0Other non-current liabilities 2,402 2,706Total other non-current liabilities 42,408 2,706Other Non-Current LiabilitiesOther non-current liabilities consist of contingent project liabilities and earnout \ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648\ue603months following the reporting period.Project Liabilities Contingent on Future SalesAs of 31 December 2022, TGS has entered certain agreements with suppliers whereby a liability will arise contingent on future sales. No obligation will arise until these future sales occur. Contingent liabilities related to these agreements totaled USD 47.8 million in 2022 (2021: USD 46.8 million). These contingent liabilities were recognized in the balance sheetUSD 32.2 million as non-current and USD 15.6 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for Earnout Arrangement\ue632\ue651\ue603\ue615\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue66f\ue656\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60c\ue603executed an asset purchase agreement. This agreement included an earnout clause \ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue611\ue603\ue624\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue6032022, no projects using the equipment have been awarded and the liability recognized arebased on the expected future utilization of the equipment and the payout that the earnoutclause will trigger. 20. JOINT OPERATIONSAs part of its multi-client business, TGS invests in some of the multi-client projects as joint operations. Projects considered as joint operations are typically seismic projects organizedbetween two parties where a vessel-owning company provides the vessel used to acquire the data, while TGS provides the data processing services. Both parties have rights to the assets and liabilities relating to these arrangements and share the costs of the project.TGS has not established any material legal entities together with other companies with thepurpose of acquiring a seismic project. The table below provides TGS\u2019 share of revenues, amortization, impairment and net book value of the multi-client library at year-end for projects considered as joint operations. 2022 2021Revenue joint operations (projects invoiced by TGS) 179,111 251,466Revenue allocated to partners (projects invoiced by TGS) (66,712) (87,171Net revenue (projects invoiced by TGS) 112,398 164,295Revenue allocated to TGS from partners 84,611 32,649(projects invoiced by partner)Net revenue joint operations 197,010 196,944Straight-line amortization 59,312 99,123Accelerated amortization/Impairment 42,152 121,971Net book value of multi-client library (joint operations) 220,223 341,750at 31 December (recognized by TGS)21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.22. CURRENT LIABILITIES 2022 2021Accounts payable 35,331 31,477Debt to partners 37,531 40,192Short-term debt 44,748 -Lease liabilities 38,350 10,782Deferred revenue (contract liabilities) 126,462 238,169Accrued expenses and other current liabilities 145,341 48,151Taxes payable, withheld payroll tax, Social Security and VAT 77,223 77,941Total current liabilities 504,986 446,712Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue. See Note 4 for further details. \ue615\ue616\ue611\ue603\ue603\ue625\ue624\ue631\ue62e\ue603\ue632\ue639\ue628\ue635\ue627\ue635\ue624\ue629\ue637\ue603\ue629\ue624\ue626\ue62c\ue62f\ue62c\ue637\ue63c\ue60f\ue603\ue62c\ue631\ue637\ue628\ue635\ue628\ue636\ue637\ue7eb\ue625\ue628\ue624\ue635\ue62c\ue631\ue62a\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636\ue603 AND GUARANTEES 3-Year Term Secured Revolving Credit Facility In February 2021, TGS entered into a secured revolving credit facility of USD 100 million with an interest rate of LIBOR + 2.5% per interest period as determined by TGS and as per \ue657\ue64b\ue648\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue652\ue64f\ue659\ue64c\ue651\ue64a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue62a\ue636\ue603\ue653\ue644\ue65c\ue656\ue603\ue644\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue603\ue649\ue648\ue648\ue603\ue652\ue649\ue603\ue613\ue611\ue617\ue613\ue603\ue608\ue603of the facility per annum for the unused and uncanceled part of the facility. With respect \ue657\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue637\ue62a\ue636\ue603\ue650\ue658\ue656\ue657\ue603\ue650\ue644\ue64c\ue651\ue657\ue644\ue64c\ue651\ue603\ue60b\ue64c\ue60c\ue603\ue644\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue655\ue644\ue657\ue64c\ue652\ue603\ue652\ue649\ue603\ue618\ue613\ue608\ue603\ue652\ue655\ue603\ue650\ue652\ue655\ue648\ue60f\ue603\ue60b\ue64c\ue64c\ue60c\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue655\ue644\ue64a\ue648\ue603ratio of no more than 1.00:1.00, (iii) EBITDA minus operational capex at zero or above and (iv) must maintain a liquidity of USD 75 million on a consolidated basis. As of 31 December2022, TGS had not drawn any amounts under the facility and was in full compliance with \ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue648\ue646\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue603\ue64f\ue64c\ue648\ue651\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue648\ue651\ue657\ue603company and subsidiaries having net revenues representing 5% or more of the group\u2019s \ue651\ue648\ue657\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue644\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue624\ue633\ue603\ue62c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue624\ue636\ue60f\ue603\ue637\ue62a\ue636\ue610NOPEC Geophysical Company, A2D TechnologiCorp. and TGS AS. The same subsidiarieshave also provided guarantees. Interest-Bearing LiabilitiesThe table below discloses the Revolving Credit Facility (\u201cRCF\u201d) Magseis had at the time of the acquisition by TGS. Due to the change of control, with TGS being the new majority shareholder, the RCF is due in full by 31 March 2023. TGS signed a new RCF on 9 February2023. The new RCF amounts to 125 million with an interest rate of SOFR + 3.0% per \ue644\ue651\ue651\ue658\ue650\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue603\ue658\ue651\ue646\ue64b\ue644\ue651\ue64a\ue648\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue652\ue656\ue648\ue603\ue653\ue655\ue64c\ue652\ue655\ue603to the Magseis facility falling due on 31 March 2023.(All amounts in USD 1,000s) 31-Dec-22Nominal value bank facility 45,000Nominal value other loans -Subtotal nominal value 45,000Prepaid fees bank facility -252Total 44,748Long-term -Short-term 44,748\ue635\ue648\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue653\ue655\ue652\ue7ae\ue64f\ue648\ue603\ue644\ue657\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue6482023 45,0002024 -Total 45,000Financial Covenants Bank Facility (RCF) \uea02 Net interest-bearing debt/Last Twelve Months (LTM) EBITDA < 1.25x. LTM EBITDA calculation is excluding IFRS 16 impacts \uea02 If LTM EBITDA is negative and the net interest-bearing debt is negative (i.e., net cash\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue60c\ue60f\ue603\ue644\ue64f\ue657\ue648\ue655\ue651\ue644\ue657\ue64c\ue659\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue645\ue658\ue7ac\ue648\ue655\ue603\ue64b\ue648\ue644\ue647\ue655\ue652\ue652\ue650\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647 \uea02 If LTM EBITDA is negative and the net interest-bearing debt is positive (i.e., net debt position), the leverage ratio is breached \uea02 Equity Ratio > 40 percent \uea02 Equipment loan to value: RCF debt/book value seismic equipment and assets under construction < 50 percent\ue637\ue62a\ue636\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue646\ue652\ue650\ue653\ue64f\ue64c\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611GuaranteesAs of 31 December 2022, the Group has provided guarantees of 70 million. The \ue64a\ue658\ue644\ue655\ue644\ue651\ue657\ue648\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue64c\ue656\ue603\ue657\ue655\ue644\ue651\ue656\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue638\ue636\ue627\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603exchange rate at the balance sheet date. Leases As of the end of 2022, TGS had entered commitments for three 3D vessels, two OBN crews and one 2D vessel for addressing multi-client investments. TGS has also entered \ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue649\ue652\ue658\ue655\ue603\ue635\ue632\ue639\ue603\ue651\ue652\ue647\ue648\ue603\ue64b\ue644\ue651\ue647\ue64f\ue64c\ue651\ue64a\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue7ae\ue659\ue648\ue603\ue656\ue652\ue658\ue655\ue646\ue648\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue658\ue655\ue603\ue656\ue658\ue653\ue653\ue652\ue655\ue657\ue603vessels to address planned proprietary OBN acquisition surveys. One charter for a ROV node handling vessel will expire in February 2024; all other commitments will expire in 2023. The amount committed, including contractual lease agreements, totaled USD 204million (2021 total: USD 43 million). \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue611\ue603 See Note 8 for more information on such lease liabilities.Notes to Consolidated Financial Statements25. SUBSIDIARIES AND JOINT VENTURES25. SUBSIDIARIES AND JOINT VENTURESCountry of ShareholdingCompany NameIncorporationand Voting PowerTGS ASA Norway Parent CompanyTGS AP Investments AS Norway 100%TGS AS Norway 100%TGS NES AS Norway 100%TGS Contracting AS Norway 100%Aceca Norge AS Norway 100%OBS MC Investments I AS Norway 100%Spectrum Geo AS Norway 100%Carmot Seismic AS Norway 100%Carmot Processing AS Norway 100%Prediktor AS Norway 100%\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624 Norway 97%Magseis Operations AS Norway 100%Magseis FF AS Norway 100%Magseis Renewables AS Norway 100%Versal AS Norway 33%TGS-NOPEC Geophysical Company (UK), Ltd. UK 100%TGS Geophysical Investments, Ltd. UK 100%Spectrum Geo Ltd UK 100%Spectrum Energy and Information Technology Ltd. UK 100%Aceca Ltd. UK 100%TGS Geophysical Company (UK) Ltd. UK 100%Magsurvey, Ltd. UK 100%\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue62f\ue657\ue647\ue611 UK 100%Spectrum Information Technology Ltd. UK 100%Spectrum Resources Ltd. UK 100%Spectrum Geophysical Services Ltd. UK 100%Spectrum Datagraphic Systems Int\u2019l Ltd. UK 100%Geoscan Ltd. UK 100%NS Investments One (UK) Ltd. Magseis FF (UK) Ltd. UK 100%WGP Group Ltd. UK 100%TGS-NOPEC Geophysical Company USA 100%Country of ShareholdingCompany NameIncorporationand Voting PowerA2D Technologies, Inc. USA 100%Parallel Data Systems, Inc. USA 100%Volant Solutions Inc. USA 100%Digital Petrodata LLC USA 100%TGS Alaska Company USA 100%TGS Mexico Contracting LLC USA 100%Lasser, Inc. USA 100%Spectrum Geo, Inc. USA 100%Magseis FF LLC USA 100%TGS do Brasil Ltda Brazil 100%\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644 Brazil 100%GX Technology Sismica Do Brasil Ltda. Brazil 100%Magseis Tecnologia De Exploracao De Reservatorio De Brazil 100%Petroleo Do Brasil Ltda.GX Technology Processamento De Dados Ltda. Brazil 70%/50%TGS-NOPEC Geophysical Company PTY, Ltd. Australia 100%Spectrum Geo PTY, Ltd. Australia 100%Spectrum Geo Australia PTY, Ltd Australia 100%TGS-NOPEC Geophysical Company PTE, Ltd. Singapore 100%Spectrum Geo PTE, Ltd. Singapore 100%Magseis Singapore Services PTE, Ltd. Singapore 100%Geo Bridge Pte Ltd. Singapore 50%Magseis Malaysia Sdn. Bhd. Malaysia 100%TGS Canada Ltd. Canada 100%TGS Canada Corp. Canada 100%Magseis Technology AB Sweden 100%TGS-NOPEC Geophysical Company Moscow, Ltd. Russia 100%NOPEC Geophysical Company S. de R.L. de C.V. Mexico 100%Spectrum Geo S.A. de C.V. Mexico 100%Spectrum Geo Panama LLC Panama 100%TGS FJ Geophysical (Ghana) Ltd. Ghana 90%\ue637\ue62a\ue636\ue610\ue633\ue648\ue657\ue655\ue652\ue647\ue644\ue657\ue644\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue62f\ue657\ue647\ue611 Nigeria 49%/51%TGS Geophysical Egypt SP Egypt 100%TGS Geopex Ltd. Egypt 50%26. CONTINGENT ASSETS AND LIABILITIESContingent AssetsLegal Claim\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue651\ue652\ue65a\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue60f\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue603\ue7ae\ue64f\ue648\ue647\ue603\ue644\ue651\ue603\ue644\ue655\ue645\ue64c\ue657\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue62c\ue651\ue647\ue658\ue656\ue657\ue655\ue64c\ue648\ue656\ue603\ue62c\ue651\ue646\ue652\ue655\ue653\ue652\ue655\ue644\ue657\ue648\ue647\ue603\ue60b\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue60f\ue603\ue646\ue64f\ue644\ue64c\ue650\ue64c\ue651\ue64a\ue603\ue644\ue603\ue645\ue655\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue636\ue644\ue64f\ue648\ue603\ue644\ue651\ue647\ue603\ue633\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue624\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue652\ue649\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue615\ue613\ue614\ue61b\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue646\ue64e\ue64f\ue652\ue64a\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603transaction. The arbitration is currently scheduled to occur in June 2023. It is not possibleto provide a reasonable estimate of the outcome of the arbitration process. Contingent LiabilitiesBrazil Tax Disputes\ue62c\ue651\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644\ue603\ue60b\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue60c\ue60f\ue603\ue644\ue603wholly owned subsidiary of TGS, received a tax assessment for a municipal services tax \ue60b\ue62c\ue636\ue636\ue60c\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue656\ue603\ue652\ue649\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue603\ue647\ue648\ue645\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue653\ue64c\ue646\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue659\ue648\ue655\ue644\ue64f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65cchallenging it through the Brazilian administration and court system. As of 31 December 2022, the amounts claimed amount to BRL 68.5 million (USD 13.1 million)Since 2017, all further ISS relating to the above is being deposited into an interest-bearingbank account in Brazil. The total accumulated amount deposited as of 31 December 2022 is BRL 33 million (USD 6.3 million) and will be used to settle any amounts owing uponresolution of this case. The deposit is presented as non-current restricted cash in the \ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue611\ue603In December 2020, the tax authorities issued a tax assessment against Spectrum Brazil \ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue649\ue648\ue647\ue648\ue655\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue652\ue651\ue603\ue64c\ue650\ue653\ue652\ue655\ue657\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue60b\ue626\ue62c\ue627\ue628\ue60c\ue60f\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue651\ue603opinion in the treatment of costs incurred on seismic surveys. TGS is challenging the assessment made by the tax authorities.\ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue655\ue65c\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue650\ue644\ue657\ue657\ue648\ue655\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue649\ue644\ue659\ue652\ue655\ue644\ue645\ue64f\ue648\ue61e\ue603\ue64b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue64f\ue603resolutions are not expected to be reached for a number of years. As of 31 December 2022, the amounts claimed amount to BRL 31 million (USD 5.9 million).US Tax ContingenciesFollowing a US Tax Court decision in September 2021, the Court held that the Company\u2019s \ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue650\ue644\ue655\ue64c\ue651\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue603\ue654\ue658\ue644\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue627\ue652\ue650\ue648\ue656\ue657\ue64c\ue646\ue603\ue633\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue62a\ue655\ue652\ue656\ue656\ue603\ue635\ue648\ue646\ue648\ue64c\ue653\ue657\ue656\ue603(DPGR) under section 199(c)(4) rather than, as has been previously claimed in the Company\u2019s tax returns, section 199(c)(5). This had the impact of increasing the deductionsavailable to the Company in respect of the 2008 tax year. TGS is currently in the process of reviewing the prior year deductions, taking the Court decision into account. Until that process is complete, it is not possible to provide a reasonable estimate on the impact thatthe ruling will have on TGS. 27. GROSS AND NET REVENUESTGS enters into multi-client contracts with other companies whereby revenue is shared proportionally and presented net (see Note 20). In some cases, TGS enters into multi-clientcontracts where a portion of revenue is shared with governments and/or selling agents in certain countries. The table below provides the breakdown for 2022 and 2021. 2022 2021Gross revenues from sales 825,911 609,425 Revenue sharing (109,277) (90,736)Revenues 716,633 518,689 2022 2021Revenues allocated to joint operation partners (66,712) (87,171)Revenue allocated to other partners (42,565) (3,565)Total (109,277) (90,736)28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,75629. TAX EXPENSE 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 Norway 84,772 (34,073Outside Norway 44,092 (51,014\ue637\ue652\ue657\ue644\ue64f\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Current taxes Norway 3,332 4,090Outside Norway 25,712 6,202Total current taxes 29,045 10,292Changes in deferred taxes Norway 5,306 (13,033Outside Norway (213) (3,848Changes in deferred taxes 5,093 (16,882Adjustments in respect of current income tax of previous years and estimates Norway 540 Outside Norway 6,220 (2,514)Total adjustments in respect of current income tax of previous years and estimates 6,760 (2,514Income tax expense reported in the income statement 40,898 (9,103) 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Expected income taxes according to corporate income Tax cost in Norway (22% tax rate) 28,350 (18,719\ue637\ue644\ue65b\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue60b\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue615\ue608\ue60c\ue603 2,021 6,185Adjustment in respect of current income tax of previous year 6,760 (2,514Change in deferred tax asset not recognized (3,983) Withholding taxes and overseas taxes 7,750 Non-deductible expenses 318 6,723\ue626\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656 (318) (777Income tax expense 40,898 (9,103\ue628\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue651\ue603\ue608 32 % 11 %Comments on Selected Line Items in the Preceding Table Tax Rates Di\ue7acerent from the Norwegian Tax Rate \ue637\ue64b\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603of 22% (2021: 22% tax rate). The tax rates in the jurisdictions where TGS operates are between 17% and 35%. Deferred Tax Asset Not Recognized Deferred tax assets based on unused tax losses carried forward are not recognized when \ue637\ue62a\ue636\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603which the losses carried forward can be utilized. TGS has unused tax losses and deductible\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue652\ue649\ue603\ue617\ue614\ue611\ue61c\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue638\ue636\ue627\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue65d\ue648\ue655\ue652\ue603\ue638\ue636\ue627\ue60c\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue651\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603were recognized in the balance sheet. All of these unused tax losses sit in entities outside Norway.Non-Deductible ExpensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates. Currency E\ue7acects TGS entities that do not have their tax base in USD are exposed to changes in the USD/tax\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue637\ue644\ue65b\ue603\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue637\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue637\ue644\ue65b\ue603\ue62f\ue652\ue656\ue656\ue603Carryforwards as of 31 December 2022 2021\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64a\ue64c\ue659\ue648\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue61d\ue603\ue603Multi-client library/well logs (64,997) (26,833)Fixed assets 29,320 (1,042)Goodwill and intangibles (10,229) (11,111)Accruals 24,627 8,535Accounts receivables 1,005 196Other long-term items 21,949 (6,240)Lease asset vs. Liability 1,225 661Tax losses carried forward 86,343 65,127Deferred revenue 10,233 33,944Other 1,445 592 Deferred tax asset not recognized in the balance sheet (41,855) -Basis deferred tax asset (liability) 59,066 63,830Of which: Deferred tax asset 82,196 95,888Deferred tax liability 23,130 32,059\ue626\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue651\ue648\ue657\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue612\ue60b\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60c 2022 2021As of 1 January 63,830 46,948\ue635\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 5,093 (16,882)Changes through business combinations 329 -As of 31 December 59,066 63,830Comments on Selected Line Items in the Preceding Table Recognition of Deferred Tax Assets on Tax Losses Carried Forward Deferred tax assets are capitalized to the extent it is probable that TGS will have taxable \ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue658\ue657\ue64c\ue64f\ue64c\ue65d\ue648\ue647\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue651\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647tax losses which are recognized are mainly related to Brazil, United Kingdom and Norway. With reference to Note 26 and \u201cother tax exposure,\u201d the Group notes uncertainties concerning the tax balances, in particular in Latin America. The information reported \ue64c\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603statements.Temporary Di\ue7acerences of Group\u2019s Subsidiaries \ue631\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue656\ue653\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated andwhere the timing of distribution is within the control of the Group. Draft Taxation Ruling in Australia\ue632\ue651\ue603\ue615\ue613\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue651\ue603\ue637\ue644\ue65b\ue603\ue632\ue7b1\ue646\ue648\ue603\ue60b\ue624\ue637\ue632\ue60c\ue603\ue655\ue648\ue64f\ue648\ue644\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue653\ue658\ue645\ue64f\ue64c\ue646\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue657\ue603\ue644\ue603draft taxation ruling (2017/D11 Income tax: capital allowances: expenditure incurred by a \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue64c\ue651\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue644\ue656issued 18 September 2019 (TR 2019/4). The comments made by the seismic industry to \ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue659\ue648\ue655\ue656\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue64f\ue648\ue644\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue644\ue646\ue657\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue603\ue657\ue652\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue603\ue644\ue651\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been made. Multi-client data will now be considered capital in nature and as such is not a \ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue658\ue656\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603data, and can therefore deduct the cost of acquiring the multi-client data in the income year the expenditure was incurred.30. EVENTS AFTER THE BALANCE SHEET DATE\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue60f\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue65a\ue64b\ue648\ue651\ue603\ue64c\ue657\ue603\ue653\ue644\ue64c\ue647\ue603\ue649\ue652\ue655\ue603\ue615\ue615\ue608\ue603\ue652\ue649\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue65a\ue644\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue652\ue7ac\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue650\ue653\ue658\ue64f\ue656\ue652\ue655\ue65c\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue615\ue611\ue618\ue614\ue608\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue652\ue649\ue603\ue61b\ue611\ue613\ue61b\ue603\ue631\ue632\ue62e\ue603\ue653\ue648share. On 9 February 2023, TGS amended its revolving credit facility (RCF). The revised RCF \ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue657\ue652\ue603\ue614\ue615\ue618\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue651\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue636\ue632\ue629\ue635\ue603\ue60e\ue603\ue616\ue608\ue603\ue653\ue648\ue655\ue603\ue644\ue651\ue651\ue658\ue650\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603covenants remain unchanged.",
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"value": "were authorized by the Board of Directors on 24 March 2023",
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"value": "Basis of Preparation \ue637\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64bInternational Financial Reporting Standards (IFRS) as adopted by the European Union \ue60b\ue628\ue638\ue60c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue656\ue64c\ue656\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603of comprehensive income, the consolidated balance sheet, the consolidated cash \ue7b0\ue652\ue65a\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue64b\ue64c\ue656\ue657\ue652\ue655\ue64c\ue646\ue644\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue645\ue644\ue656\ue64c\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been prepared for the same reporting year as the Parent Company, using consistent accounting policies.",
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"value": "Basis of Preparation \ue637\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64bInternational Financial Reporting Standards (IFRS) as adopted by the European Union \ue60b\ue628\ue638\ue60c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue656\ue64c\ue656\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603of comprehensive income, the consolidated balance sheet, the consolidated cash \ue7b0\ue652\ue65a\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue64b\ue64c\ue656\ue657\ue652\ue655\ue64c\ue646\ue644\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue645\ue644\ue656\ue64c\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been prepared for the same reporting year as the Parent Company, using consistent accounting policies.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-10-2": {
"value": "Principles of Consolidation Companies Consolidated \ue637\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company and its subsidiaries as of 31 December 2022. Control is achieved when TGS is exposed, or has rights, to variable returns from its involvement with the investee and \ue646\ue644\ue651\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue655\ue648\ue657\ue658\ue655\ue651\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue64c\ue657\ue656\ue603\ue653\ue652\ue65a\ue648\ue655\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue648\ue648\ue611\ue603\ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue64f\ue64f\ue65c\ue60f\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue656\ue603\ue644\ue651\ue603investee if and only if TGS has: \uea02 Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), \uea02 Exposure, or rights, to variable returns from its involvement with the investee, and \uea02 \ue637\ue64b\ue648\ue603\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603\ue64c\ue657\ue656\ue603\ue653\ue652\ue65a\ue648\ue655\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue648\ue648\ue603\ue657\ue652\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue657\ue658\ue655\ue651\ue656\ue611\ue603Consolidation of a subsidiary begins when TGS obtains control over the subsidiary and ceases when TGS loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the statement of comprehensive income from the date TGS gains control until the date TGS ceases to control the subsidiary. \ue633\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue644\ue651\ue647\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue60b\ue632\ue626\ue62c\ue60c\ue603\ue644\ue655\ue648\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue647\ue603to the equity holders of the Parent Company and to the non-controlling interests, even if \ue657\ue64b\ue64c\ue656\ue603\ue655\ue648\ue656\ue658\ue64f\ue657\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue656\ue603\ue64b\ue644\ue659\ue64c\ue651\ue64a\ue603\ue644\ue603\ue647\ue648\ue7ae\ue646\ue64c\ue657\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue611\ue603\ue624\ue64f\ue64f\ue603\ue64c\ue651\ue657\ue655\ue644\ue610\ue64a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue60f\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue60f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603members of TGS are eliminated in full through consolidation. If TGS loses control over a subsidiary, the Group derecognizes the related assets (includinggoodwill), liabilities, non-controlling interest and other components of equity while any \ue655\ue648\ue656\ue658\ue64f\ue657\ue64c\ue651\ue64a\ue603\ue64a\ue644\ue64c\ue651\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603\ue624\ue651\ue65c\ue603\ue655\ue648\ue657\ue644\ue64c\ue651\ue648\ue647\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603for in accordance with the applicable IFRS. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
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"value": "Presentation Currency \ue637\ue62a\ue636\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue64c\ue657\ue656\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue64d\ue652\ue655\ue64c\ue657\ue65c\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656and expenses are denominated in USD, and USD is the functional currency for all materialForeign Currency Transactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilitiesin non-functional currencies are translated into functional currency spot rate of exchangeruling at the date of the balance sheet. Foreign exchange gains and losses resulting fromthe settlement of such transactions and from the translation of monetary assets and \ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue651\ue652\ue651\ue610\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue611\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue60f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651Company are presented separately in this Annual Report. Revenue from Contracts with Customers Revenue from contracts with customers is recognized when control of the goods or \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652which the Group expects to be entitled in exchange for those goods or services. Early Sales \ue630\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue649\ue658\ue651\ue647\ue64c\ue651\ue64a\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue648\ue651\ue657\ue648\ue655\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue657\ue652\ue603data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time whenthe license is transferred to the customer, which would typically be upon completion of \ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue653\ue64b\ue644\ue656\ue648\ue611\ue603\ue637\ue64b\ue648\ue603Group has generally concluded that it is the principal in its revenue arrangements, becauseit typically controls the goods or services before transferring them to the customer. Late Sales\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue60f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue658\ue653\ue652\ue651\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue64a\ue644\ue64c\ue651\ue648\ue647\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue644\ue603\ue645\ue64c\ue651\ue647\ue64c\ue651\ue64aagreement). Through the binding agreement, the customer is granted a non-exclusive \ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue636\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue64f\ue644\ue657\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue64b\ue644\ue647\ue603already commenced when the contract was entered into. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments orother parties (see Joint Arrangements below). Such revenue is recognized on a net basis inaccordance with applicable recognition principles. Revenue from Sale of Equipment\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue657\ue652\ue603\ue648\ue65b\ue657\ue648\ue655\ue651\ue644\ue64f\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue644\ue646\ue64b\ue603\ue656\ue644\ue64f\ue648\ue603\ue64c\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603as a customer contract. The sales contracts normally include one performance obligation \ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue603\ue658\ue653\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue644\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603goods is transferred to the customer, which occurs when the products have been shippedto a contractually agreed location, and the risks of obsolescence and loss have been transferred to the customer. Proprietary Contracts \ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue637\ue62a\ue636\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue656\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue64f\ue658\ue656\ue64c\ue659\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603of the customer, is recognized over time, normally on a percentage of completion basis, measured according to the acquired and processed volume of data in relation to the total size of the project.Royalty IncomeRoyalty income is recognized when the subsequent sale related to the royalty occurs. Other Services RevenueCustomer contracts for other marine geophysical services are similar in nature and terms \ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue656\ue644\ue64f\ue648\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue656\ue603the performance obligation and is entitled to the compensation under the contract. Lease income is recognized on a straight-line basis over the lease period. The revenue is measured at the transaction price as agreed under the contract.Cost of Goods Sold (COGS) \u2013 Proprietary Contracts and Other Cost of goods sold consists of direct costs related to proprietary contract work and otheservices revenue in which revenue is recognized over time. COGS also consists of costs \ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue64a\ue648\ue652\ue656\ue646\ue64c\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue603\ue647\ue644\ue657\ue644\ue611\ue603Multi-Client Library The multi-client library includes completed and in-progress geophysical and geological data to be licensed on a non-exclusive basis to oil companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. Costs directly attributable to data acquisition and processing includes mainly vessecosts, payroll and hardware/software costs. Data acquisition costs include mobilization costs incurred when relocating vessels to the survey areas. The library also includes \ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue64c\ue655\ue647\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603data and interpretations is presented at cost reduced by accumulated amortization and impairment. Straight-line AmortizationAfter a project is completed, a straight-line amortization is applied. The straight-line amortization is assigned over the remaining useful life, which for most marine projects is four years. For most onshore projects, the remaining useful life after completion of a project is seven years.Accelerated Amortization of Seismic Data No amortization is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and \ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603is completed and after pre-funding is recognized, recognition of accelerated amortization may be necessary in the event recoverable value (present value of expected Late Sales) islower than net book value of the survey (capitalized cost of the survey).Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales on a survey are realized disproportionately sooner within that survey\u2019s useful life.Amortization Policy on Seismic Data Purchased from Third Parties When purchasing seismic data from third parties, a straight-line amortization over the remaining useful life of the data is recognized. The straight-line amortization is based on the cost of the seismic data recognized on the date of the purchase. Similarly, with acquired seismic data, accelerated amortization of the library may be necessary in the event that sales on a survey are realized disproportionately sooner withinthat survey\u2019s useful life.Amortization Policy on Well Data Products The library of multi-client well logs is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.Impairment Evaluation Multi-Client Library When there are indicators that the net book value may not be recoverable, the library is tested for impairment on the individual cash generating unit (CGU). Any impairment of the multi-client library is recognized immediately and presented as \u201cImpairment of the multi-\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603For further information about impairment, see \u201cImpairment of Non-Financial Assets\u201d belowJoint Arrangements A joint arrangement is a contractual arrangement providing that TGS and other parties undertake an economic activity that is subject to joint control (i.e., when the strategic, \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue652\ue64f\ue64c\ue646\ue65c\ue603\ue647\ue648\ue646\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657require the unanimous consent of the parties sharing control). Joint arrangements are \ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue655\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue659\ue648\ue651\ue657\ue658\ue655\ue648\ue656\ue60f\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603and obligations for the liabilities of the parties to the arrangements. If the parties to the joint arrangement have rights to the net assets of the arrangement, the arrangement is a joint venture. However, if the parties have rights to the assets and obligations related to the liabilities of the arrangement, the arrangement is a joint operation. Interests in joinventures are accounted for using the equity method. Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of anacquisition is measured as the aggregate of the consideration transferred, measured atfair value at the acquisition date, and the amount of any non-controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603administrative expenses. Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when TGS can demonstrate: \uea02 It is technically feasible to complete the product so that it will be available for use; \uea02 Management intends to complete the product and use it; \uea02 There is an ability to use the software product; \uea02 \ue62c\ue657\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue647\ue603\ue64b\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue61e\ue603\ue624\ue647\ue648\ue654\ue658\ue644\ue657\ue648\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue646\ue644\ue64f\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue652\ue655\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue657\ue652\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603the product are available; and The expenditure attributable to the product during its development can be reliably measured. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete, and the asset is available\ue649\ue652\ue655\ue603\ue658\ue656\ue648\ue611\ue603\ue62c\ue657\ue603\ue64c\ue656\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue611\ue603Other Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. The costof intangible assets in a business combination is its fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. Internally generated intangibles, excluding capitalized development costs, are not capitalized and the related expenditure is expensed in the period in which the expenditureis incurred. \ue62c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7ae\ue651\ue64c\ue657\ue648\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647for impairment whenever there is an indication that the intangible asset may be impaired.The amortization period and the amortization method for an intangible asset with a \ue7ae\ue651\ue64c\ue657\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue648\ue647\ue603\ue644\ue657\ue603\ue64f\ue648\ue644\ue656\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue657\ue655\ue644\ue64c\ue64a\ue64b\ue657\ue610\ue64f\ue64c\ue651\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue64c\ue656\ue603\ue658\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue656\ue603\ue657\ue64b\ue64c\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603consumption of the assets. For certain multi-client library projects, TGS invests in the project with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed as joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of theinvestment in the multi-client library, its share of revenues from the sale of the multi-clientsurvey, related amortization and expenses. When TGS has a right to market and sell the seismic project, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis, i.e., excluding the portion due to the partner. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables. Variable Payment ArrangementsFor certain multi-client library projects, TGS may enter into arrangements whereby the supplier of goods or services is paid on a variable basis, often linked to future license revenue on that project. In such cases, the supplier has no rights or obligations to the multi-client library and therefore has no control over it. After the underlying project is completed, TGS recognizes the fair value of the variable payments in the initial cost of the asset at the date of acquisition and recognizes a corresponding accrued project cost. The accrual will be made in the currency in which thesupplier payments will eventually be made and will be re-assessed periodically. \ue63a\ue64b\ue648\ue651\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue644\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue60f\ue603\ue64c\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue656\ue64c\ue64a\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue656\ue60f\ue603economic circumstances and pertinent conditions at the acquisition date. This involves \ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue64c\ue651\ue64a\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue658\ue651\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60c\ue603and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value. This includes the separation of embedded derivatives in host contracts by acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent \ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue647\ue648\ue648\ue650\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue611\ue603\ue636\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651settlement is accounted for within equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date \ue644\ue651\ue647\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for \ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue611\ue603\ue62c\ue649\ue603this consideration is lower than the fair value of the net assets of the subsidiary acquired, \ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue645\ue644\ue655\ue64a\ue644\ue64c\ue651\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue64a\ue644\ue64c\ue651\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill from a business combination is, \ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603\ue649\ue655\ue652\ue650the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, the goodwill which is associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is determined measured based on the relative values of the operation disposed of and the portion of the CGU retained. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to whichgoodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. Impairment of Non-Financial Assets TGS assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, TGS estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s fair value less costs of disposal and its value-in-use. The recoverable amount is determined for an individual asset, unless the asset does not \ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue64c\ue651\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue64f\ue644\ue655\ue64a\ue648\ue64f\ue65c\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue655\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, theasset is considered impaired and is written down to its recoverable amount. \ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603TGS bases its impairment calculation on detailed budgets and forecast calculations, whichare prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated.\ue637\ue64b\ue648\ue656\ue648\ue603\ue645\ue658\ue647\ue64a\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603Tangible Non-Current Assets Tangible non-current assets are presented at historical cost less accumulated depreciationand accumulated impairment losses. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use. Tangible non-current assets held for sale are stated at the lower of book value and presumed market value and are not subject to depreciation. \ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue62c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determinewhether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the asset\u2019s or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue636\ue658\ue646\ue64b\ue603\ue655\ue648\ue659\ue648\ue655\ue656\ue644\ue64f\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Income Taxes Current Income TaxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantivelyenacted at the reporting date in the countries where TGS operates and generates taxable income. Deferred Tax \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue652\ue651\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603sheet date between the tax bases of assets and liabilities and their carrying amounts for \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue658\ue655\ue653\ue652\ue656\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603carryforward of unused tax credits and unused tax losses, to the extent that it is probable \ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue644\ue651\ue647the carryforward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and \ue655\ue648\ue647\ue658\ue646\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that \ue64c\ue657\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603recovered. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue652\ue7ac\ue656\ue648\ue657\ue60f\ue603\ue64c\ue649\ue603\ue644\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue64f\ue65c\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue644\ue645\ue64f\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue603\ue648\ue65b\ue64c\ue656\ue657\ue656\ue657\ue652\ue603\ue656\ue648\ue657\ue603\ue652\ue7ac\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603taxes relate to the same taxable company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to 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 balance sheet date. Provisions and Contingencies Provisions are made when TGS has a current obligation (legal or constructive) as a result o\ue644\ue603\ue653\ue644\ue656\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. \ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue64c\ue656\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue60f\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603discounting is used, the increase in the provision due to the passage of time is recognized\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603Contingent liabilities are possible obligations as a result of a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing \ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue653\ue652\ue656\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue655\ue648\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue644\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue626\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue645\ue658\ue657\ue603if material, disclosed in the accompanying notes. A contingent asset is not recognized in \ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue658\ue657\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648an advantage of TGS. Financial Assets\ue624\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue651\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64a\ue64c\ue659\ue648\ue656\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue649\ue603\ue652\ue651\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue652\ue655\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue651\ue652\ue657\ue64b\ue648\ue655\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue611\ue603\ue62c\ue629\ue635\ue636\ue603\ue61c\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue656\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue61d\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603at amortized cost, fair value through other comprehensive income (FVOCI) and fair value \ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue60b\ue629\ue639\ue637\ue633\ue62f\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue657\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue66f\ue656\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue646\ue64b\ue644\ue655\ue644\ue646\ue657\ue648\ue655\ue64c\ue656\ue657\ue64c\ue646\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue603\ue649\ue652\ue655\ue603\ue650\ue644\ue651\ue644\ue64a\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue650\ue611\ue603\ue63a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue657\ue603\ue64c\ue657\ue656\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue653\ue64f\ue658\ue656\ue60f\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue648\ue603\ue652\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue651\ue652\ue657\ue603\ue644\ue657\ue603\ue629\ue639\ue637\ue633\ue62f\ue60f\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603equivalents. Based on the nature of these assets and how they are managed, the Group \ue64b\ue644\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue654\ue658\ue644\ue64f\ue64c\ue649\ue65c\ue603\ue649\ue652\ue655\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue611\ue603Financial Liabilities \ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue629\ue64c\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue657\ue603amortized cost comprise largely of accounts payable and debt to partners, taxes and some minor amounts of non-current liabilities and long-term debt. These obligations areinitially recognized at fair value less transaction costs, and subsequently measured at \ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603liabilities at FVTPL. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603or loss. Deferred tax items are recognized in correlation to the underlying transaction eitherin OCI or directly in equity. \ue637\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue653\ue644\ue65c\ue656\ue603\ue64c\ue657\ue656\ue603\ue657\ue644\ue65b\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue612\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue603\ue637\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue64c\ue651\ue647\ue64c\ue659\ue64c\ue647\ue658\ue644\ue64f\ue64f\ue65c\ue603\ue652\ue655\ue603in groups based on an estimate of the probability that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities \ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue603\ue644\ue651\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue657\ue644\ue65b\ue603\ue657\ue655\ue648\ue644\ue657\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue60f\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue656\ue60f\ue603\ue658\ue651\ue658\ue656\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue652\ue655\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue653\ue653\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue650\ue652\ue656\ue657\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue60b\ue650\ue652\ue656\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue659\ue644\ue64f\ue658\ue648\ue60c\ue611\ue603\ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603reporting date.InventoriesInventories are measured at the lower of cost and net realizable value. The net realizable value is the estimated selling price in the ordinary course of business, less selling expensesand the estimated cost to complete the inventory. The cost of inventories is based on a weighted average cost. Share-Based Payments Key employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs). The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model.The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue60f\ue603\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue649\ue658\ue64f\ue64f\ue65c\ue603entitled to the award (the vesting date). The cumulative expense recognized for equity-\ue656\ue648\ue657\ue657\ue64f\ue648\ue647\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue658\ue651\ue657\ue64c\ue64f\ue603\ue657\ue64b\ue648\ue603\ue659\ue648\ue656\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue652\ue603which the vesting period has expired and TGS\u2019 best estimate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the beginning and end of that period. No expense is recognized for awards that do not \ue658\ue64f\ue657\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue659\ue648\ue656\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue659\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue652\ue658\ue657\ue656\ue657\ue644\ue651\ue647\ue64c\ue651\ue64a\ue603\ue658\ue651\ue659\ue648\ue656\ue657\ue648\ue647\ue603\ue633\ue636\ue638\ue656\ue603\ue644\ue651\ue647\ue603\ue635\ue636\ue638\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue656additional share dilution in the computation of diluted earnings per share.BorrowingsInterest-bearing debt is recognized initially at fair value less transaction costs. Subsequent\ue657\ue652\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue610\ue645\ue648\ue644\ue655\ue64c\ue651\ue64a\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue656\ue657\ue644\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603between cost and redemption value being recognized in the income statement over the \ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue656\ue603\ue652\ue651\ue603\ue644\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue645\ue644\ue656\ue64c\ue656\ue611Pensions \ue637\ue62a\ue636\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue648\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue610\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue603\ue653\ue64f\ue644\ue651\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue60f\ue603\ue638\ue62e\ue60f\ue603\ue638\ue636\ue624\ue603\ue60b\ue617\ue613\ue614\ue64e\ue60c\ue603\ue644\ue651\ue647\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue603where the Group covers the superannuation. Contributions are expensed to the incomestatement as they become payable. Impairment of Financial Assets The Group recognizes an allowance for expected credit losses (ECLs) for all debt instruments not held at FVTPL as well as for contract assets. ECLs are based on the \ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue647\ue658\ue648\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue657\ue652\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue60f\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue655\ue64c\ue64a\ue64c\ue651\ue644\ue64f\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue655\ue652\ue650\ue603the sale of collateral held or other credit enhancements that are integral to the contractualterms. \ue62f\ue652\ue656\ue656\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue648\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue655\ue648\ue646\ue652\ue659\ue648\ue655\ue64c\ue651\ue64a\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603\ue648\ue651\ue657\ue64c\ue655\ue648\ue657\ue65c\ue603\ue652\ue655\ue603\ue644\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue652\ue649\ue611\ue603\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue603\ue64a\ue652\ue648\ue656\ue603\ue645\ue644\ue651\ue64e\ue655\ue658\ue653\ue657\ue60f\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue652\ue651\ue603\ue645\ue65c\ue603\ue644\ue603\ue647\ue648\ue645\ue657\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue652\ue655\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue658\ue651\ue656\ue658\ue646\ue646\ue648\ue656\ue656\ue649\ue658\ue64f\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue646\ue655\ue648\ue657\ue648\ue603\ue646\ue644\ue656\ue648\ue656\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue656\ue657\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue611Leases As a Lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue656\ue611\ue603\ue624\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue646\ue648\ue650\ue648\ue651\ue657\ue603date, the Group recognizes a lease liability and corresponding right-of-use asset for all \ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue656\ue656\ue648\ue648\ue60f\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue603\ue649\ue652\ue655\ue603\ue656\ue64b\ue652\ue655\ue657\ue610\ue657\ue648\ue655\ue650\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue60b\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648months or less) and low value assets, for which the Group recognizes the lease payments \ue644\ue656\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue65c\ue603\ue64c\ue651\ue646\ue658\ue655\ue611The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incremental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement are comprised of: \uea02 \ue629\ue64c\ue65b\ue648\ue647\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue610\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue646\ue648\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue60c\ue60f\ue603\ue64f\ue648\ue656\ue656\ue603\ue644\ue651\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue656receivable; \uea02 Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; \uea02 Amount expected to be payable by TGS under residual value guarantees; \uea02 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option; \uea02 \ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue653\ue648\ue651\ue644\ue64f\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue60f\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue637\ue62a\ue636\ue603\ue648\ue65b\ue648\ue655\ue646\ue64c\ue656\ue64c\ue651\ue64aan option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue637\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651\ue657\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue655\ue648\ue647\ue658\ue646\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue651\ue65c\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue650\ue652\ue647\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue644\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue644\ue651\ue603\ue64c\ue651\ue647\ue648\ue65bor rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. The cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability recognized, any lease payments made at or before the commencement date, less any incentives received, and any initial direct costs incurred by the Group. In addition, the Cash Flow Statement \ue637\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue646\ue652\ue650\ue653\ue64c\ue64f\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue647\ue64c\ue655\ue648\ue646\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647Cash and Cash Equivalents Cash and cash equivalents in the balance sheet comprise cash in bank accounts and onhand and short-term deposits with an original maturity of three months or less.Dividends \ue624\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue659\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue66f\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644statements. A corresponding amount is recognized directly in equity. \ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue603dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories.The Group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss \ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue611Some property leases contain extension options exercisable by the Group. The Group \ue656\ue648\ue648\ue64e\ue656\ue603\ue657\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue656\ue64c\ue652\ue651\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue651\ue648\ue65a\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603extension options held are exercisable only by the Group and not by the lessors. The Groupassesses at the lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603control.As a Lessor\ue629\ue652\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue646\ue657\ue656\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue648\ue656\ue656\ue652\ue655\ue60f\ue603\ue64c\ue657\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue64c\ue657\ue656\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue656\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue652\ue655\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue611\ue603\ue624\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue656\ue603substantially all the risks and rewards incidental to ownership of an underlying asset. A \ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue644\ue651\ue647\ue603rewards incidental to ownership of an underlying asset.The Group sub-leases some of its right-of-use assets. On transition to IFRS 16, the right-\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue610\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603asset and presented as a sub-lease asset and measured at fair value at that date. The \ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue655\ue648\ue649\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue655\ue644\ue657\ue64b\ue648\ue655\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue65c\ue603\ue644\ue655\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603under IFRS 16.Treasury Shares TGS\u2019 equity instruments that are reacquired (treasury shares) are recognized at cost and \ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue611\ue603\ue631\ue652\ue603\ue64a\ue644\ue64c\ue651\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue60f\ue603\ue656\ue644\ue64f\ue648\ue60f\ue603\ue64c\ue656\ue656\ue658\ue648\ue603\ue652\ue655\ue603\ue646\ue644\ue651\ue646\ue648\ue64f\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue652\ue65a\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue624\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64aamount and the consideration, if reissued, is recognized in the retained earnings. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-12-3": {
"value": "Presentation Currency \ue637\ue62a\ue636\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue64c\ue657\ue656\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue64d\ue652\ue655\ue64c\ue657\ue65c\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656and expenses are denominated in USD, and USD is the functional currency for all material\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue60f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651Company are presented separately in this Annual Report. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-13-3": {
"value": "Foreign Currency Transactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilitiesin non-functional currencies are translated into functional currency spot rate of exchangeruling at the date of the balance sheet. Foreign exchange gains and losses resulting fromthe settlement of such transactions and from the translation of monetary assets and \ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue651\ue652\ue651\ue610\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue611\ue603",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-15-3": {
"value": "Revenue from Contracts with Customers Revenue from contracts with customers is recognized when control of the goods or \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652which the Group expects to be entitled in exchange for those goods or services. Early Sales \ue630\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue649\ue658\ue651\ue647\ue64c\ue651\ue64a\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue648\ue651\ue657\ue648\ue655\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue657\ue652\ue603data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time whenthe license is transferred to the customer, which would typically be upon completion of \ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue653\ue64b\ue644\ue656\ue648\ue611\ue603\ue637\ue64b\ue648\ue603Group has generally concluded that it is the principal in its revenue arrangements, becauseit typically controls the goods or services before transferring them to the customer. Late Sales\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue60f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue658\ue653\ue652\ue651\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue60b\ue64c\ue611\ue648\ue611\ue60f\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue64a\ue644\ue64c\ue651\ue648\ue647\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue644\ue603\ue645\ue64c\ue651\ue647\ue64c\ue651\ue64aagreement). Through the binding agreement, the customer is granted a non-exclusive \ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue636\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue64f\ue644\ue657\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue64b\ue644\ue647\ue603already commenced when the contract was entered into. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments orother parties (see Joint Arrangements below). Such revenue is recognized on a net basis inaccordance with applicable recognition principles. Revenue from Sale of Equipment\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue657\ue652\ue603\ue648\ue65b\ue657\ue648\ue655\ue651\ue644\ue64f\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue644\ue646\ue64b\ue603\ue656\ue644\ue64f\ue648\ue603\ue64c\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603as a customer contract. The sales contracts normally include one performance obligation \ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue603\ue658\ue653\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue644\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue651\ue652\ue647\ue648\ue656\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue653\ue652\ue64c\ue651\ue657\ue603\ue64c\ue651\ue603\ue657\ue64c\ue650\ue648\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603goods is transferred to the customer, which occurs when the products have been shippedto a contractually agreed location, and the risks of obsolescence and loss have been transferred to the customer. Proprietary Contracts \ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue637\ue62a\ue636\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue656\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue64f\ue658\ue656\ue64c\ue659\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603of the customer, is recognized over time, normally on a percentage of completion basis, measured according to the acquired and processed volume of data in relation to the total size of the project.Royalty IncomeRoyalty income is recognized when the subsequent sale related to the royalty occurs. Other Services RevenueCustomer contracts for other marine geophysical services are similar in nature and terms \ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue653\ue655\ue64c\ue648\ue657\ue644\ue655\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue656\ue644\ue64f\ue648\ue656\ue611\ue603\ue635\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue656\ue603the performance obligation and is entitled to the compensation under the contract. Lease income is recognized on a straight-line basis over the lease period. The revenue is measured at the transaction price as agreed under the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-17-3": {
"value": "Cost of Goods Sold (COGS) \u2013 Proprietary Contracts and Other Cost of goods sold consists of direct costs related to proprietary contract work and otheservices revenue in which revenue is recognized over time. COGS also consists of costs \ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue64a\ue648\ue652\ue656\ue646\ue64c\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue603\ue647\ue644\ue657\ue644\ue611\ue603Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when TGS can demonstrate: \uea02 It is technically feasible to complete the product so that it will be available for use; \uea02 Management intends to complete the product and use it; \uea02 There is an ability to use the software product; \uea02 \ue62c\ue657\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue647\ue603\ue64b\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue61e\ue603\ue624\ue647\ue648\ue654\ue658\ue644\ue657\ue648\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue646\ue644\ue64f\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue652\ue655\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue657\ue652\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603the product are available; and The expenditure attributable to the product during its development can be reliably measured. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete, and the asset is available\ue649\ue652\ue655\ue603\ue658\ue656\ue648\ue611\ue603\ue62c\ue657\ue603\ue64c\ue656\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue611\ue603Tangible Non-Current Assets Tangible non-current assets are presented at historical cost less accumulated depreciationand accumulated impairment losses. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use. Tangible non-current assets held for sale are stated at the lower of book value and presumed market value and are not subject to depreciation. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-18-3": {
"value": "Multi-Client Library The multi-client library includes completed and in-progress geophysical and geological data to be licensed on a non-exclusive basis to oil companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. Costs directly attributable to data acquisition and processing includes mainly vessecosts, payroll and hardware/software costs. Data acquisition costs include mobilization costs incurred when relocating vessels to the survey areas. The library also includes \ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue64c\ue655\ue647\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue652\ue649\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603data and interpretations is presented at cost reduced by accumulated amortization and impairment. Straight-line AmortizationAfter a project is completed, a straight-line amortization is applied. The straight-line amortization is assigned over the remaining useful life, which for most marine projects is four years. For most onshore projects, the remaining useful life after completion of a project is seven years.Accelerated Amortization of Seismic Data No amortization is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and \ue64a\ue655\ue644\ue651\ue657\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue644\ue646\ue646\ue648\ue656\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue603\ue652\ue655\ue603\ue647\ue648\ue64f\ue64c\ue659\ue648\ue655\ue65c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603is completed and after pre-funding is recognized, recognition of accelerated amortization may be necessary in the event recoverable value (present value of expected Late Sales) islower than net book value of the survey (capitalized cost of the survey).Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales on a survey are realized disproportionately sooner within that survey\u2019s useful life.Amortization Policy on Seismic Data Purchased from Third Parties When purchasing seismic data from third parties, a straight-line amortization over the remaining useful life of the data is recognized. The straight-line amortization is based on the cost of the seismic data recognized on the date of the purchase. Similarly, with acquired seismic data, accelerated amortization of the library may be necessary in the event that sales on a survey are realized disproportionately sooner withinthat survey\u2019s useful life.Amortization Policy on Well Data Products The library of multi-client well logs is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.Impairment Evaluation Multi-Client Library When there are indicators that the net book value may not be recoverable, the library is tested for impairment on the individual cash generating unit (CGU). Any impairment of the multi-client library is recognized immediately and presented as \u201cImpairment of the multi-\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603For further information about impairment, see \u201cImpairment of Non-Financial Assets\u201d below",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-20-3": {
"value": "Joint Arrangements A joint arrangement is a contractual arrangement providing that TGS and other parties undertake an economic activity that is subject to joint control (i.e., when the strategic, \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue652\ue64f\ue64c\ue646\ue65c\ue603\ue647\ue648\ue646\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657require the unanimous consent of the parties sharing control). Joint arrangements are \ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue655\ue603\ue64d\ue652\ue64c\ue651\ue657\ue603\ue659\ue648\ue651\ue657\ue658\ue655\ue648\ue656\ue60f\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603and obligations for the liabilities of the parties to the arrangements. If the parties to the joint arrangement have rights to the net assets of the arrangement, the arrangement is a joint venture. However, if the parties have rights to the assets and obligations related to the liabilities of the arrangement, the arrangement is a joint operation. Interests in joinventures are accounted for using the equity method. For certain multi-client library projects, TGS invests in the project with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed as joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of theinvestment in the multi-client library, its share of revenues from the sale of the multi-clientsurvey, related amortization and expenses. When TGS has a right to market and sell the seismic project, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis, i.e., excluding the portion due to the partner. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables. Variable Payment ArrangementsFor certain multi-client library projects, TGS may enter into arrangements whereby the supplier of goods or services is paid on a variable basis, often linked to future license revenue on that project. In such cases, the supplier has no rights or obligations to the multi-client library and therefore has no control over it. After the underlying project is completed, TGS recognizes the fair value of the variable payments in the initial cost of the asset at the date of acquisition and recognizes a corresponding accrued project cost. The accrual will be made in the currency in which thesupplier payments will eventually be made and will be re-assessed periodically. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-23-3": {
"value": "Other Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. The costof intangible assets in a business combination is its fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. Internally generated intangibles, excluding capitalized development costs, are not capitalized and the related expenditure is expensed in the period in which the expenditureis incurred. \ue62c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7ae\ue651\ue64c\ue657\ue648\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647for impairment whenever there is an indication that the intangible asset may be impaired.The amortization period and the amortization method for an intangible asset with a \ue7ae\ue651\ue64c\ue657\ue648\ue603\ue658\ue656\ue648\ue649\ue658\ue64f\ue603\ue64f\ue64c\ue649\ue648\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue648\ue647\ue603\ue644\ue657\ue603\ue64f\ue648\ue644\ue656\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue657\ue655\ue644\ue64c\ue64a\ue64b\ue657\ue610\ue64f\ue64c\ue651\ue648\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue64c\ue656\ue603\ue658\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue656\ue603\ue657\ue64b\ue64c\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603consumption of the assets. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-22-4": {
"value": "Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset when TGS can demonstrate: \uea02 It is technically feasible to complete the product so that it will be available for use; \uea02 Management intends to complete the product and use it; \uea02 There is an ability to use the software product; \uea02 \ue62c\ue657\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue647\ue603\ue64b\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue61e\ue603\ue624\ue647\ue648\ue654\ue658\ue644\ue657\ue648\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue646\ue644\ue64f\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue652\ue655\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue657\ue652\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue657\ue652\ue603\ue658\ue656\ue648\ue603the product are available; and The expenditure attributable to the product during its development can be reliably measured. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete, and the asset is available\ue649\ue652\ue655\ue603\ue658\ue656\ue648\ue611\ue603\ue62c\ue657\ue603\ue64c\ue656\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue611\ue603",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-3": {
"value": "Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of anacquisition is measured as the aggregate of the consideration transferred, measured atfair value at the acquisition date, and the amount of any non-controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603administrative expenses. \ue63a\ue64b\ue648\ue651\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue644\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue60f\ue603\ue64c\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue656\ue64c\ue64a\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue656\ue60f\ue603economic circumstances and pertinent conditions at the acquisition date. This involves \ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue64c\ue651\ue64a\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue658\ue651\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60c\ue603and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value. This includes the separation of embedded derivatives in host contracts by acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent \ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue647\ue648\ue648\ue650\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue611\ue603\ue636\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651settlement is accounted for within equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date \ue644\ue651\ue647\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for \ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue611\ue603\ue62c\ue649\ue603this consideration is lower than the fair value of the net assets of the subsidiary acquired, \ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue645\ue644\ue655\ue64a\ue644\ue64c\ue651\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue64a\ue644\ue64c\ue651\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill from a business combination is, \ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603\ue649\ue655\ue652\ue650the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, the goodwill which is associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is determined measured based on the relative values of the operation disposed of and the portion of the CGU retained. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to whichgoodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-4": {
"value": "Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of anacquisition is measured as the aggregate of the consideration transferred, measured atfair value at the acquisition date, and the amount of any non-controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603administrative expenses. \ue63a\ue64b\ue648\ue651\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue644\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue60f\ue603\ue64c\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue656\ue64c\ue64a\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue656\ue60f\ue603economic circumstances and pertinent conditions at the acquisition date. This involves \ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue64c\ue651\ue64a\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue658\ue651\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60c\ue603and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value. This includes the separation of embedded derivatives in host contracts by acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent \ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue647\ue648\ue648\ue650\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue611\ue603\ue636\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651settlement is accounted for within equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date \ue644\ue651\ue647\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for \ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue611\ue603\ue62c\ue649\ue603this consideration is lower than the fair value of the net assets of the subsidiary acquired, \ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue645\ue644\ue655\ue64a\ue644\ue64c\ue651\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue64a\ue644\ue64c\ue651\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill from a business combination is, \ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603\ue649\ue655\ue652\ue650the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, the goodwill which is associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is determined measured based on the relative values of the operation disposed of and the portion of the CGU retained. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to whichgoodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-5": {
"value": "Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of anacquisition is measured as the aggregate of the consideration transferred, measured atfair value at the acquisition date, and the amount of any non-controlling interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree either at fair value or at the proportionate share of the acquiree\u2019s\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603administrative expenses. \ue63a\ue64b\ue648\ue651\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue644\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue60f\ue603\ue64c\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue656\ue64c\ue64a\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue656\ue60f\ue603economic circumstances and pertinent conditions at the acquisition date. This involves \ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue64c\ue651\ue64a\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue658\ue651\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue657\ue644\ue651\ue64a\ue64c\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60c\ue603and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value. This includes the separation of embedded derivatives in host contracts by acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent \ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue647\ue648\ue648\ue650\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue611\ue603\ue636\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651settlement is accounted for within equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date \ue644\ue651\ue647\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for \ue651\ue652\ue651\ue610\ue646\ue652\ue651\ue657\ue655\ue652\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue659\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue656\ue656\ue658\ue650\ue648\ue647\ue611\ue603\ue62c\ue649\ue603this consideration is lower than the fair value of the net assets of the subsidiary acquired, \ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue645\ue644\ue655\ue64a\ue644\ue64c\ue651\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue64a\ue644\ue64c\ue651\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill from a business combination is, \ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue603\ue649\ue655\ue652\ue650the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, the goodwill which is associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is determined measured based on the relative values of the operation disposed of and the portion of the CGU retained. Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to whichgoodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-29-4": {
"value": "Tangible Non-Current Assets Tangible non-current assets are presented at historical cost less accumulated depreciationand accumulated impairment losses. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use. Tangible non-current assets held for sale are stated at the lower of book value and presumed market value and are not subject to depreciation. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-29-5": {
"value": "Tangible Non-Current Assets Tangible non-current assets are presented at historical cost less accumulated depreciationand accumulated impairment losses. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use. Tangible non-current assets held for sale are stated at the lower of book value and presumed market value and are not subject to depreciation. Leases As a Lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue656\ue611\ue603\ue624\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue646\ue648\ue650\ue648\ue651\ue657\ue603date, the Group recognizes a lease liability and corresponding right-of-use asset for all \ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue656\ue656\ue648\ue648\ue60f\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue603\ue649\ue652\ue655\ue603\ue656\ue64b\ue652\ue655\ue657\ue610\ue657\ue648\ue655\ue650\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue60b\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648months or less) and low value assets, for which the Group recognizes the lease payments \ue644\ue656\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue65c\ue603\ue64c\ue651\ue646\ue658\ue655\ue611The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incremental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement are comprised of: \uea02 \ue629\ue64c\ue65b\ue648\ue647\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue610\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue646\ue648\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue60c\ue60f\ue603\ue64f\ue648\ue656\ue656\ue603\ue644\ue651\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue656receivable; \uea02 Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; \uea02 Amount expected to be payable by TGS under residual value guarantees; \uea02 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option; \uea02 \ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue653\ue648\ue651\ue644\ue64f\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue60f\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue637\ue62a\ue636\ue603\ue648\ue65b\ue648\ue655\ue646\ue64c\ue656\ue64c\ue651\ue64aan option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue637\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651\ue657\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue655\ue648\ue647\ue658\ue646\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue651\ue65c\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue650\ue652\ue647\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue644\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue644\ue651\ue603\ue64c\ue651\ue647\ue648\ue65bor rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. The cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability recognized, any lease payments made at or before the commencement date, less any incentives received, and any initial direct costs incurred by the Group. In addition, the \ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue603dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories.The Group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss \ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue611Some property leases contain extension options exercisable by the Group. The Group \ue656\ue648\ue648\ue64e\ue656\ue603\ue657\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue656\ue64c\ue652\ue651\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue651\ue648\ue65a\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603extension options held are exercisable only by the Group and not by the lessors. The Groupassesses at the lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603control.As a Lessor\ue629\ue652\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue646\ue657\ue656\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue648\ue656\ue656\ue652\ue655\ue60f\ue603\ue64c\ue657\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue64c\ue657\ue656\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue656\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue652\ue655\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue611\ue603\ue624\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue656\ue603substantially all the risks and rewards incidental to ownership of an underlying asset. A \ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue644\ue651\ue647\ue603rewards incidental to ownership of an underlying asset.The Group sub-leases some of its right-of-use assets. On transition to IFRS 16, the right-\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue610\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603asset and presented as a sub-lease asset and measured at fair value at that date. The \ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue655\ue648\ue649\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue655\ue644\ue657\ue64b\ue648\ue655\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue65c\ue603\ue644\ue655\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603under IFRS 16.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-3": {
"value": "Impairment of Non-Financial Assets TGS assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, TGS estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s fair value less costs of disposal and its value-in-use. The recoverable amount is determined for an individual asset, unless the asset does not \ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue64c\ue651\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue64f\ue644\ue655\ue64a\ue648\ue64f\ue65c\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue655\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, theasset is considered impaired and is written down to its recoverable amount. \ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603TGS bases its impairment calculation on detailed budgets and forecast calculations, whichare prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated.\ue637\ue64b\ue648\ue656\ue648\ue603\ue645\ue658\ue647\ue64a\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue62c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determinewhether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the asset\u2019s or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue636\ue658\ue646\ue64b\ue603\ue655\ue648\ue659\ue648\ue655\ue656\ue644\ue64f\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603Impairment of Financial Assets The Group recognizes an allowance for expected credit losses (ECLs) for all debt instruments not held at FVTPL as well as for contract assets. ECLs are based on the \ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue647\ue658\ue648\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue657\ue652\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue60f\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue655\ue64c\ue64a\ue64c\ue651\ue644\ue64f\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue655\ue652\ue650\ue603the sale of collateral held or other credit enhancements that are integral to the contractualterms. \ue62f\ue652\ue656\ue656\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue648\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue655\ue648\ue646\ue652\ue659\ue648\ue655\ue64c\ue651\ue64a\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603\ue648\ue651\ue657\ue64c\ue655\ue648\ue657\ue65c\ue603\ue652\ue655\ue603\ue644\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue652\ue649\ue611\ue603\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue603\ue64a\ue652\ue648\ue656\ue603\ue645\ue644\ue651\ue64e\ue655\ue658\ue653\ue657\ue60f\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue652\ue651\ue603\ue645\ue65c\ue603\ue644\ue603\ue647\ue648\ue645\ue657\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue652\ue655\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue658\ue651\ue656\ue658\ue646\ue646\ue648\ue656\ue656\ue649\ue658\ue64f\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue646\ue655\ue648\ue657\ue648\ue603\ue646\ue644\ue656\ue648\ue656\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue656\ue657\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue611",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-4": {
"value": "Impairment of Non-Financial Assets TGS assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, TGS estimates the asset\u2019s recoverable amount. An asset\u2019s recoverable amount is the higher of an asset\u2019s or CGU\u2019s fair value less costs of disposal and its value-in-use. The recoverable amount is determined for an individual asset, unless the asset does not \ue64a\ue648\ue651\ue648\ue655\ue644\ue657\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue64c\ue651\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue64f\ue644\ue655\ue64a\ue648\ue64f\ue65c\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue652\ue656\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue655\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, theasset is considered impaired and is written down to its recoverable amount. \ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603TGS bases its impairment calculation on detailed budgets and forecast calculations, whichare prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated.\ue637\ue64b\ue648\ue656\ue648\ue603\ue645\ue658\ue647\ue64a\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue62c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determinewhether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the asset\u2019s or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue636\ue658\ue646\ue64b\ue603\ue655\ue648\ue659\ue648\ue655\ue656\ue644\ue64f\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue603",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-3": {
"value": "Provisions and Contingencies Provisions are made when TGS has a current obligation (legal or constructive) as a result o\ue644\ue603\ue653\ue644\ue656\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. \ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue64c\ue656\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue60f\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603discounting is used, the increase in the provision due to the passage of time is recognized\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603Contingent liabilities are possible obligations as a result of a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing \ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue653\ue652\ue656\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue655\ue648\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue644\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue626\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue645\ue658\ue657\ue603if material, disclosed in the accompanying notes. A contingent asset is not recognized in \ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue658\ue657\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648an advantage of TGS. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-4": {
"value": "Provisions and Contingencies Provisions are made when TGS has a current obligation (legal or constructive) as a result o\ue644\ue603\ue653\ue644\ue656\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. \ue62c\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue603\ue64c\ue656\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue60f\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue648\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603discounting is used, the increase in the provision due to the passage of time is recognized\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603Contingent liabilities are possible obligations as a result of a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing \ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue653\ue652\ue656\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue645\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue655\ue648\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue64c\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue644\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue626\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue645\ue658\ue657\ue603if material, disclosed in the accompanying notes. A contingent asset is not recognized in \ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue658\ue657\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648an advantage of TGS. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-31-3": {
"value": "Income Taxes Current Income TaxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantivelyenacted at the reporting date in the countries where TGS operates and generates taxable income. Deferred Tax \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue652\ue651\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603sheet date between the tax bases of assets and liabilities and their carrying amounts for \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue658\ue655\ue653\ue652\ue656\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603carryforward of unused tax credits and unused tax losses, to the extent that it is probable \ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue644\ue651\ue647the carryforward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and \ue655\ue648\ue647\ue658\ue646\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that \ue64c\ue657\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603recovered. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue652\ue7ac\ue656\ue648\ue657\ue60f\ue603\ue64c\ue649\ue603\ue644\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue64f\ue65c\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue644\ue645\ue64f\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue603\ue648\ue65b\ue64c\ue656\ue657\ue656\ue657\ue652\ue603\ue656\ue648\ue657\ue603\ue652\ue7ac\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603taxes relate to the same taxable company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to 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 balance sheet date. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603or loss. Deferred tax items are recognized in correlation to the underlying transaction eitherin OCI or directly in equity. \ue637\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue653\ue644\ue65c\ue656\ue603\ue64c\ue657\ue656\ue603\ue657\ue644\ue65b\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue612\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue603\ue637\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue64c\ue651\ue647\ue64c\ue659\ue64c\ue647\ue658\ue644\ue64f\ue64f\ue65c\ue603\ue652\ue655\ue603in groups based on an estimate of the probability that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities \ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue603\ue644\ue651\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue657\ue644\ue65b\ue603\ue657\ue655\ue648\ue644\ue657\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue60f\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue656\ue60f\ue603\ue658\ue651\ue658\ue656\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue652\ue655\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue653\ue653\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue650\ue652\ue656\ue657\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue60b\ue650\ue652\ue656\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue659\ue644\ue64f\ue658\ue648\ue60c\ue611\ue603\ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-31-4": {
"value": "Income Taxes Current Income TaxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantivelyenacted at the reporting date in the countries where TGS operates and generates taxable income. Deferred Tax \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue652\ue651\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603sheet date between the tax bases of assets and liabilities and their carrying amounts for \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue658\ue655\ue653\ue652\ue656\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603carryforward of unused tax credits and unused tax losses, to the extent that it is probable \ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue60f\ue603\ue644\ue651\ue647the carryforward of unused tax credits and unused tax losses can be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and \ue655\ue648\ue647\ue658\ue646\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue656\ue658\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that \ue64c\ue657\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603recovered. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue652\ue7ac\ue656\ue648\ue657\ue60f\ue603\ue64c\ue649\ue603\ue644\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue64f\ue65c\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue644\ue645\ue64f\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue603\ue648\ue65b\ue64c\ue656\ue657\ue656\ue657\ue652\ue603\ue656\ue648\ue657\ue603\ue652\ue7ac\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603taxes relate to the same taxable company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to 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 balance sheet date. \ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603or loss. Deferred tax items are recognized in correlation to the underlying transaction eitherin OCI or directly in equity. \ue637\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue653\ue644\ue65c\ue656\ue603\ue64c\ue657\ue656\ue603\ue657\ue644\ue65b\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue64f\ue648\ue64a\ue644\ue64f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue64b\ue648\ue64c\ue655\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue603\ue644\ue655\ue648\ue603\ue648\ue65b\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue612\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue603\ue637\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue64c\ue651\ue647\ue64c\ue659\ue64c\ue647\ue658\ue644\ue64f\ue64f\ue65c\ue603\ue652\ue655\ue603in groups based on an estimate of the probability that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities \ue65a\ue64c\ue64f\ue64f\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue603\ue644\ue651\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue657\ue644\ue65b\ue603\ue657\ue655\ue648\ue644\ue657\ue650\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue60f\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue656\ue648\ue656\ue60f\ue603\ue658\ue651\ue658\ue656\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue652\ue655\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue657\ue65c\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue653\ue653\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue650\ue652\ue656\ue657\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue60b\ue650\ue652\ue656\ue657\ue603\ue64f\ue64c\ue64e\ue648\ue64f\ue65c\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue659\ue644\ue64f\ue658\ue648\ue60c\ue611\ue603\ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-36-3": {
"value": "InventoriesInventories are measured at the lower of cost and net realizable value. The net realizable value is the estimated selling price in the ordinary course of business, less selling expensesand the estimated cost to complete the inventory. The cost of inventories is based on a weighted average cost. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-37-3": {
"value": "Share-Based Payments Key employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs). The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model.The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue648\ue647\ue60f\ue603\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue64f\ue648\ue659\ue644\ue651\ue657\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue648\ue646\ue652\ue650\ue648\ue603\ue649\ue658\ue64f\ue64f\ue65c\ue603entitled to the award (the vesting date). The cumulative expense recognized for equity-\ue656\ue648\ue657\ue657\ue64f\ue648\ue647\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue657\ue603\ue648\ue644\ue646\ue64b\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue658\ue651\ue657\ue64c\ue64f\ue603\ue657\ue64b\ue648\ue603\ue659\ue648\ue656\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue652\ue603which the vesting period has expired and TGS\u2019 best estimate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the beginning and end of that period. No expense is recognized for awards that do not \ue658\ue64f\ue657\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue659\ue648\ue656\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue659\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue652\ue658\ue657\ue656\ue657\ue644\ue651\ue647\ue64c\ue651\ue64a\ue603\ue658\ue651\ue659\ue648\ue656\ue657\ue648\ue647\ue603\ue633\ue636\ue638\ue656\ue603\ue644\ue651\ue647\ue603\ue635\ue636\ue638\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue644\ue656additional share dilution in the computation of diluted earnings per share.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-33-5": {
"value": "Financial Assets\ue624\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue651\ue65c\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64a\ue64c\ue659\ue648\ue656\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue649\ue603\ue652\ue651\ue648\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue652\ue655\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue651\ue652\ue657\ue64b\ue648\ue655\ue603\ue648\ue651\ue657\ue64c\ue657\ue65c\ue611\ue603\ue62c\ue629\ue635\ue636\ue603\ue61c\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue656\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue61d\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603at amortized cost, fair value through other comprehensive income (FVOCI) and fair value \ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue60b\ue629\ue639\ue637\ue633\ue62f\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue657\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue66f\ue656\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue646\ue64b\ue644\ue655\ue644\ue646\ue657\ue648\ue655\ue64c\ue656\ue657\ue64c\ue646\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue603\ue649\ue652\ue655\ue603\ue650\ue644\ue651\ue644\ue64a\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue650\ue611\ue603\ue63a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue657\ue644\ue64c\ue651\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue657\ue603\ue64c\ue657\ue656\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue653\ue64f\ue658\ue656\ue60f\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue648\ue603\ue652\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue651\ue652\ue657\ue603\ue644\ue657\ue603\ue629\ue639\ue637\ue633\ue62f\ue60f\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue66f\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603equivalents. 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"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-34-3": {
"value": "Financial Liabilities \ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue629\ue64c\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue657\ue603amortized cost comprise largely of accounts payable and debt to partners, taxes and some minor amounts of non-current liabilities and long-term debt. These obligations areinitially recognized at fair value less transaction costs, and subsequently measured at \ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603liabilities at FVTPL. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "BorrowingsInterest-bearing debt is recognized initially at fair value less transaction costs. Subsequent\ue657\ue652\ue603\ue64c\ue651\ue64c\ue657\ue64c\ue644\ue64f\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue657\ue64c\ue652\ue651\ue60f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue610\ue645\ue648\ue644\ue655\ue64c\ue651\ue64a\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue656\ue657\ue644\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue650\ue652\ue655\ue657\ue64c\ue65d\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603between cost and redemption value being recognized in the income statement over the \ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue656\ue603\ue652\ue651\ue603\ue644\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue645\ue644\ue656\ue64c\ue656\ue611",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-41-4": {
"value": "Impairment of Financial Assets The Group recognizes an allowance for expected credit losses (ECLs) for all debt instruments not held at FVTPL as well as for contract assets. ECLs are based on the \ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue647\ue658\ue648\ue603\ue64c\ue651\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue657\ue652\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue60f\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue644\ue657\ue603\ue644\ue651\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue655\ue64c\ue64a\ue64c\ue651\ue644\ue64f\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue611\ue603\ue637\ue64b\ue648\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue655\ue652\ue650\ue603the sale of collateral held or other credit enhancements that are integral to the contractualterms. \ue62f\ue652\ue656\ue656\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656\ue603\ue651\ue652\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue648\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue655\ue648\ue646\ue652\ue659\ue648\ue655\ue64c\ue651\ue64a\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603\ue648\ue651\ue657\ue64c\ue655\ue648\ue657\ue65c\ue603\ue652\ue655\ue603\ue644\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue652\ue649\ue611\ue603\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue603\ue64a\ue652\ue648\ue656\ue603\ue645\ue644\ue651\ue64e\ue655\ue658\ue653\ue657\ue60f\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue652\ue651\ue603\ue645\ue65c\ue603\ue644\ue603\ue647\ue648\ue645\ue657\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue652\ue655\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue658\ue651\ue656\ue658\ue646\ue646\ue648\ue656\ue656\ue649\ue658\ue64f\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue644\ue651\ue647\ue603\ue64c\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue646\ue655\ue648\ue657\ue648\ue603\ue646\ue644\ue656\ue648\ue656\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue656\ue657\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue656\ue658\ue645\ue64d\ue648\ue646\ue657\ue603\ue657\ue652\ue603\ue648\ue651\ue649\ue652\ue655\ue646\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue646\ue657\ue64c\ue659\ue64c\ue657\ue64c\ue648\ue656\ue611",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-40-3": {
"value": "Pensions \ue637\ue62a\ue636\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue648\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue610\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue603\ue653\ue64f\ue644\ue651\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue60f\ue603\ue638\ue62e\ue60f\ue603\ue638\ue636\ue624\ue603\ue60b\ue617\ue613\ue614\ue64e\ue60c\ue603\ue644\ue651\ue647\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue603where the Group covers the superannuation. Contributions are expensed to the incomestatement as they become payable. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-42-4": {
"value": "Leases As a Lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue656\ue611\ue603\ue624\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue646\ue648\ue650\ue648\ue651\ue657\ue603date, the Group recognizes a lease liability and corresponding right-of-use asset for all \ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue656\ue656\ue648\ue648\ue60f\ue603\ue648\ue65b\ue646\ue648\ue653\ue657\ue603\ue649\ue652\ue655\ue603\ue656\ue64b\ue652\ue655\ue657\ue610\ue657\ue648\ue655\ue650\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue60b\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648months or less) and low value assets, for which the Group recognizes the lease payments \ue644\ue656\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue65c\ue603\ue64c\ue651\ue646\ue658\ue655\ue611The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incremental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement are comprised of: \uea02 \ue629\ue64c\ue65b\ue648\ue647\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue64c\ue651\ue646\ue64f\ue658\ue647\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue610\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue646\ue648\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue60c\ue60f\ue603\ue64f\ue648\ue656\ue656\ue603\ue644\ue651\ue65c\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue656receivable; \uea02 Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; \uea02 Amount expected to be payable by TGS under residual value guarantees; \uea02 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option; \uea02 \ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue653\ue648\ue651\ue644\ue64f\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue60f\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue637\ue62a\ue636\ue603\ue648\ue65b\ue648\ue655\ue646\ue64c\ue656\ue64c\ue651\ue64aan option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue611\ue637\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue658\ue645\ue656\ue648\ue654\ue658\ue648\ue651\ue657\ue64f\ue65c\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60f\ue603\ue655\ue648\ue647\ue658\ue646\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue650\ue648\ue644\ue656\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue651\ue65c\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue650\ue652\ue647\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue652\ue655\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue651\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue644\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue644\ue651\ue603\ue64c\ue651\ue647\ue648\ue65bor rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. The cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability recognized, any lease payments made at or before the commencement date, less any incentives received, and any initial direct costs incurred by the Group. In addition, the \ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue64c\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue64c\ue651\ue646\ue658\ue655\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64c\ue651\ue603dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories.The Group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss \ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue611Some property leases contain extension options exercisable by the Group. The Group \ue656\ue648\ue648\ue64e\ue656\ue603\ue657\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue656\ue64c\ue652\ue651\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue651\ue648\ue65a\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603extension options held are exercisable only by the Group and not by the lessors. The Groupassesses at the lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue64c\ue657\ue656\ue603control.As a Lessor\ue629\ue652\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue646\ue657\ue656\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue648\ue656\ue656\ue652\ue655\ue60f\ue603\ue64c\ue657\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue64c\ue657\ue656\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue656\ue603\ue648\ue64c\ue657\ue64b\ue648\ue655\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue652\ue655\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue611\ue603\ue624\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue656\ue603substantially all the risks and rewards incidental to ownership of an underlying asset. A \ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue656\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64f\ue648\ue644\ue656\ue648\ue603\ue64c\ue649\ue603\ue64c\ue657\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue656\ue658\ue645\ue656\ue657\ue644\ue651\ue657\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue644\ue651\ue647\ue603rewards incidental to ownership of an underlying asset.The Group sub-leases some of its right-of-use assets. On transition to IFRS 16, the right-\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue647\ue648\ue610\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603asset and presented as a sub-lease asset and measured at fair value at that date. The \ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue655\ue648\ue649\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue64a\ue64b\ue657\ue610\ue652\ue649\ue610\ue658\ue656\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue655\ue644\ue657\ue64b\ue648\ue655\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue64f\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue65c\ue603\ue644\ue655\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603under IFRS 16.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-3": {
"value": "Cash and Cash Equivalents Cash and cash equivalents in the balance sheet comprise cash in bank accounts and onhand and short-term deposits with an original maturity of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-46-4": {
"value": "Cash and Cash Equivalents Cash and cash equivalents in the balance sheet comprise cash in bank accounts and onhand and short-term deposits with an original maturity of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-49-3": {
"value": "Treasury Shares TGS\u2019 equity instruments that are reacquired (treasury shares) are recognized at cost and \ue647\ue648\ue647\ue658\ue646\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue611\ue603\ue631\ue652\ue603\ue64a\ue644\ue64c\ue651\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue60f\ue603\ue656\ue644\ue64f\ue648\ue60f\ue603\ue64c\ue656\ue656\ue658\ue648\ue603\ue652\ue655\ue603\ue646\ue644\ue651\ue646\ue648\ue64f\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue652\ue65a\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue624\ue651\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64aamount and the consideration, if reissued, is recognized in the retained earnings. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-47-3": {
"value": "Dividends \ue624\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue659\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue66f\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644statements. A corresponding amount is recognized directly in equity. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-45-3": {
"value": "Cash Flow Statement \ue637\ue64b\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue646\ue652\ue650\ue653\ue64c\ue64f\ue648\ue647\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue647\ue64c\ue655\ue648\ue646\ue657\ue603\ue650\ue648\ue657\ue64b\ue652\ue647",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-2": {
"value": "Changes in Accounting Policy and Disclosures \ue631\ue652\ue603\ue656\ue657\ue644\ue651\ue647\ue644\ue655\ue647\ue656\ue60f\ue603\ue644\ue650\ue648\ue651\ue647\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue614\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue64b\ue644\ue647\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656not early adopted any standards, interpretations or amendments that have been issued bu\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65c\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603going forward.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "Changes in Accounting Policy and Disclosures \ue631\ue652\ue603\ue656\ue657\ue644\ue651\ue647\ue644\ue655\ue647\ue656\ue60f\ue603\ue644\ue650\ue648\ue651\ue647\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue614\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue64b\ue644\ue647\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue64b\ue644\ue656not early adopted any standards, interpretations or amendments that have been issued bu\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue603\ue62c\ue629\ue635\ue636\ue656\ue603\ue652\ue655\ue603\ue62c\ue629\ue635\ue62c\ue626\ue603\ue64c\ue651\ue657\ue648\ue655\ue653\ue655\ue648\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue65c\ue648\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65c\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue637\ue62a\ue636\ue66f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603going forward.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-50-2": {
"value": "2. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONSIn the process of applying TGS\u2019 accounting principles, management is required to \ue650\ue644\ue64e\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue60f\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue60f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue644\ue651\ue647\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue644\ue646\ue646\ue652\ue650\ue653\ue644\ue651\ue65c\ue64c\ue651\ue64a\ue603\ue651\ue652\ue657\ue648\ue656\ue611\ue603\ue624\ue646\ue657\ue658\ue644\ue64f\ue603\ue655\ue648\ue656\ue658\ue64f\ue657\ue656\ue603\ue650\ue644\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue611\ue603Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of which will form the basis for making judgments on carrying values of assets and liabilities that are not readily apparent from other sources. Such judgments are reviewed on an ongoing basis and any revisions to estimates are recognized prospectively. The key sources of judgment and estimation of uncertainties at the balance sheet date \ue657\ue64b\ue644\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue646\ue644\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue658\ue656\ue656\ue648\ue647\ue603\ue645\ue648\ue64f\ue652\ue65a\ue611\ue603Impairment Evaluation of Multi-Client Data Library TGS performed impairment reviews and determined the value-in-use of the multi-client library during 2022. The Group estimated value-in-use based on discounted estimated future sales forecasts. The underlying factors that drive the estimated sales forecast \ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue657\ue64b\ue644\ue657\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue645\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64ahydrocarbons in the area, whether licenses will be awarded in the future, expected farm-insto licenses, relinquishments, etc. Local corporate tax rates and sales costs are applied. \ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603Further, the Weighted Average Cost of Capital (WACC) is used to discount such sales \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64e\ue648\ue65c\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue659\ue652\ue64f\ue659\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646risk premiums which impact the value of WACC used for particular library projects.\ue63a\ue64b\ue648\ue655\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue657\ue655\ue64c\ue64a\ue64a\ue648\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603impairments are recognized in the period they occur. For details about the book value, amortization and impairment of the multi-client library, see Notes 9 and 10. Impairment Evaluation of Goodwill TGS tests the value of its goodwill on an annual basis or when there are indicators that the carrying amount may not be recoverable. This requires an estimation of the value-in-use or fair value less cost of disposal of the Group of CGUs, the greatest of which being the recoverable amount. \ue628\ue656\ue657\ue64c\ue650\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue644\ue657\ue603\ue626\ue62a\ue638\ue603\ue644\ue656\ue603\ue65a\ue648\ue64f\ue64f\ue603\ue644\ue656\ue603an appropriate discount factor to apply. To do so, management consider variables such as estimated future revenues, margins and estimated long-term growth as the key drivers \ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue629\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue603\ue652\ue651\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue646\ue64c\ue653\ue644\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue648\ue646\ue64b\ue651\ue652\ue64f\ue652\ue64a\ue64c\ue646\ue644\ue64f\ue603developments. For details about goodwill and impairment, see Note 10. Deferred Tax Assets, Liabilities and Uncertain Tax Positions TGS operates in a range of tax jurisdictions with complex considerations and legislation concerning both indirect and direct taxation, including that of Brazil and Argentina. Becauseof this, there is a degree of uncertainty related to reported tax liabilities and exposures. Tax assets and liabilities (both direct and indirect) are reported and assessed based on all known and available information and represent TGS\u2019 best estimate. The jurisdictions in which TGS operates are further subject to changing tax regulations which may impact various assessments. An example of this includes the determination of the recoverability of credits. In addition, tax authorities may challenge prior period tax and tax credit lodgements made by the Group. These could result in changes to previously reported and calculated tax positions, which may impact TGS\u2019 results in each period.For details about uncertain tax positions and tax contingencies, see Note 26.\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603the losses can be utilized. Management\u2019s judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing, any expiration of \ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue603planning strategies. For details about deferred tax assets, see Note 29. Contingent Liabilities \ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64b\ue644\ue656\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue637\ue62a\ue636\ue603\ue657\ue652\ue603\ue650\ue644\ue64e\ue648\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue60f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue658\ue655\ue648\ue603\ue652\ue649\ue603contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount in future periods. For a description of contingent liabilities, see Note 26.Obsolete StockThe assessment of obsolete and slow-moving inventory in order to determine inventory write-downs is subject to Management\u2019s judgment. The selling price in the market must be\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue655\ue64c\ue656\ue64e\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue656\ue648\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue650\ue644\ue65c\ue603\ue657\ue658\ue655\ue651\ue603\ue652\ue658\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603the amount estimated by management. For a description of inventory, refer Note 11.Measurement of Fair ValuesA number of TGS\u2019 accounting policies and disclosures require the measurement of fair \ue659\ue644\ue64f\ue658\ue648\ue656\ue60f\ue603\ue649\ue652\ue655\ue603\ue645\ue652\ue657\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue651\ue610\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue630\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue652\ue659\ue648\ue655\ue656\ue64c\ue64a\ue64b\ue652\ue651\ue603\ue644\ue64f\ue64f\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue656\ue603\ue655\ue648\ue64a\ue658\ue64f\ue644\ue655\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue603\ue652\ue649\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue658\ue651\ue652\ue645\ue656\ue648\ue655\ue659\ue644\ue645\ue64f\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue611\ue603\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue60f\ue603\ue637\ue62a\ue636\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue648\ue651\ue64a\ue644\ue64a\ue648\ue603\ue657\ue64b\ue648\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue652\ue649\ue603independent specialists to support key fair value inputs. When measuring the fair value of an asset or liability, the Group uses observable market \ue647\ue644\ue657\ue644\ue603\ue65a\ue64b\ue648\ue651\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue611\ue603\ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue656\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue64f\ue648\ue659\ue648\ue64f\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: \ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly.Level 3:\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655\ue603value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in therespective notes: \uea02 Share-based payments \u2013 Note 13 \uea02 Financial instruments \u2013 Note 18 \uea02 Acquisition of subsidiary \u2013 Note 3 and Note 25",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-50-3": {
"value": "2. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONSIn the process of applying TGS\u2019 accounting principles, management is required to \ue650\ue644\ue64e\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue60f\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue60f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue644\ue651\ue647\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue644\ue646\ue646\ue652\ue650\ue653\ue644\ue651\ue65c\ue64c\ue651\ue64a\ue603\ue651\ue652\ue657\ue648\ue656\ue611\ue603\ue624\ue646\ue657\ue658\ue644\ue64f\ue603\ue655\ue648\ue656\ue658\ue64f\ue657\ue656\ue603\ue650\ue644\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue611\ue603Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of which will form the basis for making judgments on carrying values of assets and liabilities that are not readily apparent from other sources. Such judgments are reviewed on an ongoing basis and any revisions to estimates are recognized prospectively. The key sources of judgment and estimation of uncertainties at the balance sheet date \ue657\ue64b\ue644\ue657\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue646\ue644\ue658\ue656\ue64c\ue651\ue64a\ue603\ue644\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue658\ue656\ue656\ue648\ue647\ue603\ue645\ue648\ue64f\ue652\ue65a\ue611\ue603Impairment Evaluation of Multi-Client Data Library TGS performed impairment reviews and determined the value-in-use of the multi-client library during 2022. The Group estimated value-in-use based on discounted estimated future sales forecasts. The underlying factors that drive the estimated sales forecast \ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue657\ue64b\ue644\ue657\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue645\ue648\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64ahydrocarbons in the area, whether licenses will be awarded in the future, expected farm-insto licenses, relinquishments, etc. Local corporate tax rates and sales costs are applied. \ue626\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue646\ue652\ue658\ue64f\ue647\ue603\ue650\ue644\ue657\ue648\ue655\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603Further, the Weighted Average Cost of Capital (WACC) is used to discount such sales \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue64e\ue648\ue65c\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue659\ue652\ue64f\ue659\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646risk premiums which impact the value of WACC used for particular library projects.\ue63a\ue64b\ue648\ue655\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603\ue657\ue655\ue64c\ue64a\ue64a\ue648\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603impairments are recognized in the period they occur. For details about the book value, amortization and impairment of the multi-client library, see Notes 9 and 10. Impairment Evaluation of Goodwill TGS tests the value of its goodwill on an annual basis or when there are indicators that the carrying amount may not be recoverable. This requires an estimation of the value-in-use or fair value less cost of disposal of the Group of CGUs, the greatest of which being the recoverable amount. \ue628\ue656\ue657\ue64c\ue650\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue644\ue657\ue603\ue626\ue62a\ue638\ue603\ue644\ue656\ue603\ue65a\ue648\ue64f\ue64f\ue603\ue644\ue656\ue603an appropriate discount factor to apply. To do so, management consider variables such as estimated future revenues, margins and estimated long-term growth as the key drivers \ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue611\ue603\ue629\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue647\ue648\ue653\ue648\ue651\ue647\ue603\ue652\ue651\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue603\ue647\ue648\ue659\ue648\ue64f\ue652\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue646\ue64c\ue653\ue644\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue648\ue646\ue64b\ue651\ue652\ue64f\ue652\ue64a\ue64c\ue646\ue644\ue64f\ue603developments. For details about goodwill and impairment, see Note 10. Deferred Tax Assets, Liabilities and Uncertain Tax Positions TGS operates in a range of tax jurisdictions with complex considerations and legislation concerning both indirect and direct taxation, including that of Brazil and Argentina. Becauseof this, there is a degree of uncertainty related to reported tax liabilities and exposures. Tax assets and liabilities (both direct and indirect) are reported and assessed based on all known and available information and represent TGS\u2019 best estimate. The jurisdictions in which TGS operates are further subject to changing tax regulations which may impact various assessments. An example of this includes the determination of the recoverability of credits. In addition, tax authorities may challenge prior period tax and tax credit lodgements made by the Group. These could result in changes to previously reported and calculated tax positions, which may impact TGS\u2019 results in each period.For details about uncertain tax positions and tax contingencies, see Note 26.\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603the losses can be utilized. Management\u2019s judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing, any expiration of \ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue657\ue652\ue64a\ue648\ue657\ue64b\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue657\ue644\ue65b\ue603planning strategies. For details about deferred tax assets, see Note 29. Contingent Liabilities \ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue653\ue644\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64b\ue644\ue656\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue637\ue62a\ue636\ue603\ue657\ue652\ue603\ue650\ue644\ue64e\ue648\ue603\ue64d\ue658\ue647\ue64a\ue650\ue648\ue651\ue657\ue60f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue644\ue651\ue647\ue603\ue644\ue656\ue656\ue658\ue650\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue658\ue655\ue648\ue603\ue652\ue649\ue603contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount in future periods. For a description of contingent liabilities, see Note 26.Obsolete StockThe assessment of obsolete and slow-moving inventory in order to determine inventory write-downs is subject to Management\u2019s judgment. The selling price in the market must be\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue655\ue64c\ue656\ue64e\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue657\ue658\ue644\ue64f\ue603\ue656\ue648\ue64f\ue64f\ue64c\ue651\ue64a\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue650\ue644\ue65c\ue603\ue657\ue658\ue655\ue651\ue603\ue652\ue658\ue657\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603the amount estimated by management. For a description of inventory, refer Note 11.Measurement of Fair ValuesA number of TGS\u2019 accounting policies and disclosures require the measurement of fair \ue659\ue644\ue64f\ue658\ue648\ue656\ue60f\ue603\ue649\ue652\ue655\ue603\ue645\ue652\ue657\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue651\ue610\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue630\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue64b\ue644\ue656\ue603\ue652\ue659\ue648\ue655\ue656\ue64c\ue64a\ue64b\ue652\ue651\ue603\ue644\ue64f\ue64f\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue656\ue603\ue655\ue648\ue64a\ue658\ue64f\ue644\ue655\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue655\ue648\ue659\ue64c\ue648\ue65a\ue603\ue652\ue649\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue658\ue651\ue652\ue645\ue656\ue648\ue655\ue659\ue644\ue645\ue64f\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue611\ue603\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue60f\ue603\ue637\ue62a\ue636\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue648\ue651\ue64a\ue644\ue64a\ue648\ue603\ue657\ue64b\ue648\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue652\ue649\ue603independent specialists to support key fair value inputs. When measuring the fair value of an asset or liability, the Group uses observable market \ue647\ue644\ue657\ue644\ue603\ue65a\ue64b\ue648\ue651\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue611\ue603\ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue657\ue648\ue64a\ue652\ue655\ue64c\ue656\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue64f\ue648\ue659\ue648\ue64f\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: \ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly.Level 3:\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655\ue603value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in therespective notes: \uea02 Share-based payments \u2013 Note 13 \uea02 Financial instruments \u2013 Note 18 \uea02 Acquisition of subsidiary \u2013 Note 3 and Note 25",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-55-2": {
"value": "3. BUSINESS COMBINATIONS AND ASSET ACQUISITIONSBusiness CombinationsOn 29 June 2022, TGS announced its intent to launch a recommended voluntary \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue644\ue603\ue646\ue652\ue650\ue645\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue650\ue650\ue652\ue651\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue652\ue658\ue657\ue656\ue657\ue644\ue651\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue670\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue671\ue60c\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue65a\ue644\ue656\ue603\ue649\ue652\ue655\ue650\ue644\ue64f\ue64f\ue65c\ue603\ue64f\ue644\ue658\ue651\ue646\ue64b\ue648\ue647\ue603\ue652\ue651\ue603\ue615\ue617\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue638\ue653\ue652\ue651\ue603\ue648\ue65b\ue653\ue64c\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue651\ue603\ue615\ue61b\ue603\ue636\ue648\ue653\ue657\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue61a\ue618\ue608\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64b\ue644\ue647\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue650\ue648\ue651\ue657\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue637\ue62a\ue636\ue603\ue64f\ue644\ue658\ue651\ue646\ue64b\ue648\ue647\ue603\ue644\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue7ac\ue648\ue655\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue652\ue651\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue652\ue651\ue603\ue614\ue613\ue603\ue631\ue652\ue659\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue64f\ue644\ue653\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue615\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue615\ue613\ue615\ue615\ue60f\ue603\ue644\ue651\ue652\ue657\ue64b\ue648\ue655\ue603\ue615\ue615\ue608\ue603\ue652\ue649\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue60f\ue603\ue657\ue644\ue64e\ue64c\ue651\ue64a\ue603\ue637\ue62a\ue636\ue66f\ue603\ue652\ue65a\ue651\ue648\ue655\ue656\ue64b\ue64c\ue653\ue603\ue658\ue653\ue603\ue657\ue652\ue603\ue61c\ue61a\ue608\ue611Magseis is the leading global provider of ocean bottom seismic (OBS) technology and \ue647\ue644\ue657\ue644\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue64b\ue644\ue656\ue603\ue644\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue649\ue658\ue64f\ue64f\ue610\ue656\ue646\ue644\ue64f\ue648\ue603node operations, as well as lease and sale models for its node inventory. The Marine Autonomous Seismic System \u201cMASS\u201d nodes and the range of Z-nodes, combined with handling systems and source technology, enables market-leading deployment speed and \ue64b\ue64c\ue64a\ue64b\ue64f\ue65c\ue603\ue646\ue652\ue656\ue657\ue610\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue64b\ue64c\ue64a\ue64b\ue603\ue654\ue658\ue644\ue64f\ue64c\ue657\ue65c\ue611In accordance with IFRS 3, it is a choice if non-controlling interest should be measured at fair value or share of net assets. In this transaction, non-controlling interest has been valued to share of net assets.\ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603 of acquisition were:Fair value recognized on 1(All amounts in USD millions)acquisitionAssets Other intangible assets 32.7Multi-client library 4.2Property, plant and equipment 120.9Right-of-Use asset26.2Accounts receivable 42.6Cash 31.9 Other current assets 41.2299.7LiabilitiesLease liabilities 26.2Trade payables 24.4Short-term interest-bearing debt 44.5Other current liabilities 62.3 Current tax payables 4.0 Deferred tax liability 3.4 164.8 \ue637\ue652\ue657\ue644\ue64f\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue651\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue657\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648 134.9Goodwill arising on acquisition69.2Minority share to be excluded 33.2Purchase consideration transferred 170.81) The fair value recognized on acquisition for the Magseis PPA has been adjusted from Q4 2022 earnings release. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64a\ue652\ue652\ue647\ue65a\ue64c\ue64f\ue64f\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue656\ue656\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648assets, liabilities and obligations are recognized. The goodwill arising from the acquisition consists mainly of synergies from combining the operations of TGS and Magseis, assembled workforce and deferred tax of USD 3.4 million.In the period from 11 October 2022 to 31 December 2022, the acquired Magseis \ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue651\ue648\ue657\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue617\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue638\ue636\ue627\ue603\ue614\ue611\ue619\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue649\ue652\ue655\ue603TGS. If the acquisition had been completed as of 1 January 2022, management estimates that consolidated net revenue for the 12 months ended 31 December 2022 would have \ue645\ue648\ue648\ue651\ue603\ue638\ue636\ue627\ue603\ue61c\ue61a\ue613\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue60b\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue60c\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue650\ue648\ue603period would have been USD 99 million. These amounts have been determined by applyingTGS\u2019 principles and assume that the fair value arising on the date of acquisition would havebeen the same if the acquisition had occurred on 1 January 2022.(All amounts in USD millions)Purchase priceShare consideration 125.3Cash paid 45.6\ue631\ue648\ue657\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651 170.8\ue624\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651Net cash acquired 31.9Cash paid -45.6\ue631\ue648\ue657\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue652\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651 -13.7TGS incurred acquisition-related costs of USD 3.0 million, consisting of legal fees and due diligence costs. USD 1.6 million have been included in operating expenses and USD 1.4 million have been recorded in equity.On 1 July 2022, TGS announced the acquisition of Prediktor AS (\u201cPrediktor\u201d), a leading provider of asset management and real-time data management solutions to energy asset owners, with a particular focus on renewable energy. Prediktor is another important building block for realizing TGS\u2019 vision of creating an energy industry gateway providing integrated solutions for data and actionable insights to facilitate decision making, project development and asset performance management across energy project life cycles and markets.\ue624\ue656\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue65a\ue644\ue656\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue614\ue603\ue62d\ue658\ue64f\ue65c\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue633\ue655\ue648\ue647\ue64c\ue64e\ue657\ue652\ue655\ue66f\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue614\ue603\ue62d\ue658\ue64f\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue657\ue652\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64a\ue652\ue652\ue647\ue65a\ue64c\ue64f\ue64f\ue60f\ue603\ue638\ue636\ue627\ue603\ue614\ue614\ue611\ue618\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60f\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue646\ue648\ue656\ue656\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue647\ue648\ue651\ue657\ue64c\ue7ae\ue644\ue645\ue64f\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603obligations are recognized. Goodwill can be explained by the value associated with the skills and know-how of Prediktor\u2019s employees, new customers and potential extensions of existing relationships. The other major fair value adjustments relate to the value of the technology and customer relations.Asset AcquisitionsOn 1 July 2022, TGS announced that it had been named the successful bidder in the \ue644\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue652\ue649\ue603ION Geophysical Corporations (\u201cION\u201d). These assets were acquired in connection to the Chapter 11 bankruptcy pending in the United States Bankruptcy Court for the Southern District of Texas.The transaction closed on 31 August 2022. The acquisition of the ION assets adds to TGS\u2019\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue652\ue7ac\ue648\ue655\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue649\ue655\ue652\ue651\ue657\ue64c\ue648\ue655\ue603\ue644\ue655\ue648\ue644\ue656\ue60f\ue603\ue653\ue644\ue655\ue657\ue64c\ue646\ue658\ue64f\ue644\ue655\ue64f\ue65c\ue603\ue64c\ue651\ue603\ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue60f\ue603\ue644\ue651\ue647\ue603\ue649\ue658\ue655\ue657\ue64b\ue648\ue655\ue603enhances the company\u2019s position as a leading data processing house. The acquisition alsoincluded ION\u2019s assets associated with the Gemini low-frequency source.\ue624\ue656\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue603\ue65a\ue644\ue656\ue603\ue648\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue616\ue614\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue657\ue64b\ue648\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue616\ue614\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue615\ue603\ue657\ue652\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603of TGS. The purchase price is mainly allocated to the multi-client library (USD 16.1 million) and receivables (USD 9.9 million). Most of the value of the multi-client library was reduced with accelerated amortization, triggered by late sales, recorded in September 2022.The accounting for all of the above transactions will be revised to the extent new information is obtained within one year of the date of acquisitions relating to facts or circumstances that existed at the date of acquisition and that require adjustments to the above amounts or relating to additional provisions that existed at the date of acquisition.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-2": {
"value": "4. REVENUE FROM CONTRACTS WITH CUSTOMERSThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type - 2022 RevenueEarly Sales 257,272 Late Sales 374,132 Proprietary 85,230 Total 716,633 1Revenue type \u2013 2021RevenueEarly Sales 353,777 Late Sales 140,384 Proprietary 24,528 Total 518,689 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue645\ue65c\ue603\ue657\ue65c\ue653\ue648\ue603\ue655\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue63a\ue648\ue64f\ue64f\ue603\ue627\ue644\ue657\ue644\ue603\ue656\ue658\ue645\ue656\ue646\ue655\ue64c\ue653\ue657\ue64c\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue62f\ue644\ue657\ue648\ue603\ue636\ue644\ue64f\ue648\ue656\ue60f\ue603\ue644\ue656\ue603\ue652\ue653\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647Early Sales.Payment Terms\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue659\ue644\ue655\ue65c\ue603\ue649\ue652\ue655\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue616\ue613\ue610\ue647\ue644\ue65c\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue611\ue603\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603data and proprietary sales are mainly 30 days.Other TermsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet. \ue635\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue652\ue655\ue603\ue653\ue644\ue655\ue657\ue64f\ue65c\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue61d\ue633\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue657\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647 2022 2021Expected to be realized within 12 months 408,664 268,301Expected to be realized after 12 months 158,011 55,962Total 566,675 324,262The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities 31.12.2022 31.12.2021Accounts Receivables 142,781 113,513Accrued unbilled revenue (Contract asset) 97,538 32,551Accounts payable and debt to partners (72,862) (71,669Deferred revenue (Contract liabilities) (126,462) (238,169)1Contract liabilities2022 2021At 1 January (238,169) (441,341)Deferred during the year (136,929) (93,510Recognized as revenue during the year 194,908 296,682\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue657\ue652\ue603\ue651\ue648\ue657 53,728At 31 December (126,462) (238,169Whereof current (106,672) (238,169)Whereof non-Current (19,790) \u20131) Contract liabilities are presented gross in 2021.The Group applies the practical expedient for short-term advances received from \ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue611\ue603\ue637\ue64b\ue644\ue657\ue603\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603goods or service and the payment is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain \ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603therefore not capitalized.20. JOINT OPERATIONSAs part of its multi-client business, TGS invests in some of the multi-client projects as joint operations. Projects considered as joint operations are typically seismic projects organizedbetween two parties where a vessel-owning company provides the vessel used to acquire the data, while TGS provides the data processing services. Both parties have rights to the assets and liabilities relating to these arrangements and share the costs of the project.TGS has not established any material legal entities together with other companies with thepurpose of acquiring a seismic project. The table below provides TGS\u2019 share of revenues, amortization, impairment and net book value of the multi-client library at year-end for projects considered as joint operations. 2022 2021Revenue joint operations (projects invoiced by TGS) 179,111 251,466Revenue allocated to partners (projects invoiced by TGS) (66,712) (87,171Net revenue (projects invoiced by TGS) 112,398 164,295Revenue allocated to TGS from partners 84,611 32,649(projects invoiced by partner)Net revenue joint operations 197,010 196,944Straight-line amortization 59,312 99,123Accelerated amortization/Impairment 42,152 121,971Net book value of multi-client library (joint operations) 220,223 341,750at 31 December (recognized by TGS)27. GROSS AND NET REVENUESTGS enters into multi-client contracts with other companies whereby revenue is shared proportionally and presented net (see Note 20). In some cases, TGS enters into multi-clientcontracts where a portion of revenue is shared with governments and/or selling agents in certain countries. The table below provides the breakdown for 2022 and 2021. 2022 2021Gross revenues from sales 825,911 609,425 Revenue sharing (109,277) (90,736)Revenues 716,633 518,689 2022 2021Revenues allocated to joint operation partners (66,712) (87,171)Revenue allocated to other partners (42,565) (3,565)Total (109,277) (90,736)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
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"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-3": {
"value": "4. REVENUE FROM CONTRACTS WITH CUSTOMERSThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type - 2022 RevenueEarly Sales 257,272 Late Sales 374,132 Proprietary 85,230 Total 716,633 1Revenue type \u2013 2021RevenueEarly Sales 353,777 Late Sales 140,384 Proprietary 24,528 Total 518,689 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue645\ue65c\ue603\ue657\ue65c\ue653\ue648\ue603\ue655\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue63a\ue648\ue64f\ue64f\ue603\ue627\ue644\ue657\ue644\ue603\ue656\ue658\ue645\ue656\ue646\ue655\ue64c\ue653\ue657\ue64c\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue62f\ue644\ue657\ue648\ue603\ue636\ue644\ue64f\ue648\ue656\ue60f\ue603\ue644\ue656\ue603\ue652\ue653\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647Early Sales.Payment Terms\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue659\ue644\ue655\ue65c\ue603\ue649\ue652\ue655\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue616\ue613\ue610\ue647\ue644\ue65c\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue611\ue603\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603data and proprietary sales are mainly 30 days.Other TermsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet. \ue635\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue652\ue655\ue603\ue653\ue644\ue655\ue657\ue64f\ue65c\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue61d\ue633\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue657\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647 2022 2021Expected to be realized within 12 months 408,664 268,301Expected to be realized after 12 months 158,011 55,962Total 566,675 324,262The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities 31.12.2022 31.12.2021Accounts Receivables 142,781 113,513Accrued unbilled revenue (Contract asset) 97,538 32,551Accounts payable and debt to partners (72,862) (71,669Deferred revenue (Contract liabilities) (126,462) (238,169)1Contract liabilities2022 2021At 1 January (238,169) (441,341)Deferred during the year (136,929) (93,510Recognized as revenue during the year 194,908 296,682\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue657\ue652\ue603\ue651\ue648\ue657 53,728At 31 December (126,462) (238,169Whereof current (106,672) (238,169)Whereof non-Current (19,790) \u20131) Contract liabilities are presented gross in 2021.The Group applies the practical expedient for short-term advances received from \ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue611\ue603\ue637\ue64b\ue644\ue657\ue603\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603goods or service and the payment is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain \ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603therefore not capitalized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-4": {
"value": "4. REVENUE FROM CONTRACTS WITH CUSTOMERSThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type - 2022 RevenueEarly Sales 257,272 Late Sales 374,132 Proprietary 85,230 Total 716,633 1Revenue type \u2013 2021RevenueEarly Sales 353,777 Late Sales 140,384 Proprietary 24,528 Total 518,689 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue645\ue65c\ue603\ue657\ue65c\ue653\ue648\ue603\ue655\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue656\ue603\ue63a\ue648\ue64f\ue64f\ue603\ue627\ue644\ue657\ue644\ue603\ue656\ue658\ue645\ue656\ue646\ue655\ue64c\ue653\ue657\ue64c\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue62f\ue644\ue657\ue648\ue603\ue636\ue644\ue64f\ue648\ue656\ue60f\ue603\ue644\ue656\ue603\ue652\ue653\ue653\ue652\ue656\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue648\ue659\ue64c\ue652\ue658\ue656\ue64f\ue65c\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647Early Sales.Payment Terms\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue644\ue64f\ue648\ue603\ue652\ue649\ue603\ue658\ue651\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue659\ue644\ue655\ue65c\ue603\ue649\ue652\ue655\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue603\ue644\ue651\ue647\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue656\ue603\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue616\ue613\ue610\ue647\ue644\ue65c\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue611\ue603\ue633\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue649\ue652\ue655\ue603\ue7ae\ue651\ue64c\ue656\ue64b\ue648\ue647\ue603data and proprietary sales are mainly 30 days.Other TermsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet. \ue635\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue652\ue655\ue603\ue653\ue644\ue655\ue657\ue64f\ue65c\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue655\ue648\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue61d\ue633\ue648\ue655\ue649\ue652\ue655\ue650\ue644\ue651\ue646\ue648\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue658\ue651\ue656\ue644\ue657\ue64c\ue656\ue7ae\ue648\ue647\ue603\ue644\ue657\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647 2022 2021Expected to be realized within 12 months 408,664 268,301Expected to be realized after 12 months 158,011 55,962Total 566,675 324,262The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities 31.12.2022 31.12.2021Accounts Receivables 142,781 113,513Accrued unbilled revenue (Contract asset) 97,538 32,551Accounts payable and debt to partners (72,862) (71,669Deferred revenue (Contract liabilities) (126,462) (238,169)1Contract liabilities2022 2021At 1 January (238,169) (441,341)Deferred during the year (136,929) (93,510Recognized as revenue during the year 194,908 296,682\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue655\ue652\ue650\ue603\ue64a\ue655\ue652\ue656\ue656\ue603\ue657\ue652\ue603\ue651\ue648\ue657 53,728At 31 December (126,462) (238,169Whereof current (106,672) (238,169)Whereof non-Current (19,790) \u20131) Contract liabilities are presented gross in 2021.The Group applies the practical expedient for short-term advances received from \ue646\ue658\ue656\ue657\ue652\ue650\ue648\ue655\ue656\ue611\ue603\ue637\ue64b\ue644\ue657\ue603\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue655\ue644\ue651\ue656\ue649\ue648\ue655\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue655\ue652\ue650\ue64c\ue656\ue648\ue647\ue603goods or service and the payment is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain \ue644\ue651\ue647\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue657\ue652\ue603\ue649\ue658\ue64f\ue7ae\ue64f\ue64f\ue603\ue646\ue652\ue651\ue657\ue655\ue644\ue646\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603therefore not capitalized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-62-2": {
"value": "5. COST OF GOODS SOLD\ue637\ue64b\ue648\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue64c\ue651\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue64a\ue652\ue652\ue647\ue656\ue603\ue656\ue652\ue64f\ue647\ue603\ue64c\ue656\ue603\ue647\ue655\ue64c\ue659\ue648\ue651\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue64c\ue651\ue603Q4 2022.Cost of good sold 2022 2021Charter hire and other vessel costs 30,370 11,625Service and consumables 5,895 \u2013Other cost of sales 1,262 \u2013Total cost of goods sold 37,527 11,625",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-2": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-3": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,2579. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-4": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,2579. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-5": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,2579. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-6": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,2579. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.\ue614\ue613\ue611\ue603\ue603\ue62c\ue630\ue633\ue624\ue62c\ue635\ue630\ue628\ue631\ue637\ue603\ue628\ue639\ue624\ue62f\ue638\ue624\ue637\ue62c\ue632\ue631\ue603\ue632\ue629\ue603\ue630\ue638\ue62f\ue637\ue62c\ue7eb\ue626\ue62f\ue62c\ue628\ue631\ue637\ue603\ue62f\ue62c\ue625\ue635\ue624\ue635\ue63c\ue60f\ue603 GOODWILL AND OTHER INTANGIBLE ASSETSMulti-Client LibraryTGS performs impairment reviews and determines the value-in-use of the multi-client \ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue648\ue644\ue646\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue637\ue64b\ue648\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603discounted estimated future sales forecasts. For the multi-client library, the value-in-use \ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656prepared by management. The underlying estimates that form the basis for the sales forecast depend on a number of\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue653\ue652\ue657\ue648\ue651\ue657\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603regarding hydrocarbons in the area, oil price, whether licenses will be awarded in the future,expected farm-ins to licenses, relinquishments, etc. The above-mentioned variables are subject to underlying uncertainties.TGS is operating in a global industry. TGS\u2019 customers are operating on a global scale, and \ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue603\ue64c\ue656\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue650\ue644\ue651\ue65c\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue644\ue656\ue653\ue648\ue646\ue657\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603the various cash generating units (CGUs) across the world, as each survey is considered a CGU. Based on this, TGS applies a country risk premium to determine the post-tax weighted average cost of capital (WACC) of all CGUs. The WACC varies between 9.3% \ue657\ue652\ue603\ue615\ue616\ue611\ue618\ue608\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue603\ue644\ue647\ue647\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue658\ue651\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue64c\ue656\ue603\ue61c\ue611\ue616\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue626\ue62a\ue638\ue603\ue651\ue648\ue657\ue603\ue645\ue652\ue652\ue64e\ue603value is 11.9% post tax and 15.9% pre-tax. At year-end 2021, TGS used a WACC between 8.2% to 15.2% for all the CGUs throughout the Group, with a WACC unadjusted country \ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue61b\ue611\ue615\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue613\ue615\ue614\ue603\ue657\ue652\ue603\ue615\ue613\ue615\ue615\ue603\ue64c\ue656\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue659\ue644\ue655\ue64c\ue644\ue651\ue646\ue648\ue656\ue603\ue64c\ue651\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue655\ue64c\ue656\ue64e\ue610\ue649\ue655\ue648\ue648\ue603\ue655\ue644\ue657\ue648\ue611The table below shows the impairment charges recognized for the multi-client library in the year, including accelerated amortization as IFRS requires prefunding revenues to be recognized upon delivery while no amortization charges are recognized at this point.Impairment of 2022 Multi-Client Library 2022 2021Value-in-Use WACCEastern Hemisphere 34,677 57,427 252,412 12.42%Western Hemisphere 186,339 227,156 527,416 11.63%Total 221,016 284,584 779,829 11.91%2) Country risk source, Damodaran\u2019s annual January 2023 updateOf total impairment charges for 2022, USD 201.7 million is accelerated amortization (USD 213.2 million in 2021).The impairment review is sensitive to multiple inputs, such as expected sales forecasts \ue644\ue651\ue647\ue603\ue63a\ue624\ue626\ue626\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. A change in WACC will also impact the impairment review, while other \ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue651\ue652\ue657\ue603\ue657\ue652\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue644\ue603\ue656\ue648\ue651\ue656\ue64c\ue657\ue64c\ue659\ue64c\ue657\ue65c\ue603analysis as to these inputs: \uea02 10% reduction of sales forecast would lead to increased impairment of USD 10.8 million \uea02 20% reduction of sales forecast would lead to increased impairment of USD 34.8 million \uea02 2.5% increase in WACC would lead to increased impairment of USD 4.2 million \uea02 5% increase in WACC would lead to increased impairment of USD 9.8 millionManagement does not see any other reasonable changes in the key assumptions that could cause additional impairments as of 31 December 2022.GoodwillIn accordance with IFRS, TGS tests goodwill for impairment annually at year-end, or more frequently if there are indications that goodwill might be impaired. A group of CGUs should be impaired if the carrying amount is higher than the recoverable amount. The recoverable amount is the higher amount of the fair value and the value-in-use of a CGU. The carrying amount is the carrying amount of all PPE, intangibles, multi-client library, net working capitaand goodwill allocated to the CGUs. Goodwill acquired through business combinations has been allocated to individual cash generating units (CGU), presented in the table below as an aggregation of CGUs grouped by TGS management reporting structure:.Digital \ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603 Western Eastern Energy Data 11of GoodwillHemisphereHemisphereSolutionsAcquisition TotalNet book value as 169,817 95,117 39,030 \u2013 303,964 of 1 January 2022Addition through business \u2013 \u2013 11,469 69,216 80,6852combinationImpairment \u2013 \u2013 \u2013 \u2013 \u2013Net book value as of 31 December 169,817 95,117 50,499 69,216 384,649 2022WACC post-tax 10.76% 10.55% 8.78% 9.26%1) Goodwill for Imaging has been allocated to Western Hemisphere and Eastern Hemisphere based on proportion of revenues.2) Acquisition of Prediktor and MagseisBased on the impairment testing performed, no impairments have been recognized during 2022 (2021: USD 0 million).\ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue645\ue652\ue657\ue64b\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610client library and expected future investments are discounted to their present value using a\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603rates in the relevant tax jurisdictions and applying an average of the relevant country \ue655\ue64c\ue656\ue64e\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649\ue603\ue626\ue62a\ue638\ue656\ue603\ue644\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue611\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue656\ue603\ue64c\ue657\ue656\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue603Currently a long-term growth rate of 0% is applied. The impairment calculations are most sensitive to the changes in the forecasted sales, which depend on both the expected investments and expected returns of investments. \ue637\ue64b\ue648\ue656\ue648\ue603\ue649\ue644\ue646\ue657\ue652\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64c\ue651\ue7b0\ue658\ue648\ue651\ue646\ue648\ue647\ue603\ue645\ue65c\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue650\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. In addition, the impairment calculations are sensitive to changes in WACC, as well as expected cost levels and expected development of working capital. The following provides a sensitivity analysis as to these inputs: \uea02 20% reduction of expected return of investments would not lead to impairment \uea02 30% reduction of expected return of investments would lead to an impairment of USD 21.7 million \uea02 5% reduction in sales in DES and Data Acquisition would lead to an impairment of 4.5 million \uea02 10% reduction in sales in DES and Data Acquisition would lead to an impairment of USD79.7 million \uea02 2.5% increase in WACC would not lead to impairment \uea02 5% increase in WACC would lead to an impairment of USD 44 million Management does not see any other reasonable changes in the key assumptions that would cause the value-in-use to be lower than carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-7": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611",
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"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-8": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-9": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-10": {
"value": "6. SEGMENT INFORMATIONTGS has previously prepared its internal management reporting based on the principles applied prior to the implementation of IFRS 15, Revenue from Customer Contracts. This method recognized Early Sales revenue on a percentage of completion basis, and related amortization of multi-client library based upon the ratio of aggregated capitalized survey costs to forecasted sales. From January 1, 2022, the Group has changed this, and now applies IFRS 15 as the measurement basis for its monthly management reporting. TGS reports monthly management information to the executive management based on \ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue611\ue603\ue63a\ue64b\ue648\ue655\ue648\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue60f\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue644\ue655\ue648\ue603aggregated into reportable segments that form the basis of the monthly management \ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue611\ue603\ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue655\ue648\ue644\ue656\ue656\ue648\ue656\ue656\ue648\ue647\ue603\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue656\ue603\ue7ae\ue659\ue648\ue603overall business units: Western Hemisphere (WH), Eastern Hemisphere (EH), Digital Energy Solutions (DES), Data Acquisition and Other Business Units. WH consists of North America, \ue62f\ue644\ue657\ue64c\ue651\ue603\ue624\ue650\ue648\ue655\ue64c\ue646\ue644\ue603\ue644\ue651\ue647\ue603\ue62f\ue644\ue651\ue647\ue611\ue603\ue62c\ue651\ue603\ue628\ue62b\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue628\ue658\ue655\ue652\ue653\ue648\ue60f\ue603\ue624\ue649\ue655\ue64c\ue646\ue644\ue603\ue609\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue60f\ue603\ue624\ue656\ue64c\ue644\ue603\ue633\ue644\ue646\ue64c\ue7ae\ue646\ue603\ue644\ue651\ue647\ue603Interpretative Products. The business in EH and WH is multi-client related. DES consists of three parts: Well Data Products (WDP), New Energy Solutions (NES) and Data Analytics \ue60b\ue627\ue609\ue624\ue60c\ue611\ue603\ue62c\ue651\ue603\ue634\ue617\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue64f\ue648\ue644\ue647\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue646\ue648\ue644\ue651\ue603\ue645\ue652\ue657\ue657\ue652\ue650\ue603seismic (OBS) technology and data acquisition projects, and will form a new business unit in TGS named Data Acquisition. The scope of the new Data Acquisition business unit is \ue657\ue652\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue657\ue64b\ue648\ue603\ue632\ue625\ue631\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue64f\ue648\ue644\ue647\ue648\ue655\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue644\ue649\ue648\ue60f\ue603\ue648\ue7b1\ue646\ue64c\ue648\ue651\ue657\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603proprietary OBN projects. In addition, the business unit will be responsible for the delivery of OBN and towed streamer multi-client projects to the Eastern and Western Hemispheres. The segments that are aggregated and form \u201cOther Business Units\u201d include Imaging \ue60b\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue652\ue649\ue603\ue647\ue644\ue657\ue644\ue60c\ue60f\ue603\ue62a\ue64f\ue652\ue645\ue644\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue62a\ue609\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue647\ue652\ue648\ue656\ue603\ue651\ue652\ue657\ue603\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue603\ue644\ue64f\ue64f\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue657\ue652\ue64c\ue657\ue656\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue658\ue651\ue64c\ue657\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue638\ue651\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue646\ue652\ue656\ue657\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue62a\ue609\ue624\ue611Western Eastern Digital Energy Data (All amounts in USD 1,000s)HemisphereHemisphere SolutionsAcquisition Other Total2022Operating revenues 467,713 151,217 31,457 53,851 12,395 716,633 Straight-line amortization (94,545) (42,446) (15,612) 198 157 (152,247) Accelerated amortization/(186,339) (34,677) \u2013 \u2013\u2013 (221,016) impairmentOther operating cost (13,090) (18,350) (25,808) (47,282) (106,807) (211,337) \ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 173,739 55,744 9,962 6,767 (94,255) 132,03312021Operating revenues 380,545 108,222 26,142 \u20133,780 518,689 Straight-line amortization (104,142) (52,499) (17,635) \u2013 \u2013(174,276) Accelerated amortization/(227,925) (56,661 ) \u2013 \u2013 \u2013(284,584) impairmentOther operating cost (2,535) (14,588 ) (25,095) \u2013 (89,942) (132,160\ue632\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue7ae\ue657 45,943 (15,525) (16,588) \u2013(86,162) (72,331) 1)\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue64a\ue658\ue655\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue644\ue64f\ue64f\ue652\ue646\ue644\ue657\ue648\ue647\ue603\ue649\ue655\ue652\ue650\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue603\ue64a\ue655\ue652\ue658\ue653\ue64c\ue651\ue64a\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue651\ue648\ue65a\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue648\ue64a\ue650\ue648\ue651\ue657\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue611",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-65-6": {
"value": "\ue61a\ue611\ue603\ue637\ue624\ue631\ue62a\ue62c\ue625\ue62f\ue628\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636Machinery and 4 2022Equipment BuildingsTotaCost as of 1January 2022 144,880 9,318 154,1991Addition through business combination129,325 48 129,3722\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651(21) 21 \u2013Additions 7,938 1,422 9,361Disposals (532) \u2013 (532Cost as of 31 December 2022 281,591 10,809 292,400Accumulated depreciation as of 128,418 6,261 134,6791 January 20222\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651914 (914) \u2013Depreciation for the year 9,739 880 10,6181Addition through business combination\u2013\u2013Accumulated depreciation on disposals (530) \u2013 (5303Capitalized to the multi-client library2,425 108 2,533Accumulated depreciation 140,965 6,335 147,300as of 31 December 2022Net book value 140,625 4,474 145,098as of 31 December 2022Useful life 2 to 8 years 3 to 12 years 1) Acquisition of Prediktor and Magseis 2)\ue603\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 4) Mainly leasehold improvementsMachinery and 5 2021Equipment BuildingsTotaCost as of 1January 2021 144,388 7,931 152,3191Addition through business combination288 \u2013 2882\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\u2013 \u2013 -Additions 3,394 1,387 4,7813Disposals (3,189) - (3,189)Cost as of 31 December 2021 144,880 9,318 154,199Accumulated depreciation 119,039 5,674 124,713as of 1 January 20212\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue65145 (45) -Depreciation for the year 7,989 491 8,4801Addition through business combination126 \u2013 126Accumulated depreciation on disposals (2,336) 14 (2,323)4Capitalized to the multi-client library3,555 127 3,682Accumulated depreciation 128,418 6,261 134,679as of 31 December 2021Net book value as of 16,463 3,057 19,52031 December 20211)\ue603\ue624\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue6482)\ue603\ue635\ue648\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue649\ue655\ue652\ue650\ue603\ue625\ue658\ue64c\ue64f\ue647\ue64c\ue651\ue64a\ue656\ue603\ue657\ue652\ue603\ue630\ue644\ue646\ue64b\ue64c\ue651\ue648\ue655\ue65c\ue603\ue644\ue651\ue647\ue603\ue628\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue6573) Gains on disposals during the year were recognized by 0.2 million4) Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the Statement ofComprehensive Income 5) Mainly leasehold improvements",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-6": {
"value": "8. LEASESLeases as a lessee\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue652\ue7b1\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue655\ue658\ue651\ue603\ue649\ue652\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue657\ue652\ue603\ue648\ue64f\ue648\ue659\ue648\ue651\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2022 21,619 14,151 35,770Addition through business combination 8,054 18,225 26,278Additions 3,604 0 14,371 17,974Impairments 0 0 0Adjustments 861 (2,432) (1,571Depreciation (3,927) (6,956) (7,950) (18,833Balance 31 December 2022 30,210 4,763 24,645 59,619Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 1,258 0 0 1,258Balance 31 December 2022 672 0 0 672Right-of-use asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 26,974 21,715 48,690Additions 516 0 516Impairments (1,162) 0 (1,162Adjustments (708) 0 (708Depreciation (4,002) (7,564) (11,566Balance 31 December 2021 21,619 14,151 35,770Sub-lease asset \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 Data centers Vessels TotaBalance 1 January 2021 965 0 0 965Balance 31 December 2021 1,258 0 0 1,258\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 2022 2021Interest on lease liability 1,776 1,595Expense related to short-term leases 14,784 11,632Expense related to leases of low-value asset, 1,842 2,628excluding short-term leases of low-value assetsVariable lease payments 727 1,5121Depreciation charge for the year13,732 5,8451) Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as depreciations in the Statement of Comprehensive Income. \ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a 2022 2021\ue637\ue652\ue657\ue644\ue64f\ue603\ue646\ue644\ue656\ue64b\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue649\ue652\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656 20,599 10,695Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercisethe extension options. The Group reassesses whether it is reasonably certain to exercise \ue657\ue64b\ue648\ue603\ue652\ue653\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue649\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue659\ue648\ue651\ue657\ue603\ue652\ue655\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue656\ue603\ue64c\ue651\ue603\ue646\ue64c\ue655\ue646\ue658\ue650\ue656\ue657\ue644\ue651\ue646\ue648\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603its control. The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis \u2013 lease payables 2022 2021Less than one year 38,405 12,819\ue632\ue651\ue648\ue603\ue657\ue652\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 25,024 23,003\ue630\ue652\ue655\ue648\ue603\ue657\ue64b\ue644\ue651\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656 7,477 10,911Total undiscounted lease payments 70,906 46,734\ue627\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657 (3,947) (2,929)Lease liability as of 31 December 66,959 43,804Lease liability 2022 2021Current 38,350 10,782Non-current 28,609 33,022Lease liability as of 31 December 66,959 43,804Leases as a Lessor\ue637\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue656\ue658\ue645\ue610\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue652\ue7b1\ue646\ue648\ue603\ue656\ue653\ue644\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue64c\ue651\ue603\ue658\ue656\ue648\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603table sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after reporting date.Maturity analysis \u2013 lease receivables 2022 2021Less than one year 420 612One to two years 260 436Two to three years 22 260Three to four years 0 22Total undiscounted lease receivables 702 1,329\ue638\ue651\ue648\ue644\ue655\ue651\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 (30) (72Net investment in the lease as of 31 December 672 1,257",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-70-6": {
"value": "9. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.\ue614\ue613\ue611\ue603\ue603\ue62c\ue630\ue633\ue624\ue62c\ue635\ue630\ue628\ue631\ue637\ue603\ue628\ue639\ue624\ue62f\ue638\ue624\ue637\ue62c\ue632\ue631\ue603\ue632\ue629\ue603\ue630\ue638\ue62f\ue637\ue62c\ue7eb\ue626\ue62f\ue62c\ue628\ue631\ue637\ue603\ue62f\ue62c\ue625\ue635\ue624\ue635\ue63c\ue60f\ue603 GOODWILL AND OTHER INTANGIBLE ASSETSMulti-Client LibraryTGS performs impairment reviews and determines the value-in-use of the multi-client \ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue648\ue644\ue646\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue637\ue64b\ue648\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603discounted estimated future sales forecasts. For the multi-client library, the value-in-use \ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656prepared by management. The underlying estimates that form the basis for the sales forecast depend on a number of\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue653\ue652\ue657\ue648\ue651\ue657\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603regarding hydrocarbons in the area, oil price, whether licenses will be awarded in the future,expected farm-ins to licenses, relinquishments, etc. The above-mentioned variables are subject to underlying uncertainties.TGS is operating in a global industry. TGS\u2019 customers are operating on a global scale, and \ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue603\ue64c\ue656\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue650\ue644\ue651\ue65c\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue644\ue656\ue653\ue648\ue646\ue657\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603the various cash generating units (CGUs) across the world, as each survey is considered a CGU. Based on this, TGS applies a country risk premium to determine the post-tax weighted average cost of capital (WACC) of all CGUs. The WACC varies between 9.3% \ue657\ue652\ue603\ue615\ue616\ue611\ue618\ue608\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue603\ue644\ue647\ue647\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue658\ue651\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue64c\ue656\ue603\ue61c\ue611\ue616\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue626\ue62a\ue638\ue603\ue651\ue648\ue657\ue603\ue645\ue652\ue652\ue64e\ue603value is 11.9% post tax and 15.9% pre-tax. At year-end 2021, TGS used a WACC between 8.2% to 15.2% for all the CGUs throughout the Group, with a WACC unadjusted country \ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue61b\ue611\ue615\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue613\ue615\ue614\ue603\ue657\ue652\ue603\ue615\ue613\ue615\ue615\ue603\ue64c\ue656\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue659\ue644\ue655\ue64c\ue644\ue651\ue646\ue648\ue656\ue603\ue64c\ue651\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue655\ue64c\ue656\ue64e\ue610\ue649\ue655\ue648\ue648\ue603\ue655\ue644\ue657\ue648\ue611The table below shows the impairment charges recognized for the multi-client library in the year, including accelerated amortization as IFRS requires prefunding revenues to be recognized upon delivery while no amortization charges are recognized at this point.Impairment of 2022 Multi-Client Library 2022 2021Value-in-Use WACCEastern Hemisphere 34,677 57,427 252,412 12.42%Western Hemisphere 186,339 227,156 527,416 11.63%Total 221,016 284,584 779,829 11.91%2) Country risk source, Damodaran\u2019s annual January 2023 updateOf total impairment charges for 2022, USD 201.7 million is accelerated amortization (USD 213.2 million in 2021).The impairment review is sensitive to multiple inputs, such as expected sales forecasts \ue644\ue651\ue647\ue603\ue63a\ue624\ue626\ue626\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. A change in WACC will also impact the impairment review, while other \ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue651\ue652\ue657\ue603\ue657\ue652\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue644\ue603\ue656\ue648\ue651\ue656\ue64c\ue657\ue64c\ue659\ue64c\ue657\ue65c\ue603analysis as to these inputs: \uea02 10% reduction of sales forecast would lead to increased impairment of USD 10.8 million \uea02 20% reduction of sales forecast would lead to increased impairment of USD 34.8 million \uea02 2.5% increase in WACC would lead to increased impairment of USD 4.2 million \uea02 5% increase in WACC would lead to increased impairment of USD 9.8 millionManagement does not see any other reasonable changes in the key assumptions that could cause additional impairments as of 31 December 2022.GoodwillIn accordance with IFRS, TGS tests goodwill for impairment annually at year-end, or more frequently if there are indications that goodwill might be impaired. A group of CGUs should be impaired if the carrying amount is higher than the recoverable amount. The recoverable amount is the higher amount of the fair value and the value-in-use of a CGU. The carrying amount is the carrying amount of all PPE, intangibles, multi-client library, net working capitaand goodwill allocated to the CGUs. Goodwill acquired through business combinations has been allocated to individual cash generating units (CGU), presented in the table below as an aggregation of CGUs grouped by TGS management reporting structure:.Digital \ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603 Western Eastern Energy Data 11of GoodwillHemisphereHemisphereSolutionsAcquisition TotalNet book value as 169,817 95,117 39,030 \u2013 303,964 of 1 January 2022Addition through business \u2013 \u2013 11,469 69,216 80,6852combinationImpairment \u2013 \u2013 \u2013 \u2013 \u2013Net book value as of 31 December 169,817 95,117 50,499 69,216 384,649 2022WACC post-tax 10.76% 10.55% 8.78% 9.26%1) Goodwill for Imaging has been allocated to Western Hemisphere and Eastern Hemisphere based on proportion of revenues.2) Acquisition of Prediktor and MagseisBased on the impairment testing performed, no impairments have been recognized during 2022 (2021: USD 0 million).\ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue645\ue652\ue657\ue64b\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610client library and expected future investments are discounted to their present value using a\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603rates in the relevant tax jurisdictions and applying an average of the relevant country \ue655\ue64c\ue656\ue64e\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649\ue603\ue626\ue62a\ue638\ue656\ue603\ue644\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue611\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue656\ue603\ue64c\ue657\ue656\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue603Currently a long-term growth rate of 0% is applied. The impairment calculations are most sensitive to the changes in the forecasted sales, which depend on both the expected investments and expected returns of investments. \ue637\ue64b\ue648\ue656\ue648\ue603\ue649\ue644\ue646\ue657\ue652\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64c\ue651\ue7b0\ue658\ue648\ue651\ue646\ue648\ue647\ue603\ue645\ue65c\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue650\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. In addition, the impairment calculations are sensitive to changes in WACC, as well as expected cost levels and expected development of working capital. The following provides a sensitivity analysis as to these inputs: \uea02 20% reduction of expected return of investments would not lead to impairment \uea02 30% reduction of expected return of investments would lead to an impairment of USD 21.7 million \uea02 5% reduction in sales in DES and Data Acquisition would lead to an impairment of 4.5 million \uea02 10% reduction in sales in DES and Data Acquisition would lead to an impairment of USD79.7 million \uea02 2.5% increase in WACC would not lead to impairment \uea02 5% increase in WACC would lead to an impairment of USD 44 million Management does not see any other reasonable changes in the key assumptions that would cause the value-in-use to be lower than carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-70-7": {
"value": "9. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-70-8": {
"value": "9. INTANGIBLE ASSETS2022 Multi-Client Library Other Intangible Acquisition Cost and Depreciation Goodwill Multi-Client Library in Progress Assets TotaCost as of 1 January 2022 354,578 5,421,467 353,967 122,537 6,252,548Additions through business combinations and asset acquisitions 80,686 20,341 \u2013 41,285 142,3121Additions\u2013 71,004 152,387 12,090 235,481Transfers \u2013 315,982 (315,982) \u2013 \u2013Cost as of 31 December 2022 435,264 5,828,793 190,372 175,912 6,630,341Accumulated amortization and impairment as of 1 January 2022 50,615 5,044,387 26,179 97,060 5,218,241Amortization for the year \u2013 152,247 \u2013 9,882 162,129Accelerated amortization/Impairment for the year \u2013 204,269 16,747 \u2013 221,016Transfers 25,129 (25,129)Accumulated amortization on disposals \u2013 \u2013 \u2013 \u2013 \u20132Capitalized to the multi-client library\u2013 \u2013 \u2013 3,165 3,165Accumulated amortization and impairment as of 31 December 2022 50,615 5,426,031 17,797 110,107 5,604,550Net book value as of 31 December 2022 384,649 402,762 172,575 65,805 1,025,791Useful life 4 to 7 years 3 to 15 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2021Multi-Client Other Multi-Client Library in Intangible Acquisition Cost and Depreciation Goodwill Library ProgressAssets TotaCost as of 1 January 2021 338,991 5,015,337 561,919 105,451 6,021,697Addition through business combinations 15,587 \u2013 \u2013 7,181 22,7681Additions\u2013 17,193 180,984 9,905 208,083Transfers \u2013 388,936 (388,936) \u2013 \u2013Cost as of 31 December 2021 354,578 5,421,467 353,967 122,537 6,252,548Accumulated amortization and impairment as of 1 January 2021 50,615 4,590,875 20,829 88,055 4,750,375Amortization for the year \u2013 176,362 \u2013 5,713 182,076Accelerated amortization/Impairment for the year \u2013 277,149 5,349 \u2013 282,4982Capitalized to the multi-client library\u2013 \u2013 \u2013 3,292 3,292Accumulated amortization and impairment as of 31 December 2021 50,615 5,044,387 26,179 97,060 5,218,241Net book value as of 31 December 2021 303,964 377,080 327,788 25,477 1,034,307Useful life 4 to 7 years 3 to 7 years 1) Additions to other intangible assets are internally developed software.2) Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.\ue614\ue613\ue611\ue603\ue603\ue62c\ue630\ue633\ue624\ue62c\ue635\ue630\ue628\ue631\ue637\ue603\ue628\ue639\ue624\ue62f\ue638\ue624\ue637\ue62c\ue632\ue631\ue603\ue632\ue629\ue603\ue630\ue638\ue62f\ue637\ue62c\ue7eb\ue626\ue62f\ue62c\ue628\ue631\ue637\ue603\ue62f\ue62c\ue625\ue635\ue624\ue635\ue63c\ue60f\ue603 GOODWILL AND OTHER INTANGIBLE ASSETSMulti-Client LibraryTGS performs impairment reviews and determines the value-in-use of the multi-client \ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue648\ue644\ue646\ue64b\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue637\ue64b\ue648\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603discounted estimated future sales forecasts. For the multi-client library, the value-in-use \ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue656prepared by management. The underlying estimates that form the basis for the sales forecast depend on a number of\ue659\ue644\ue655\ue64c\ue644\ue645\ue64f\ue648\ue656\ue60f\ue603\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue652\ue649\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue648\ue65b\ue653\ue64f\ue652\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue60b\ue628\ue609\ue633\ue60c\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue655\ue648\ue644\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue653\ue652\ue657\ue648\ue651\ue657\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue644\ue60f\ue603\ue652\ue659\ue648\ue655\ue644\ue64f\ue64f\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue60f\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue644\ue657\ue64c\ue652\ue651\ue656\ue603regarding hydrocarbons in the area, oil price, whether licenses will be awarded in the future,expected farm-ins to licenses, relinquishments, etc. The above-mentioned variables are subject to underlying uncertainties.TGS is operating in a global industry. TGS\u2019 customers are operating on a global scale, and \ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue603\ue64c\ue656\ue603\ue64a\ue64f\ue652\ue645\ue644\ue64f\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue650\ue644\ue651\ue65c\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue644\ue656\ue653\ue648\ue646\ue657\ue656\ue603\ue644\ue7ac\ue648\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603the various cash generating units (CGUs) across the world, as each survey is considered a CGU. Based on this, TGS applies a country risk premium to determine the post-tax weighted average cost of capital (WACC) of all CGUs. The WACC varies between 9.3% \ue657\ue652\ue603\ue615\ue616\ue611\ue618\ue608\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue626\ue62a\ue638\ue656\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue611\ue603\ue637\ue64b\ue648\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue656\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue603\ue644\ue647\ue647\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64f\ue64c\ue645\ue655\ue644\ue655\ue65c\ue611\ue603\ue637\ue64b\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue658\ue651\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue64c\ue656\ue603\ue61c\ue611\ue616\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue63a\ue624\ue626\ue626\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue655\ue647\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue626\ue62a\ue638\ue603\ue651\ue648\ue657\ue603\ue645\ue652\ue652\ue64e\ue603value is 11.9% post tax and 15.9% pre-tax. At year-end 2021, TGS used a WACC between 8.2% to 15.2% for all the CGUs throughout the Group, with a WACC unadjusted country \ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue652\ue649\ue603\ue61b\ue611\ue615\ue608\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue63a\ue624\ue626\ue626\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue613\ue615\ue614\ue603\ue657\ue652\ue603\ue615\ue613\ue615\ue615\ue603\ue64c\ue656\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue647\ue658\ue648\ue603\ue657\ue652\ue603\ue659\ue644\ue655\ue64c\ue644\ue651\ue646\ue648\ue656\ue603\ue64c\ue651\ue646\ue652\ue658\ue651\ue657\ue655\ue65c\ue610\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue655\ue64c\ue656\ue64e\ue610\ue649\ue655\ue648\ue648\ue603\ue655\ue644\ue657\ue648\ue611The table below shows the impairment charges recognized for the multi-client library in the year, including accelerated amortization as IFRS requires prefunding revenues to be recognized upon delivery while no amortization charges are recognized at this point.Impairment of 2022 Multi-Client Library 2022 2021Value-in-Use WACCEastern Hemisphere 34,677 57,427 252,412 12.42%Western Hemisphere 186,339 227,156 527,416 11.63%Total 221,016 284,584 779,829 11.91%2) Country risk source, Damodaran\u2019s annual January 2023 updateOf total impairment charges for 2022, USD 201.7 million is accelerated amortization (USD 213.2 million in 2021).The impairment review is sensitive to multiple inputs, such as expected sales forecasts \ue644\ue651\ue647\ue603\ue63a\ue624\ue626\ue626\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. A change in WACC will also impact the impairment review, while other \ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue644\ue655\ue648\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue651\ue652\ue657\ue603\ue657\ue652\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue656\ue603\ue644\ue603\ue656\ue648\ue651\ue656\ue64c\ue657\ue64c\ue659\ue64c\ue657\ue65c\ue603analysis as to these inputs: \uea02 10% reduction of sales forecast would lead to increased impairment of USD 10.8 million \uea02 20% reduction of sales forecast would lead to increased impairment of USD 34.8 million \uea02 2.5% increase in WACC would lead to increased impairment of USD 4.2 million \uea02 5% increase in WACC would lead to increased impairment of USD 9.8 millionManagement does not see any other reasonable changes in the key assumptions that could cause additional impairments as of 31 December 2022.GoodwillIn accordance with IFRS, TGS tests goodwill for impairment annually at year-end, or more frequently if there are indications that goodwill might be impaired. A group of CGUs should be impaired if the carrying amount is higher than the recoverable amount. The recoverable amount is the higher amount of the fair value and the value-in-use of a CGU. The carrying amount is the carrying amount of all PPE, intangibles, multi-client library, net working capitaand goodwill allocated to the CGUs. Goodwill acquired through business combinations has been allocated to individual cash generating units (CGU), presented in the table below as an aggregation of CGUs grouped by TGS management reporting structure:.Digital \ue636\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603 Western Eastern Energy Data 11of GoodwillHemisphereHemisphereSolutionsAcquisition TotalNet book value as 169,817 95,117 39,030 \u2013 303,964 of 1 January 2022Addition through business \u2013 \u2013 11,469 69,216 80,6852combinationImpairment \u2013 \u2013 \u2013 \u2013 \u2013Net book value as of 31 December 169,817 95,117 50,499 69,216 384,649 2022WACC post-tax 10.76% 10.55% 8.78% 9.26%1) Goodwill for Imaging has been allocated to Western Hemisphere and Eastern Hemisphere based on proportion of revenues.2) Acquisition of Prediktor and MagseisBased on the impairment testing performed, no impairments have been recognized during 2022 (2021: USD 0 million).\ue62c\ue651\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue610\ue64c\ue651\ue610\ue658\ue656\ue648\ue60f\ue603\ue657\ue64b\ue648\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue645\ue652\ue657\ue64b\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610client library and expected future investments are discounted to their present value using a\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue603\ue644\ue656\ue656\ue648\ue656\ue656\ue650\ue648\ue651\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue650\ue652\ue651\ue648\ue65c\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue655\ue64c\ue656\ue64e\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue611\ue603\ue637\ue64b\ue648\ue603\ue653\ue652\ue656\ue657\ue610\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue646\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603rates in the relevant tax jurisdictions and applying an average of the relevant country \ue655\ue64c\ue656\ue64e\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue64a\ue655\ue652\ue658\ue653\ue656\ue603\ue652\ue649\ue603\ue626\ue62a\ue638\ue656\ue603\ue644\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue611\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue656\ue603\ue64c\ue657\ue656\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and \ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue646\ue652\ue659\ue648\ue655\ue603\ue644\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue7ae\ue659\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue611\ue603\ue629\ue652\ue655\ue603\ue64f\ue652\ue651\ue64a\ue648\ue655\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue656\ue60f\ue603\ue644\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue64a\ue655\ue652\ue65a\ue657\ue64b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue644\ue651\ue647\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647\ue603\ue657\ue652\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue649\ue657\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue649\ue657\ue64b\ue603\ue65c\ue648\ue644\ue655\ue611\ue603Currently a long-term growth rate of 0% is applied. The impairment calculations are most sensitive to the changes in the forecasted sales, which depend on both the expected investments and expected returns of investments. \ue637\ue64b\ue648\ue656\ue648\ue603\ue649\ue644\ue646\ue657\ue652\ue655\ue656\ue603\ue644\ue655\ue648\ue603\ue650\ue644\ue64c\ue651\ue64f\ue65c\ue603\ue64c\ue651\ue7b0\ue658\ue648\ue651\ue646\ue648\ue647\ue603\ue645\ue65c\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue628\ue609\ue633\ue603\ue656\ue653\ue648\ue651\ue647\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue648\ue650\ue644\ue651\ue647\ue603\ue649\ue652\ue655\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue652\ue647\ue658\ue646\ue657\ue656\ue611\ue603\ue624\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue656\ue644\ue64f\ue648\ue656\ue603\ue649\ue652\ue655\ue648\ue646\ue644\ue656\ue657\ue603\ue646\ue644\ue651\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue64f\ue65c\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue650\ue648\ue651\ue657\ue603review for a CGU. The impact will depend on the current value-in-use and carrying value of the relevant CGU. In addition, the impairment calculations are sensitive to changes in WACC, as well as expected cost levels and expected development of working capital. The following provides a sensitivity analysis as to these inputs: \uea02 20% reduction of expected return of investments would not lead to impairment \uea02 30% reduction of expected return of investments would lead to an impairment of USD 21.7 million \uea02 5% reduction in sales in DES and Data Acquisition would lead to an impairment of 4.5 million \uea02 10% reduction in sales in DES and Data Acquisition would lead to an impairment of USD79.7 million \uea02 2.5% increase in WACC would not lead to impairment \uea02 5% increase in WACC would lead to an impairment of USD 44 million Management does not see any other reasonable changes in the key assumptions that would cause the value-in-use to be lower than carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-76-2": {
"value": "11. INVENTORIESInventories are measured at the lower of cost and net realizable value. Net realizable value is estimated selling price in the ordinary course of business, less selling expenses, and the estimated cost to complete the inventory. The cost of inventories is based on the weightedaverage cost.USD thousands 2022 2021Raw materials equipment (work in progress) 2,092 0Finished equipment 3,968 0Battery stock 516 0Total inventories 6,575 0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-77-2": {
"value": "\ue614\ue615\ue611\ue603\ue603\ue633\ue628\ue635\ue636\ue632\ue631\ue631\ue628\ue62f\ue603\ue626\ue632\ue636\ue637\ue636\ue7ec\ue631\ue638\ue630\ue625\ue628\ue635\ue603\ue632\ue629\ue603\ue628\ue630\ue633\ue62f\ue632\ue63c\ue628\ue628\ue636\ue7ec\ue635\ue628\ue630\ue638\ue631\ue628\ue635\ue624\ue637\ue62c\ue632\ue631\ue603\ue637\ue632\ue603\ue628\ue63b\ue628\ue626\ue638\ue637\ue62c\ue639\ue628\ue603MANAGEMENT, BOARD OF DIRECTORS AND AUDITORSPersonnel Costs 2022 2021Payroll 92,251 62,479 Social Security costs 6,104 5,180 Pension costs 3,449 3,990 Other employee-related costs 5,696 5,633 Salaries capitalized to developed software (8,955) (10,767)Cost of RSU/PSU 2,558 6,119 Salaries capitalized to multi-client library (14,696) (17,763)Personnel Costs 86,407 54,870 The number of employees as of 31 December 2022 was 908 (inc. 330 Magseis employees) versus 471as of 31 December 2021. Cash Bonus Plans In 2022, TGS had in place a Short-Term Incentive Bonus Plan that consisted of two separate components, Financial and Strategic. The Financial component was funded by allocating 3.5% of \ue645\ue658\ue647\ue64a\ue648\ue657\ue648\ue647\ue603\ue628\ue625\ue62c\ue637\ue627\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue636\ue657\ue655\ue644\ue657\ue648\ue64a\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue65a\ue644\ue656\ue603\ue649\ue658\ue651\ue647\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue644\ue647\ue647\ue64c\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue652\ue652\ue64f\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual EBITDA for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals,and benchmark data. All bonuses earned in respect of the 2022 bonus plan have been paid or accrued for as of 31 December 2022. More information on the Short-Term Incentive is provided in the Group\u2019s Management Remuneration Report, published contemporaneously with the Annual Report. \ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue630\ue636\ue629\ue629\ue603\ue64b\ue644\ue647\ue603\ue64c\ue651\ue603\ue653\ue64f\ue644\ue646\ue648\ue603\ue644\ue603\ue636\ue64b\ue652\ue655\ue657\ue610\ue637\ue648\ue655\ue650\ue603\ue62c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue603\ue625\ue652\ue651\ue658\ue656\ue603\ue633\ue64f\ue644\ue651\ue603\ue60b\ue636\ue637\ue62c\ue633\ue60c\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647objectives for the company as well as employees\u2019 personal objectives. The bonus is paid annually around April the following year based on being employed at the time of payout. The bonus percentage obtainable is based on both corporate objectives and individual objectives, the more senior in the organization the more weighting towards the corporate objectives and the higher the bonus can be as percentage of base salary. The bonus is calculated based on achievements and approved by the Board.The STIP for 2022 is estimated to cost USD 3.1 million and was accrued in 2022.Executive Management Stock Incentives The following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Total Balance of Free-Standing Warrants Related to Unvested Executive Management 2022 \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue636\ue64b\ue644\ue655\ue648\ue656\ue603\ue62b\ue648\ue64f\ue647\ue603\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615 Incentive Stocks Awarded in 2022Incentive Stock UnitsKristian Johansen (CEO) 159,555 66,500 187,500 Sven B\u00f8rre Larsen (CFO) 53,614 26,730 61,030 Jan Schoolmeesters (EVP Digital Energy Solutions) 55,802 26,730 75,330 William Ashby (EVP Eastern Hemisphere) 55,510 26,730 75,330 Tana Pool (EVP Legal) 49,022 26,730 75,330 Whitney Eaton (EVP People & Sustainability 4,165 26,730 56,830 David Hajovsky (EVP Western Hemisphere) 17,683 26,730 56,830 The tables below show total expensed compensation to executive management in 2022:Payments from Long-Term Tota34 Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 587 999 109 408 17 2,120 1Sven B\u00f8rre Larsen (CFO), 320 234 15 151 13 733 Jan Schoolmeesters (EVP Digital Energy 373 313 6 151 13 856 1Solutions)2William Ashby (EVP Eastern Hemisphere) 334 232 1 153 18 738 Tana Pool (EVP Legal) 336 245 14 150 17 762 Whitney Eaton (EVP People & 256 141 15 42 11 465 Sustainability) David Hajovsky (EVP Western Hemisphere) 298 259 18 310 12 897 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6034) Represents the value of shares issued during 2022 with respect to the 2019 Long-Term Incentive Plan, which vested in 2022.\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue626\ue652\ue650\ue653\ue648\ue651\ue656\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue652\ue651\ue64f\ue65c\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. \ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue645\ue652\ue651\ue658\ue656\ue648\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue615\ue611The tables below show total compensation to executive management in 2021.Payments from Long-Term Tota45Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 564 73 142 586 17 1,382 1,7Fredrik Amundsen (CFO to August 2021)259 15 97 156 16 543 Jan Schoolmeesters (EVP Digital Energy Solutions)\u00b9 442 19 19 \u2013 14 494 William Ashby (EVP Eastern Hemisphere)\u00b2 310 22 147 233 22 734 1, 6Rune Eng (EVP International to February 2021)49 \u2013 1,170 \u2013 9 1,228 2, 8\ue637\ue644\ue651\ue65c\ue644\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue60b\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue60c299 31 2 168 21 521 Tana Pool (EVP Legal) 323 20 27 216 17 603 1, 3Sven B\u00f8rre Larsen (CFO from August 2021)317 20 17 282 14 650 3David Hajovsky (EVP Western Hemisphere from March 2021)294 26 20 60 11 411 3Whitney Eaton (EVP ESG Compliance from March 2021)225 11 13 14 10 273 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3) Compensation has been annualized for those serving less than a year on the Executive Team. Sven B\u00f8rre Larsen was an employee of the Group during the entire 2021 and became CFO of the Group in August 2021. David Hajovsky and Whitney Eaton were employees of the company during the entire 2021 and joined the Executive Team in March 2021. 4)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6035) Represents the value of shares issued during 2021 with respect to the 2018 Long-Term Incentive Plan, which vested in 2021. 6)\ue603\ue630\ue655\ue611\ue603\ue628\ue651\ue64a\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue628\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue637\ue648\ue644\ue650\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue611\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue652\ue657\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue614\ue60f\ue614\ue619\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue644\ue656\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6037)\ue603\ue630\ue655\ue611\ue603\ue624\ue650\ue658\ue651\ue647\ue656\ue648\ue651\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue64c\ue656\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue626\ue629\ue632\ue603\ue64c\ue651\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue645\ue658\ue657\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue61b\ue619\ue603\ue613\ue613\ue613\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6038)\ue603\ue630\ue655\ue656\ue611\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue648\ue655\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue603\ue64c\ue651\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue603\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603year. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2021\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue613\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2022, performance share units(PSUs) were issued to the executive and senior leadership teams under the 2022 Long-Term Incentive Plan. The plan and status versus performance metrics are further describedin the Management Remuneration Report. The 2022 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0% to 100% of the PSUs awarded. The 2022 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2022 Management Remuneration Report. \ue637\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control include the CEO, CFO and EVP, Acquisition. In those circumstances, the CEO and CFO are each entitled to severance pay equal to 1x their highest annual base \ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue650\ue650\ue648\ue647\ue64c\ue644\ue657\ue648\ue64f\ue65c\ue603\ue653\ue655\ue648\ue646\ue648\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603from the expiration of the notice period. The EVP, Acquisition, is entitled to severance pay \ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652\ue603\ue614\ue65b\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue655\ue603\ue615\ue65b\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue644\ue656\ue603\ue626\ue628\ue632\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60f\ue603\ue653\ue655\ue652\ue610\ue655\ue644\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue652\ue649\ue603\ue64b\ue64c\ue656\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue60f\ue603whichever is higher. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will to be paid out over the following one-year period. No other members of the executive management team have employment agreements \ue653\ue655\ue652\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue603Board of Directors Fees and Other Fees The following set forth the compensation paid to the Board of Directors.Value of Shares Total12Board of Directors Fees 2022 Director's FeeReceivedRemunerations\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue60382 41 123(Chair of the Board)3Mark Leonard (Director)43 21 643Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Hank Hamilton (Chair of the 164 \u2013 164Board until May 2022)Wenche Agerup (Director until 17 \u2013 17May 2022)1) The table includes Directors\u2019' fees paid during the year. Directors receive fees on a biannual basis as decided by theAGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments. 2) In May 2022, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. 3) Includes fee from being Chair of the Compensation Committee (Mr. Leonard) and the Audit Committee (Mrs. Egset).No. of Restricted Shares No. ofReceived Shares HeldBoard of Directors Stock OwnershipDuring 2022\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue603 3,300 8,250(Chairman of the Board)Mark Leonard (Director) 1,650 30,750Irene Egset (Director) 1,650 6,600Svein Harald \u00d8ygard (Director) 1,650 3,300Grethe Kristin Moen (Director) 1,650 3,3001Compensation to the Members of the Nomination Committee2022 2021Glen Ole R\u00f8dland (Chair) 15 11Christina Stray 5 12Herman Kleeven (Member to May 2022) 5 111) The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-77-3": {
"value": "\ue614\ue615\ue611\ue603\ue603\ue633\ue628\ue635\ue636\ue632\ue631\ue631\ue628\ue62f\ue603\ue626\ue632\ue636\ue637\ue636\ue7ec\ue631\ue638\ue630\ue625\ue628\ue635\ue603\ue632\ue629\ue603\ue628\ue630\ue633\ue62f\ue632\ue63c\ue628\ue628\ue636\ue7ec\ue635\ue628\ue630\ue638\ue631\ue628\ue635\ue624\ue637\ue62c\ue632\ue631\ue603\ue637\ue632\ue603\ue628\ue63b\ue628\ue626\ue638\ue637\ue62c\ue639\ue628\ue603MANAGEMENT, BOARD OF DIRECTORS AND AUDITORSPersonnel Costs 2022 2021Payroll 92,251 62,479 Social Security costs 6,104 5,180 Pension costs 3,449 3,990 Other employee-related costs 5,696 5,633 Salaries capitalized to developed software (8,955) (10,767)Cost of RSU/PSU 2,558 6,119 Salaries capitalized to multi-client library (14,696) (17,763)Personnel Costs 86,407 54,870 The number of employees as of 31 December 2022 was 908 (inc. 330 Magseis employees) versus 471as of 31 December 2021. Cash Bonus Plans In 2022, TGS had in place a Short-Term Incentive Bonus Plan that consisted of two separate components, Financial and Strategic. The Financial component was funded by allocating 3.5% of \ue645\ue658\ue647\ue64a\ue648\ue657\ue648\ue647\ue603\ue628\ue625\ue62c\ue637\ue627\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue636\ue657\ue655\ue644\ue657\ue648\ue64a\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue65a\ue644\ue656\ue603\ue649\ue658\ue651\ue647\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue644\ue647\ue647\ue64c\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue652\ue652\ue64f\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual EBITDA for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals,and benchmark data. All bonuses earned in respect of the 2022 bonus plan have been paid or accrued for as of 31 December 2022. More information on the Short-Term Incentive is provided in the Group\u2019s Management Remuneration Report, published contemporaneously with the Annual Report. \ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue630\ue636\ue629\ue629\ue603\ue64b\ue644\ue647\ue603\ue64c\ue651\ue603\ue653\ue64f\ue644\ue646\ue648\ue603\ue644\ue603\ue636\ue64b\ue652\ue655\ue657\ue610\ue637\ue648\ue655\ue650\ue603\ue62c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue603\ue625\ue652\ue651\ue658\ue656\ue603\ue633\ue64f\ue644\ue651\ue603\ue60b\ue636\ue637\ue62c\ue633\ue60c\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647objectives for the company as well as employees\u2019 personal objectives. The bonus is paid annually around April the following year based on being employed at the time of payout. The bonus percentage obtainable is based on both corporate objectives and individual objectives, the more senior in the organization the more weighting towards the corporate objectives and the higher the bonus can be as percentage of base salary. The bonus is calculated based on achievements and approved by the Board.The STIP for 2022 is estimated to cost USD 3.1 million and was accrued in 2022.Executive Management Stock Incentives The following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Total Balance of Free-Standing Warrants Related to Unvested Executive Management 2022 \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue636\ue64b\ue644\ue655\ue648\ue656\ue603\ue62b\ue648\ue64f\ue647\ue603\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615 Incentive Stocks Awarded in 2022Incentive Stock UnitsKristian Johansen (CEO) 159,555 66,500 187,500 Sven B\u00f8rre Larsen (CFO) 53,614 26,730 61,030 Jan Schoolmeesters (EVP Digital Energy Solutions) 55,802 26,730 75,330 William Ashby (EVP Eastern Hemisphere) 55,510 26,730 75,330 Tana Pool (EVP Legal) 49,022 26,730 75,330 Whitney Eaton (EVP People & Sustainability 4,165 26,730 56,830 David Hajovsky (EVP Western Hemisphere) 17,683 26,730 56,830 The tables below show total expensed compensation to executive management in 2022:Payments from Long-Term Tota34 Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 587 999 109 408 17 2,120 1Sven B\u00f8rre Larsen (CFO), 320 234 15 151 13 733 Jan Schoolmeesters (EVP Digital Energy 373 313 6 151 13 856 1Solutions)2William Ashby (EVP Eastern Hemisphere) 334 232 1 153 18 738 Tana Pool (EVP Legal) 336 245 14 150 17 762 Whitney Eaton (EVP People & 256 141 15 42 11 465 Sustainability) David Hajovsky (EVP Western Hemisphere) 298 259 18 310 12 897 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6034) Represents the value of shares issued during 2022 with respect to the 2019 Long-Term Incentive Plan, which vested in 2022.\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue626\ue652\ue650\ue653\ue648\ue651\ue656\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue652\ue651\ue64f\ue65c\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. \ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue645\ue652\ue651\ue658\ue656\ue648\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue615\ue611The tables below show total compensation to executive management in 2021.Payments from Long-Term Tota45Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 564 73 142 586 17 1,382 1,7Fredrik Amundsen (CFO to August 2021)259 15 97 156 16 543 Jan Schoolmeesters (EVP Digital Energy Solutions)\u00b9 442 19 19 \u2013 14 494 William Ashby (EVP Eastern Hemisphere)\u00b2 310 22 147 233 22 734 1, 6Rune Eng (EVP International to February 2021)49 \u2013 1,170 \u2013 9 1,228 2, 8\ue637\ue644\ue651\ue65c\ue644\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue60b\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue60c299 31 2 168 21 521 Tana Pool (EVP Legal) 323 20 27 216 17 603 1, 3Sven B\u00f8rre Larsen (CFO from August 2021)317 20 17 282 14 650 3David Hajovsky (EVP Western Hemisphere from March 2021)294 26 20 60 11 411 3Whitney Eaton (EVP ESG Compliance from March 2021)225 11 13 14 10 273 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3) Compensation has been annualized for those serving less than a year on the Executive Team. Sven B\u00f8rre Larsen was an employee of the Group during the entire 2021 and became CFO of the Group in August 2021. David Hajovsky and Whitney Eaton were employees of the company during the entire 2021 and joined the Executive Team in March 2021. 4)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6035) Represents the value of shares issued during 2021 with respect to the 2018 Long-Term Incentive Plan, which vested in 2021. 6)\ue603\ue630\ue655\ue611\ue603\ue628\ue651\ue64a\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue628\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue637\ue648\ue644\ue650\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue611\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue652\ue657\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue614\ue60f\ue614\ue619\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue644\ue656\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6037)\ue603\ue630\ue655\ue611\ue603\ue624\ue650\ue658\ue651\ue647\ue656\ue648\ue651\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue64c\ue656\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue626\ue629\ue632\ue603\ue64c\ue651\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue645\ue658\ue657\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue61b\ue619\ue603\ue613\ue613\ue613\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6038)\ue603\ue630\ue655\ue656\ue611\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue648\ue655\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue603\ue64c\ue651\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue603\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603year. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2021\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue613\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2022, performance share units(PSUs) were issued to the executive and senior leadership teams under the 2022 Long-Term Incentive Plan. The plan and status versus performance metrics are further describedin the Management Remuneration Report. The 2022 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0% to 100% of the PSUs awarded. The 2022 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2022 Management Remuneration Report. \ue637\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control include the CEO, CFO and EVP, Acquisition. In those circumstances, the CEO and CFO are each entitled to severance pay equal to 1x their highest annual base \ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue650\ue650\ue648\ue647\ue64c\ue644\ue657\ue648\ue64f\ue65c\ue603\ue653\ue655\ue648\ue646\ue648\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603from the expiration of the notice period. The EVP, Acquisition, is entitled to severance pay \ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652\ue603\ue614\ue65b\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue655\ue603\ue615\ue65b\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue644\ue656\ue603\ue626\ue628\ue632\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60f\ue603\ue653\ue655\ue652\ue610\ue655\ue644\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue652\ue649\ue603\ue64b\ue64c\ue656\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue60f\ue603whichever is higher. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will to be paid out over the following one-year period. No other members of the executive management team have employment agreements \ue653\ue655\ue652\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue603Board of Directors Fees and Other Fees The following set forth the compensation paid to the Board of Directors.Value of Shares Total12Board of Directors Fees 2022 Director's FeeReceivedRemunerations\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue60382 41 123(Chair of the Board)3Mark Leonard (Director)43 21 643Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Hank Hamilton (Chair of the 164 \u2013 164Board until May 2022)Wenche Agerup (Director until 17 \u2013 17May 2022)1) The table includes Directors\u2019' fees paid during the year. Directors receive fees on a biannual basis as decided by theAGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments. 2) In May 2022, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. 3) Includes fee from being Chair of the Compensation Committee (Mr. Leonard) and the Audit Committee (Mrs. Egset).No. of Restricted Shares No. ofReceived Shares HeldBoard of Directors Stock OwnershipDuring 2022\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue603 3,300 8,250(Chairman of the Board)Mark Leonard (Director) 1,650 30,750Irene Egset (Director) 1,650 6,600Svein Harald \u00d8ygard (Director) 1,650 3,300Grethe Kristin Moen (Director) 1,650 3,3001Compensation to the Members of the Nomination Committee2022 2021Glen Ole R\u00f8dland (Chair) 15 11Christina Stray 5 12Herman Kleeven (Member to May 2022) 5 111) The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-77-4": {
"value": "\ue614\ue615\ue611\ue603\ue603\ue633\ue628\ue635\ue636\ue632\ue631\ue631\ue628\ue62f\ue603\ue626\ue632\ue636\ue637\ue636\ue7ec\ue631\ue638\ue630\ue625\ue628\ue635\ue603\ue632\ue629\ue603\ue628\ue630\ue633\ue62f\ue632\ue63c\ue628\ue628\ue636\ue7ec\ue635\ue628\ue630\ue638\ue631\ue628\ue635\ue624\ue637\ue62c\ue632\ue631\ue603\ue637\ue632\ue603\ue628\ue63b\ue628\ue626\ue638\ue637\ue62c\ue639\ue628\ue603MANAGEMENT, BOARD OF DIRECTORS AND AUDITORSPersonnel Costs 2022 2021Payroll 92,251 62,479 Social Security costs 6,104 5,180 Pension costs 3,449 3,990 Other employee-related costs 5,696 5,633 Salaries capitalized to developed software (8,955) (10,767)Cost of RSU/PSU 2,558 6,119 Salaries capitalized to multi-client library (14,696) (17,763)Personnel Costs 86,407 54,870 The number of employees as of 31 December 2022 was 908 (inc. 330 Magseis employees) versus 471as of 31 December 2021. Cash Bonus Plans In 2022, TGS had in place a Short-Term Incentive Bonus Plan that consisted of two separate components, Financial and Strategic. The Financial component was funded by allocating 3.5% of \ue645\ue658\ue647\ue64a\ue648\ue657\ue648\ue647\ue603\ue628\ue625\ue62c\ue637\ue627\ue624\ue611\ue603\ue637\ue64b\ue648\ue603\ue636\ue657\ue655\ue644\ue657\ue648\ue64a\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue652\ue651\ue648\ue651\ue657\ue603\ue65a\ue644\ue656\ue603\ue649\ue658\ue651\ue647\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue651\ue603\ue644\ue647\ue647\ue64c\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue7ae\ue65b\ue648\ue647\ue603\ue653\ue652\ue652\ue64f\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue614\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue611\ue603Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual EBITDA for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals,and benchmark data. All bonuses earned in respect of the 2022 bonus plan have been paid or accrued for as of 31 December 2022. More information on the Short-Term Incentive is provided in the Group\u2019s Management Remuneration Report, published contemporaneously with the Annual Report. \ue62c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue630\ue636\ue629\ue629\ue603\ue64b\ue644\ue647\ue603\ue64c\ue651\ue603\ue653\ue64f\ue644\ue646\ue648\ue603\ue644\ue603\ue636\ue64b\ue652\ue655\ue657\ue610\ue637\ue648\ue655\ue650\ue603\ue62c\ue651\ue646\ue648\ue651\ue657\ue64c\ue659\ue648\ue603\ue625\ue652\ue651\ue658\ue656\ue603\ue633\ue64f\ue644\ue651\ue603\ue60b\ue636\ue637\ue62c\ue633\ue60c\ue603\ue649\ue652\ue655\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647objectives for the company as well as employees\u2019 personal objectives. The bonus is paid annually around April the following year based on being employed at the time of payout. The bonus percentage obtainable is based on both corporate objectives and individual objectives, the more senior in the organization the more weighting towards the corporate objectives and the higher the bonus can be as percentage of base salary. The bonus is calculated based on achievements and approved by the Board.The STIP for 2022 is estimated to cost USD 3.1 million and was accrued in 2022.Executive Management Stock Incentives The following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Total Balance of Free-Standing Warrants Related to Unvested Executive Management 2022 \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue636\ue64b\ue644\ue655\ue648\ue656\ue603\ue62b\ue648\ue64f\ue647\ue603\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615 Incentive Stocks Awarded in 2022Incentive Stock UnitsKristian Johansen (CEO) 159,555 66,500 187,500 Sven B\u00f8rre Larsen (CFO) 53,614 26,730 61,030 Jan Schoolmeesters (EVP Digital Energy Solutions) 55,802 26,730 75,330 William Ashby (EVP Eastern Hemisphere) 55,510 26,730 75,330 Tana Pool (EVP Legal) 49,022 26,730 75,330 Whitney Eaton (EVP People & Sustainability 4,165 26,730 56,830 David Hajovsky (EVP Western Hemisphere) 17,683 26,730 56,830 The tables below show total expensed compensation to executive management in 2022:Payments from Long-Term Tota34 Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 587 999 109 408 17 2,120 1Sven B\u00f8rre Larsen (CFO), 320 234 15 151 13 733 Jan Schoolmeesters (EVP Digital Energy 373 313 6 151 13 856 1Solutions)2William Ashby (EVP Eastern Hemisphere) 334 232 1 153 18 738 Tana Pool (EVP Legal) 336 245 14 150 17 762 Whitney Eaton (EVP People & 256 141 15 42 11 465 Sustainability) David Hajovsky (EVP Western Hemisphere) 298 259 18 310 12 897 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6034) Represents the value of shares issued during 2022 with respect to the 2019 Long-Term Incentive Plan, which vested in 2022.\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue611\ue603\ue626\ue652\ue650\ue653\ue648\ue651\ue656\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue652\ue651\ue64f\ue65c\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue603\ue652\ue649\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. \ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue645\ue652\ue651\ue658\ue656\ue648\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue615\ue611The tables below show total compensation to executive management in 2021.Payments from Long-Term Tota45Salary Bonuses \ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656Incentive PlansPensionRemunerationsKristian Johansen (CEO) 564 73 142 586 17 1,382 1,7Fredrik Amundsen (CFO to August 2021)259 15 97 156 16 543 Jan Schoolmeesters (EVP Digital Energy Solutions)\u00b9 442 19 19 \u2013 14 494 William Ashby (EVP Eastern Hemisphere)\u00b2 310 22 147 233 22 734 1, 6Rune Eng (EVP International to February 2021)49 \u2013 1,170 \u2013 9 1,228 2, 8\ue637\ue644\ue651\ue65c\ue644\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue60b\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue60c299 31 2 168 21 521 Tana Pool (EVP Legal) 323 20 27 216 17 603 1, 3Sven B\u00f8rre Larsen (CFO from August 2021)317 20 17 282 14 650 3David Hajovsky (EVP Western Hemisphere from March 2021)294 26 20 60 11 411 3Whitney Eaton (EVP ESG Compliance from March 2021)225 11 13 14 10 273 1) Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2) Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3) Compensation has been annualized for those serving less than a year on the Executive Team. Sven B\u00f8rre Larsen was an employee of the Group during the entire 2021 and became CFO of the Group in August 2021. David Hajovsky and Whitney Eaton were employees of the company during the entire 2021 and joined the Executive Team in March 2021. 4)\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue64f\ue64f\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue60b\ue656\ue658\ue646\ue64b\ue603\ue644\ue656\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue610\ue653\ue644\ue64c\ue647\ue603\ue64f\ue64c\ue649\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue603\ue644\ue651\ue647\ue603\ue65a\ue648\ue64f\ue649\ue644\ue655\ue648\ue603\ue64c\ue651\ue656\ue658\ue655\ue644\ue651\ue646\ue648\ue60c\ue611\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue644\ue64f\ue656\ue652\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue648\ue65b\ue653\ue644\ue657\ue655\ue64c\ue644\ue657\ue648\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue644\ue653\ue653\ue64f\ue64c\ue646\ue644\ue645\ue64f\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue656\ue611\ue6035) Represents the value of shares issued during 2021 with respect to the 2018 Long-Term Incentive Plan, which vested in 2021. 6)\ue603\ue630\ue655\ue611\ue603\ue628\ue651\ue64a\ue603\ue656\ue648\ue655\ue659\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue655\ue657\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue628\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue637\ue648\ue644\ue650\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue611\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue652\ue657\ue644\ue64f\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue614\ue60f\ue614\ue619\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue644\ue656\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6037)\ue603\ue630\ue655\ue611\ue603\ue624\ue650\ue658\ue651\ue647\ue656\ue648\ue651\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue64c\ue656\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue626\ue629\ue632\ue603\ue64c\ue651\ue603\ue624\ue658\ue64a\ue658\ue656\ue657\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue645\ue658\ue657\ue603\ue646\ue652\ue651\ue657\ue64c\ue651\ue658\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue651\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue62b\ue648\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue61b\ue619\ue603\ue613\ue613\ue613\ue603\ue644\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue658\ue651\ue647\ue648\ue655\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue671\ue6038)\ue603\ue630\ue655\ue656\ue611\ue603\ue62b\ue648\ue655\ue65a\ue644\ue651\ue64a\ue648\ue655\ue603\ue655\ue648\ue656\ue64c\ue64a\ue651\ue648\ue647\ue603\ue64b\ue648\ue655\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue656\ue603\ue628\ue639\ue633\ue603\ue636\ue657\ue644\ue7ac\ue603\ue609\ue603\ue636\ue658\ue653\ue653\ue652\ue655\ue657\ue603\ue64c\ue651\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue614\ue611\ue603\ue603\ue637\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue656\ue648\ue657\ue603\ue649\ue652\ue655\ue657\ue64b\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue653\ue644\ue64c\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue648\ue65b\ue648\ue646\ue658\ue657\ue64c\ue659\ue648\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603year. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2021\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue645\ue652\ue651\ue658\ue656\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue658\ue655\ue657\ue64b\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue613\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue615\ue613\ue615\ue614\ue611TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2022, performance share units(PSUs) were issued to the executive and senior leadership teams under the 2022 Long-Term Incentive Plan. The plan and status versus performance metrics are further describedin the Management Remuneration Report. The 2022 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0% to 100% of the PSUs awarded. The 2022 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2022 Management Remuneration Report. \ue637\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue625\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control include the CEO, CFO and EVP, Acquisition. In those circumstances, the CEO and CFO are each entitled to severance pay equal to 1x their highest annual base \ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue657\ue64b\ue655\ue648\ue648\ue603\ue65c\ue648\ue644\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue650\ue650\ue648\ue647\ue64c\ue644\ue657\ue648\ue64f\ue65c\ue603\ue653\ue655\ue648\ue646\ue648\ue647\ue648\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603from the expiration of the notice period. The EVP, Acquisition, is entitled to severance pay \ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652\ue603\ue614\ue65b\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue651\ue651\ue658\ue644\ue64f\ue603\ue626\ue652\ue650\ue653\ue644\ue651\ue65c\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue64c\ue651\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue657\ue64c\ue650\ue648\ue603\ue652\ue649\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue655\ue603\ue615\ue65b\ue603\ue653\ue655\ue64c\ue652\ue655\ue603\ue645\ue644\ue656\ue648\ue603\ue656\ue644\ue64f\ue644\ue655\ue65c\ue603\ue644\ue656\ue603\ue626\ue628\ue632\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60f\ue603\ue653\ue655\ue652\ue610\ue655\ue644\ue657\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue657\ue648\ue655\ue650\ue603\ue652\ue649\ue603\ue64b\ue64c\ue656\ue603\ue644\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue60f\ue603whichever is higher. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will to be paid out over the following one-year period. No other members of the executive management team have employment agreements \ue653\ue655\ue652\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue648\ue655\ue650\ue64c\ue651\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue611\ue603Board of Directors Fees and Other Fees The following set forth the compensation paid to the Board of Directors.Value of Shares Total12Board of Directors Fees 2022 Director's FeeReceivedRemunerations\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue60382 41 123(Chair of the Board)3Mark Leonard (Director)43 21 643Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Hank Hamilton (Chair of the 164 \u2013 164Board until May 2022)Wenche Agerup (Director until 17 \u2013 17May 2022)1) The table includes Directors\u2019' fees paid during the year. Directors receive fees on a biannual basis as decided by theAGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments. 2) In May 2022, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. 3) Includes fee from being Chair of the Compensation Committee (Mr. Leonard) and the Audit Committee (Mrs. Egset).No. of Restricted Shares No. ofReceived Shares HeldBoard of Directors Stock OwnershipDuring 2022\ue616\ue614\ue612\ue614\ue615\ue612\ue615\ue613\ue615\ue615\ue626\ue64b\ue655\ue64c\ue656\ue657\ue652\ue653\ue64b\ue648\ue655\ue603\ue62a\ue648\ue652\ue7ac\ue655\ue648\ue65c\ue603\ue629\ue64c\ue651\ue64f\ue644\ue65c\ue656\ue652\ue651\ue603 3,300 8,250(Chairman of the Board)Mark Leonard (Director) 1,650 30,750Irene Egset (Director) 1,650 6,600Svein Harald \u00d8ygard (Director) 1,650 3,300Grethe Kristin Moen (Director) 1,650 3,3001Compensation to the Members of the Nomination Committee2022 2021Glen Ole R\u00f8dland (Chair) 15 11Christina Stray 5 12Herman Kleeven (Member to May 2022) 5 111) The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.",
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"value": "Auditor\u2019s FeeAudit and other services 2022 2021KPMG, Deloitte and Crowe Statutory audit 1,589 1,448Other attestation services 12 6Other services 157 56Total fees 1,758 1,510All amounts are exclusive of VAT.",
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"pp-value-84-2": {
"value": "\ue614\ue616\ue611\ue603\ue636\ue62b\ue624\ue635\ue628\ue7eb\ue625\ue624\ue636\ue628\ue627\ue603\ue633\ue624\ue63c\ue630\ue628\ue631\ue637\ue636Since 2015, TGS has issued awards of incentive stock units to its executive management, senior leadership team and other non-executive key employees. From 2015 to 2022, TGS awarded a limited number of performance share units (PSUs) to executive management, while a limited amount of restricted share units (RSUs) were awarded to non-executive key employees other than the executive management. In 2020, 2021 and 2022, TGS awarded PSUs to members of the senior leadership team. The awards are settled in common sharesof TGS, and each of the PSUs and RSUs represent the right to receive the maximum of onecommon share. The PSUs and the RSUs vest three years after the date of grant. During 2022, the 2019 PSU and RSU awards vested, and in 2021, the 2018 PSU and RSU awards vested. In 2022, TGS issued a total of 341,280 PSUs to members of the executive and senior leadership teams. The actual number of shares to be received by holders of the 2022 PSUs are dependent on three performance metrics which are measured for the period 1 January 2022 through 31 December 2024 (2021 plan: 1 January 2021 through 31 December 2023): \uea02 Relative return on average capital employed \uea02 Absolute return on average capital employed \uea02 Health, social and environmental (HSE) metrics and sustainability metric The performance metrics are described in more detail in the Management Remuneration Report. The payout percentage for the PSUs will depend on the Group\u2019s achievement when all the performance metrics are fully earned, with payout ranging from 0% to 100%. Iffully earned at 100% payout, a total of 341,280 PSUs would vest (2021 plan: 290,300 PSUsremaining at 31 December 2021). The fair value of the PSUs granted in 2021 is measured based on the market value at the grant date and expensed over the vesting period. The holders of the RSUs are eligible to receive one share per RSU on the vesting date, and the fair value of the RSUs granted in 2022 is measured based on the market value of the shares on the grant day. A total of 143,800 RSUs were granted in 2022 (2021 plan: 137,500 RSUs). The expense recognized for incentive stock units awarded, which is considered expense for employee services during the year, is shown in the following table:TGS\u2019 shares are traded in NOK at the Oslo Stock Exchange. TGS\u2019 functional currency is USD and the share-based payment plans will expose TGS to currency risk in relation to the \ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue645\ue652\ue652\ue64e\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue638\ue636\ue627\ue611\ue603The fair value of share-based payments granted is estimated at the date of the grant using the Black-Scholes model, taking into account the vesting pattern of each share-based award. Fair value of the share-based award has been determined by a level 3-technique from the fair value hierarchy (see also Note 16). The following table illustrates the number of outstanding share-based awards expected tobe vested (No.) and weighted average exercise prices (WAEP) of, and movements in, RSUs and PSUs:WAEP WAEP11 2022 No.(NOK)2021 No.(NOK)Outstanding at 1 January 1,061,310 0.25 1,145,070 0.25Granted during the year 485,080 0.25 480,100 0.25Adjusted quantity due to (131,496) (127,200) performance criteriaForfeited during the year (47,550) (189,660)Exercised during the year (171,164) .25 (247,000) 0.25Expired during the year \u2013 -Corrected during the year (12,000) -Outstanding at 31 December 1,184,180 0.25 1,061,310 0.251) The WAEP for the incentive stock units is the par value of each share of stock, which must be paid by the holder of theunits. The weighted average remaining contractual life for the long-term incentive plans outstanding on 31 December 2022is 1.58 years (2021: 1.63 years). The weighted average fair value of the PSUs and RSUs granted during 2022 was NOK 146.7. The weighted average faivalue of the PSUs and RSUs granted during 2021 was NOK 99.8. The RSU and PSU plan is equity-settled and the fair values are measured at grant date. The liabilities, Social Security taxes, arising from the plans amounted to USD 0.20 million as of 31 December 2022 (2021: USD 0.14 million). Outstanding PSUs and RSUs as of 31 December 2022: \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue633\ue636\ue638\ue656\ue612Exercise RSUsdates Holders \ue633\ue655\ue64c\ue646\ue648\ue612\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656 GrantedFair market value (FMV) Key 195,000 See below of a share including 10 August 2020employeesexpected dividendsFair market value (FMV) of a share Executive 2194,000 See below including expected 10 August 2020managementdividends, adjusted for performance criteriaFair market value (FMV) Key 3122,300 See below of a share including 10 August 2021employeesexpected dividendsFair market value (FMV) of a share Executive 4290,300 See below including expected 10 August 2021managementdividends, adjusted for performance criteriaFair market value (FMV) Key 5141,300 See below of a share including 9 August 2022employeesexpected dividendsFair market value (FMV) of a share Executive 6341,280 See below including expected 9 August 2022managementdividends, adjusted for performance criteria1,184,1801) The holders will receive maximum one share per unit on 10 August 2023. 2) The holders will receive maximum one share per unit on 10 August 2023, subject to determination of payout percentage ranging from 0% to 100%. 3) The holders will receive maximum one share per unit on 10 August 2024. 4) The holders will receive maximum one share per unit on 10 August 2024, subject to determination of payout percentage ranging from 0% to 100%.5) The holders will receive maximum one share per unit on 9 August 2025. 6) The holders will receive maximum one share per unit on 9 August 2025, subject to determination of payout percentage ranging from 0% to 100%.",
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"pp-value-84-3": {
"value": "\ue614\ue616\ue611\ue603\ue636\ue62b\ue624\ue635\ue628\ue7eb\ue625\ue624\ue636\ue628\ue627\ue603\ue633\ue624\ue63c\ue630\ue628\ue631\ue637\ue636Since 2015, TGS has issued awards of incentive stock units to its executive management, senior leadership team and other non-executive key employees. From 2015 to 2022, TGS awarded a limited number of performance share units (PSUs) to executive management, while a limited amount of restricted share units (RSUs) were awarded to non-executive key employees other than the executive management. In 2020, 2021 and 2022, TGS awarded PSUs to members of the senior leadership team. The awards are settled in common sharesof TGS, and each of the PSUs and RSUs represent the right to receive the maximum of onecommon share. The PSUs and the RSUs vest three years after the date of grant. During 2022, the 2019 PSU and RSU awards vested, and in 2021, the 2018 PSU and RSU awards vested. In 2022, TGS issued a total of 341,280 PSUs to members of the executive and senior leadership teams. The actual number of shares to be received by holders of the 2022 PSUs are dependent on three performance metrics which are measured for the period 1 January 2022 through 31 December 2024 (2021 plan: 1 January 2021 through 31 December 2023): \uea02 Relative return on average capital employed \uea02 Absolute return on average capital employed \uea02 Health, social and environmental (HSE) metrics and sustainability metric The performance metrics are described in more detail in the Management Remuneration Report. The payout percentage for the PSUs will depend on the Group\u2019s achievement when all the performance metrics are fully earned, with payout ranging from 0% to 100%. Iffully earned at 100% payout, a total of 341,280 PSUs would vest (2021 plan: 290,300 PSUsremaining at 31 December 2021). The fair value of the PSUs granted in 2021 is measured based on the market value at the grant date and expensed over the vesting period. The holders of the RSUs are eligible to receive one share per RSU on the vesting date, and the fair value of the RSUs granted in 2022 is measured based on the market value of the shares on the grant day. A total of 143,800 RSUs were granted in 2022 (2021 plan: 137,500 RSUs). The expense recognized for incentive stock units awarded, which is considered expense for employee services during the year, is shown in the following table:TGS\u2019 shares are traded in NOK at the Oslo Stock Exchange. TGS\u2019 functional currency is USD and the share-based payment plans will expose TGS to currency risk in relation to the \ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue656\ue657\ue656\ue603\ue645\ue652\ue652\ue64e\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue631\ue632\ue62e\ue603\ue644\ue651\ue647\ue603\ue638\ue636\ue627\ue611\ue603The fair value of share-based payments granted is estimated at the date of the grant using the Black-Scholes model, taking into account the vesting pattern of each share-based award. Fair value of the share-based award has been determined by a level 3-technique from the fair value hierarchy (see also Note 16). The following table illustrates the number of outstanding share-based awards expected tobe vested (No.) and weighted average exercise prices (WAEP) of, and movements in, RSUs and PSUs:WAEP WAEP11 2022 No.(NOK)2021 No.(NOK)Outstanding at 1 January 1,061,310 0.25 1,145,070 0.25Granted during the year 485,080 0.25 480,100 0.25Adjusted quantity due to (131,496) (127,200) performance criteriaForfeited during the year (47,550) (189,660)Exercised during the year (171,164) .25 (247,000) 0.25Expired during the year \u2013 -Corrected during the year (12,000) -Outstanding at 31 December 1,184,180 0.25 1,061,310 0.251) The WAEP for the incentive stock units is the par value of each share of stock, which must be paid by the holder of theunits. The weighted average remaining contractual life for the long-term incentive plans outstanding on 31 December 2022is 1.58 years (2021: 1.63 years). The weighted average fair value of the PSUs and RSUs granted during 2022 was NOK 146.7. The weighted average faivalue of the PSUs and RSUs granted during 2021 was NOK 99.8. The RSU and PSU plan is equity-settled and the fair values are measured at grant date. The liabilities, Social Security taxes, arising from the plans amounted to USD 0.20 million as of 31 December 2022 (2021: USD 0.14 million). Outstanding PSUs and RSUs as of 31 December 2022: \ue631\ue652\ue611\ue603\ue652\ue649\ue603\ue633\ue636\ue638\ue656\ue612Exercise RSUsdates Holders \ue633\ue655\ue64c\ue646\ue648\ue612\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656 GrantedFair market value (FMV) Key 195,000 See below of a share including 10 August 2020employeesexpected dividendsFair market value (FMV) of a share Executive 2194,000 See below including expected 10 August 2020managementdividends, adjusted for performance criteriaFair market value (FMV) Key 3122,300 See below of a share including 10 August 2021employeesexpected dividendsFair market value (FMV) of a share Executive 4290,300 See below including expected 10 August 2021managementdividends, adjusted for performance criteriaFair market value (FMV) Key 5141,300 See below of a share including 9 August 2022employeesexpected dividendsFair market value (FMV) of a share Executive 6341,280 See below including expected 9 August 2022managementdividends, adjusted for performance criteria1,184,1801) The holders will receive maximum one share per unit on 10 August 2023. 2) The holders will receive maximum one share per unit on 10 August 2023, subject to determination of payout percentage ranging from 0% to 100%. 3) The holders will receive maximum one share per unit on 10 August 2024. 4) The holders will receive maximum one share per unit on 10 August 2024, subject to determination of payout percentage ranging from 0% to 100%.5) The holders will receive maximum one share per unit on 9 August 2025. 6) The holders will receive maximum one share per unit on 9 August 2025, subject to determination of payout percentage ranging from 0% to 100%.18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-88-2": {
"value": "14. EARNINGS PER SHARE\ue625\ue644\ue656\ue64c\ue646\ue603\ue648\ue644\ue655\ue651\ue64c\ue651\ue64a\ue656\ue603\ue653\ue648\ue655\ue603\ue656\ue64b\ue644\ue655\ue648\ue603\ue64c\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue651\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603ordinary equity holders of TGS by the weighted average number of ordinary shares outstanding (net of treasury shares) during the year. Diluted earnings per share is \ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue652\ue655\ue647\ue64c\ue651\ue644\ue655\ue65c\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue603\ue645\ue65c\ue603the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of allthe dilutive potential ordinary shares (RSUs and PSUs) into ordinary shares. The following \ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue603\ue644\ue651\ue647\ue603\ue656\ue64b\ue644\ue655\ue648\ue603\ue647\ue644\ue657\ue644\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue646\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue64f\ue658\ue657\ue648\ue647\ue603\ue648\ue644\ue655\ue651\ue64c\ue651\ue64a\ue656\ue603\ue653\ue648\ue655\ue603\ue656\ue64b\ue644\ue655\ue648\ue603computations. 2022 2021\ue631\ue648\ue657\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue657\ue657\ue655\ue64c\ue645\ue658\ue657\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue652\ue655\ue647\ue64c\ue651\ue644\ue655\ue65c\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657 87,796 (75,985Weighted average number of ordinary shares (excluding 117,815 116,740treasury shares) for basic earnings per share\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue652\ue651 1,121 1,101Weighted average number of ordinary shares (excluding 118,936 117,841\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue60c\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue647\ue64c\ue64f\ue658\ue657\ue64c\ue652\ue651Basic earnings per share 0.75 (0.65Diluted earnings per share 0.74 (0.65",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-89-2": {
"value": "15. EQUITY AND SHAREHOLDERS\u2019 AUTHORIZATIONSOrdinary shares issued and fully paid Number of shares USD31 December 2020 117,303,399 4,082Canceled treasury shares 30.09.2021 (50,100) (1Issued 06 October 2021 for cash on vesting of PSU and RSU 187,819 531 December 2021 117,441,118 4,086Cancelled treasury shares 14.07.2022 (1,367,953) (33Issued 30.09.2022 for cash on vesting of PSU and RSU 127,625 3Capital Increase 11.10.2022 (Magseis purchase) 8,726,649 20331 December 2022 124,927,439 4,259Treasury SharesTGS, from time to time, buys back shares under authorizations given by the shareholders. \ue637\ue64b\ue648\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue630\ue609\ue624\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651to exercise of employees\u2019 stock options or eventually canceled. As of 31 December 2022TGS held 458 515 treasury shares, 0.37% of the total shares issued (2021: 1 334 261 shares, 1.14%). The following table shows the movement of treasury shareholdings. Number of shares USD31 December 2020 75,000 2 11 February \u2013 13 December 2021 treasury shares bought back 1,319,261 38 11 May 2021, treasury shares distributed to Board members (9,900) (0)30 September 2021 treasury shares canceled (50,100) (1)31 December 2021 1,334,261 38 22 February \u2013 20 September 2021 treasury shares bought back 502,107 13 13 May 2022, treasury shares distributed to Board members (9,900) (0)14 July 2022 treasury shares canceled (1,367,953) (33)31 December 2022 458,515 18 Shareholders\u2019 Authorization to the Board to Increase Share Capital in the Group and to Issue Convertible LoansBy resolution of the Annual General Meeting (AGM) held 11 May 2022, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 2,936,027 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The \ue646\ue644\ue653\ue64c\ue657\ue644\ue64f\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue645\ue65c\ue603\ue656\ue648\ue657\ue610\ue652\ue7ac\ue603\ue652\ue655\ue603\ue645\ue65c\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue64e\ue64c\ue651\ue647\ue611\ue603\ue637\ue64b\ue648\ue603authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue new shares. By resolution of the AGM held 11 May 2022, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 2,936,027 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10% of theGroup\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 othe Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviatedfrom by the Board. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue convertible loans. In addition, by resolution of the AGM held 11 May 2022, the issuance of maximum 550,000shares, supported by freestanding warrants, to executives and key employees, pursuant tothe TGS 2022 Long-Term Incentive Plan (2022 LTIP), was approved.By the resolution of the AGM held 11 May 2022 The Group\u2019 share capital was reduced by NOK 341,988.25 through cancellation of 1,367,953 treasury shares held by the Group eachwith par value of NOK 0.25, on 14 July 2022. The Group increased the share capital by NOK 31,906.25 on 30 September 2022 and by NOK 2,181,662.25 on 11 October 2022 . The Group did not issue any convertible loans between 11 May 2022 and 31 December 2022.Shareholders\u2019 Authorization to the Board to Buy Back Shares in the GroupBy resolution of the AGM held 11 May 2022, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10% of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 2,936,027. The limitationsare adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share is NOK 0.25 and the highest price to be paid per share is \ue657\ue64b\ue648\ue603\ue659\ue652\ue64f\ue658\ue650\ue648\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue656\ue603\ue654\ue658\ue652\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue652\ue646\ue64e\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue659\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603days prior to the time of the acquisition plus 5%. The lowest price is equal to the current nominal value and shall be adjusted in the event of share consolidation, share splits and similar transactions. Acquisition and sale of the Group\u2019s own shares can take place in the manner which the Board of Directors considers to be in the Group\u2019s best interest. The authorization can be used one or several times. This authorization is valid until the AGM in 2023, however no longer than until 30 June 2023. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 283,515 shares for treasury between 11 May 2022 and 31 December 2022 pursuant to the above authorization. After 31 December 2022, until the date of \ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue615\ue617\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue616\ue60c\ue60f\ue603\ue651\ue652\ue603\ue651\ue648\ue65a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue611There have been no other transactions potentially involving ordinary shares between 31 \ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611Shareholders\u2019 Authorization to the Board to Distribute Dividends\ue637\ue64b\ue648\ue603\ue624\ue62a\ue630\ue603\ue64b\ue648\ue64f\ue647\ue603\ue614\ue614\ue603\ue630\ue644\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue651\ue648\ue65a\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue66f\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue64f\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603shall be valid until the Group\u2019s AGM in 2023, but no later than 30 June 2023. \uea02 On 12 May 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 21 July 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 27 October 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.48) to the shareholders. \uea02 On 9 February 2023, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.46) to the shareholders.The 20 Largest Shareholders as of 31 December 2022 as Registered with VPS Name Country Shares %1 FOLKETRYGDFONDET Norway Ordinary 11,032,768 8.8%2 State Street Bank and Trust Comp United States Nominee 6,507,301 5.2%3 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 5,431,568 4.3%4 The Northern Trust Comp, London Br United Kingdom Nominee 5,001,023 4.0%5 PARETO AKSJE NORGE VERDIPAPIRFOND Norway Ordinary 3,264,495 2.6%6 The Bank of New York Mellon United States Nominee 2,905,800 2.3%7 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 2,411,457 1.9%8 State Street Bank and Trust Comp United States Nominee 2,072,662 1.7%9 \ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue630\ue636\ue603\ue62f\ue62f\ue626 United States Ordinary 2,055,985 1.6%10 AAT INVEST AS Norway Ordinary 1,900,000 1.5%11 CLEARSTREAM BANKING S.A. Luxembourg Nominee 1,830,103 1.5%12 BNP Paribas Luxembourg Nominee 1,689,937 1.4%13 State Street Bank and Trust Comp United States Nominee 1,590,434 1.3%14 Morgan Stanley & Co. Int. Plc. United Kingdom Nominee 1,583,305 1.3%15 RBC INVESTOR SERVICES TRUST Ireland Nominee 1,574,793 1.3%16 VEVLEN G\u00c5RD AS Norway Ordinary 1,530,000 1.2%17 Euroclear Bank S.A./N.V. Belgium Nominee 1,489,689 1.2%18 HAMILTON United States Ordinary 1,352,400 1.1%19 VERDIPAPIRFONDET HOLBERG NORGE Norway Ordinary 1,325,000 1.1%20 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 1,295,822 1.0% 20 LARGEST 57,844,542 46.3%Total number of shares, par value of NOK 0.25 124,927,439 100.0%",
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"pp-value-89-3": {
"value": "15. EQUITY AND SHAREHOLDERS\u2019 AUTHORIZATIONSOrdinary shares issued and fully paid Number of shares USD31 December 2020 117,303,399 4,082Canceled treasury shares 30.09.2021 (50,100) (1Issued 06 October 2021 for cash on vesting of PSU and RSU 187,819 531 December 2021 117,441,118 4,086Cancelled treasury shares 14.07.2022 (1,367,953) (33Issued 30.09.2022 for cash on vesting of PSU and RSU 127,625 3Capital Increase 11.10.2022 (Magseis purchase) 8,726,649 20331 December 2022 124,927,439 4,259Treasury SharesTGS, from time to time, buys back shares under authorizations given by the shareholders. \ue637\ue64b\ue648\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue630\ue609\ue624\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651to exercise of employees\u2019 stock options or eventually canceled. As of 31 December 2022TGS held 458 515 treasury shares, 0.37% of the total shares issued (2021: 1 334 261 shares, 1.14%). The following table shows the movement of treasury shareholdings. Number of shares USD31 December 2020 75,000 2 11 February \u2013 13 December 2021 treasury shares bought back 1,319,261 38 11 May 2021, treasury shares distributed to Board members (9,900) (0)30 September 2021 treasury shares canceled (50,100) (1)31 December 2021 1,334,261 38 22 February \u2013 20 September 2021 treasury shares bought back 502,107 13 13 May 2022, treasury shares distributed to Board members (9,900) (0)14 July 2022 treasury shares canceled (1,367,953) (33)31 December 2022 458,515 18 Shareholders\u2019 Authorization to the Board to Increase Share Capital in the Group and to Issue Convertible LoansBy resolution of the Annual General Meeting (AGM) held 11 May 2022, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 2,936,027 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The \ue646\ue644\ue653\ue64c\ue657\ue644\ue64f\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue645\ue65c\ue603\ue656\ue648\ue657\ue610\ue652\ue7ac\ue603\ue652\ue655\ue603\ue645\ue65c\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue64e\ue64c\ue651\ue647\ue611\ue603\ue637\ue64b\ue648\ue603authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue new shares. By resolution of the AGM held 11 May 2022, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 2,936,027 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10% of theGroup\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 othe Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviatedfrom by the Board. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue convertible loans. In addition, by resolution of the AGM held 11 May 2022, the issuance of maximum 550,000shares, supported by freestanding warrants, to executives and key employees, pursuant tothe TGS 2022 Long-Term Incentive Plan (2022 LTIP), was approved.By the resolution of the AGM held 11 May 2022 The Group\u2019 share capital was reduced by NOK 341,988.25 through cancellation of 1,367,953 treasury shares held by the Group eachwith par value of NOK 0.25, on 14 July 2022. The Group increased the share capital by NOK 31,906.25 on 30 September 2022 and by NOK 2,181,662.25 on 11 October 2022 . The Group did not issue any convertible loans between 11 May 2022 and 31 December 2022.Shareholders\u2019 Authorization to the Board to Buy Back Shares in the GroupBy resolution of the AGM held 11 May 2022, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10% of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 2,936,027. The limitationsare adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share is NOK 0.25 and the highest price to be paid per share is \ue657\ue64b\ue648\ue603\ue659\ue652\ue64f\ue658\ue650\ue648\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue656\ue603\ue654\ue658\ue652\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue652\ue646\ue64e\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue659\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603days prior to the time of the acquisition plus 5%. The lowest price is equal to the current nominal value and shall be adjusted in the event of share consolidation, share splits and similar transactions. Acquisition and sale of the Group\u2019s own shares can take place in the manner which the Board of Directors considers to be in the Group\u2019s best interest. The authorization can be used one or several times. This authorization is valid until the AGM in 2023, however no longer than until 30 June 2023. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 283,515 shares for treasury between 11 May 2022 and 31 December 2022 pursuant to the above authorization. After 31 December 2022, until the date of \ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue615\ue617\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue616\ue60c\ue60f\ue603\ue651\ue652\ue603\ue651\ue648\ue65a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue611There have been no other transactions potentially involving ordinary shares between 31 \ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611Shareholders\u2019 Authorization to the Board to Distribute Dividends\ue637\ue64b\ue648\ue603\ue624\ue62a\ue630\ue603\ue64b\ue648\ue64f\ue647\ue603\ue614\ue614\ue603\ue630\ue644\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue651\ue648\ue65a\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue66f\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue64f\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603shall be valid until the Group\u2019s AGM in 2023, but no later than 30 June 2023. \uea02 On 12 May 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 21 July 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 27 October 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.48) to the shareholders. \uea02 On 9 February 2023, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.46) to the shareholders.The 20 Largest Shareholders as of 31 December 2022 as Registered with VPS Name Country Shares %1 FOLKETRYGDFONDET Norway Ordinary 11,032,768 8.8%2 State Street Bank and Trust Comp United States Nominee 6,507,301 5.2%3 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 5,431,568 4.3%4 The Northern Trust Comp, London Br United Kingdom Nominee 5,001,023 4.0%5 PARETO AKSJE NORGE VERDIPAPIRFOND Norway Ordinary 3,264,495 2.6%6 The Bank of New York Mellon United States Nominee 2,905,800 2.3%7 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 2,411,457 1.9%8 State Street Bank and Trust Comp United States Nominee 2,072,662 1.7%9 \ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue630\ue636\ue603\ue62f\ue62f\ue626 United States Ordinary 2,055,985 1.6%10 AAT INVEST AS Norway Ordinary 1,900,000 1.5%11 CLEARSTREAM BANKING S.A. Luxembourg Nominee 1,830,103 1.5%12 BNP Paribas Luxembourg Nominee 1,689,937 1.4%13 State Street Bank and Trust Comp United States Nominee 1,590,434 1.3%14 Morgan Stanley & Co. Int. Plc. United Kingdom Nominee 1,583,305 1.3%15 RBC INVESTOR SERVICES TRUST Ireland Nominee 1,574,793 1.3%16 VEVLEN G\u00c5RD AS Norway Ordinary 1,530,000 1.2%17 Euroclear Bank S.A./N.V. Belgium Nominee 1,489,689 1.2%18 HAMILTON United States Ordinary 1,352,400 1.1%19 VERDIPAPIRFONDET HOLBERG NORGE Norway Ordinary 1,325,000 1.1%20 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 1,295,822 1.0% 20 LARGEST 57,844,542 46.3%Total number of shares, par value of NOK 0.25 124,927,439 100.0%",
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"pp-value-89-4": {
"value": "15. EQUITY AND SHAREHOLDERS\u2019 AUTHORIZATIONSOrdinary shares issued and fully paid Number of shares USD31 December 2020 117,303,399 4,082Canceled treasury shares 30.09.2021 (50,100) (1Issued 06 October 2021 for cash on vesting of PSU and RSU 187,819 531 December 2021 117,441,118 4,086Cancelled treasury shares 14.07.2022 (1,367,953) (33Issued 30.09.2022 for cash on vesting of PSU and RSU 127,625 3Capital Increase 11.10.2022 (Magseis purchase) 8,726,649 20331 December 2022 124,927,439 4,259Treasury SharesTGS, from time to time, buys back shares under authorizations given by the shareholders. \ue637\ue64b\ue648\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue630\ue609\ue624\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651to exercise of employees\u2019 stock options or eventually canceled. As of 31 December 2022TGS held 458 515 treasury shares, 0.37% of the total shares issued (2021: 1 334 261 shares, 1.14%). The following table shows the movement of treasury shareholdings. Number of shares USD31 December 2020 75,000 2 11 February \u2013 13 December 2021 treasury shares bought back 1,319,261 38 11 May 2021, treasury shares distributed to Board members (9,900) (0)30 September 2021 treasury shares canceled (50,100) (1)31 December 2021 1,334,261 38 22 February \u2013 20 September 2021 treasury shares bought back 502,107 13 13 May 2022, treasury shares distributed to Board members (9,900) (0)14 July 2022 treasury shares canceled (1,367,953) (33)31 December 2022 458,515 18 Shareholders\u2019 Authorization to the Board to Increase Share Capital in the Group and to Issue Convertible LoansBy resolution of the Annual General Meeting (AGM) held 11 May 2022, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 2,936,027 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The \ue646\ue644\ue653\ue64c\ue657\ue644\ue64f\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue645\ue65c\ue603\ue656\ue648\ue657\ue610\ue652\ue7ac\ue603\ue652\ue655\ue603\ue645\ue65c\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue64e\ue64c\ue651\ue647\ue611\ue603\ue637\ue64b\ue648\ue603authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue new shares. By resolution of the AGM held 11 May 2022, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 2,936,027 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10% of theGroup\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 othe Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviatedfrom by the Board. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue convertible loans. In addition, by resolution of the AGM held 11 May 2022, the issuance of maximum 550,000shares, supported by freestanding warrants, to executives and key employees, pursuant tothe TGS 2022 Long-Term Incentive Plan (2022 LTIP), was approved.By the resolution of the AGM held 11 May 2022 The Group\u2019 share capital was reduced by NOK 341,988.25 through cancellation of 1,367,953 treasury shares held by the Group eachwith par value of NOK 0.25, on 14 July 2022. The Group increased the share capital by NOK 31,906.25 on 30 September 2022 and by NOK 2,181,662.25 on 11 October 2022 . The Group did not issue any convertible loans between 11 May 2022 and 31 December 2022.Shareholders\u2019 Authorization to the Board to Buy Back Shares in the GroupBy resolution of the AGM held 11 May 2022, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10% of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 2,936,027. The limitationsare adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share is NOK 0.25 and the highest price to be paid per share is \ue657\ue64b\ue648\ue603\ue659\ue652\ue64f\ue658\ue650\ue648\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue656\ue603\ue654\ue658\ue652\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue652\ue646\ue64e\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue659\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603days prior to the time of the acquisition plus 5%. The lowest price is equal to the current nominal value and shall be adjusted in the event of share consolidation, share splits and similar transactions. Acquisition and sale of the Group\u2019s own shares can take place in the manner which the Board of Directors considers to be in the Group\u2019s best interest. The authorization can be used one or several times. This authorization is valid until the AGM in 2023, however no longer than until 30 June 2023. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 283,515 shares for treasury between 11 May 2022 and 31 December 2022 pursuant to the above authorization. After 31 December 2022, until the date of \ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue615\ue617\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue616\ue60c\ue60f\ue603\ue651\ue652\ue603\ue651\ue648\ue65a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue611There have been no other transactions potentially involving ordinary shares between 31 \ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611Shareholders\u2019 Authorization to the Board to Distribute Dividends\ue637\ue64b\ue648\ue603\ue624\ue62a\ue630\ue603\ue64b\ue648\ue64f\ue647\ue603\ue614\ue614\ue603\ue630\ue644\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue651\ue648\ue65a\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue66f\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue64f\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603shall be valid until the Group\u2019s AGM in 2023, but no later than 30 June 2023. \uea02 On 12 May 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 21 July 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 27 October 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.48) to the shareholders. \uea02 On 9 February 2023, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.46) to the shareholders.The 20 Largest Shareholders as of 31 December 2022 as Registered with VPS Name Country Shares %1 FOLKETRYGDFONDET Norway Ordinary 11,032,768 8.8%2 State Street Bank and Trust Comp United States Nominee 6,507,301 5.2%3 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 5,431,568 4.3%4 The Northern Trust Comp, London Br United Kingdom Nominee 5,001,023 4.0%5 PARETO AKSJE NORGE VERDIPAPIRFOND Norway Ordinary 3,264,495 2.6%6 The Bank of New York Mellon United States Nominee 2,905,800 2.3%7 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 2,411,457 1.9%8 State Street Bank and Trust Comp United States Nominee 2,072,662 1.7%9 \ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue630\ue636\ue603\ue62f\ue62f\ue626 United States Ordinary 2,055,985 1.6%10 AAT INVEST AS Norway Ordinary 1,900,000 1.5%11 CLEARSTREAM BANKING S.A. Luxembourg Nominee 1,830,103 1.5%12 BNP Paribas Luxembourg Nominee 1,689,937 1.4%13 State Street Bank and Trust Comp United States Nominee 1,590,434 1.3%14 Morgan Stanley & Co. Int. Plc. United Kingdom Nominee 1,583,305 1.3%15 RBC INVESTOR SERVICES TRUST Ireland Nominee 1,574,793 1.3%16 VEVLEN G\u00c5RD AS Norway Ordinary 1,530,000 1.2%17 Euroclear Bank S.A./N.V. Belgium Nominee 1,489,689 1.2%18 HAMILTON United States Ordinary 1,352,400 1.1%19 VERDIPAPIRFONDET HOLBERG NORGE Norway Ordinary 1,325,000 1.1%20 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 1,295,822 1.0% 20 LARGEST 57,844,542 46.3%Total number of shares, par value of NOK 0.25 124,927,439 100.0%",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-89-5": {
"value": "15. EQUITY AND SHAREHOLDERS\u2019 AUTHORIZATIONSOrdinary shares issued and fully paid Number of shares USD31 December 2020 117,303,399 4,082Canceled treasury shares 30.09.2021 (50,100) (1Issued 06 October 2021 for cash on vesting of PSU and RSU 187,819 531 December 2021 117,441,118 4,086Cancelled treasury shares 14.07.2022 (1,367,953) (33Issued 30.09.2022 for cash on vesting of PSU and RSU 127,625 3Capital Increase 11.10.2022 (Magseis purchase) 8,726,649 20331 December 2022 124,927,439 4,259Treasury SharesTGS, from time to time, buys back shares under authorizations given by the shareholders. \ue637\ue64b\ue648\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue655\ue648\ue644\ue656\ue658\ue655\ue65c\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue644\ue656\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue630\ue609\ue624\ue603\ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue658\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651to exercise of employees\u2019 stock options or eventually canceled. As of 31 December 2022TGS held 458 515 treasury shares, 0.37% of the total shares issued (2021: 1 334 261 shares, 1.14%). The following table shows the movement of treasury shareholdings. Number of shares USD31 December 2020 75,000 2 11 February \u2013 13 December 2021 treasury shares bought back 1,319,261 38 11 May 2021, treasury shares distributed to Board members (9,900) (0)30 September 2021 treasury shares canceled (50,100) (1)31 December 2021 1,334,261 38 22 February \u2013 20 September 2021 treasury shares bought back 502,107 13 13 May 2022, treasury shares distributed to Board members (9,900) (0)14 July 2022 treasury shares canceled (1,367,953) (33)31 December 2022 458,515 18 Shareholders\u2019 Authorization to the Board to Increase Share Capital in the Group and to Issue Convertible LoansBy resolution of the Annual General Meeting (AGM) held 11 May 2022, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 2,936,027 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The \ue646\ue644\ue653\ue64c\ue657\ue644\ue64f\ue603\ue64c\ue651\ue646\ue655\ue648\ue644\ue656\ue648\ue603\ue650\ue644\ue65c\ue603\ue645\ue648\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue646\ue644\ue656\ue64b\ue60f\ue603\ue645\ue65c\ue603\ue656\ue648\ue657\ue610\ue652\ue7ac\ue603\ue652\ue655\ue603\ue645\ue65c\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue646\ue652\ue651\ue657\ue655\ue64c\ue645\ue658\ue657\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue64e\ue64c\ue651\ue647\ue611\ue603\ue637\ue64b\ue648\ue603authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue new shares. By resolution of the AGM held 11 May 2022, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 2,936,027 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10% of theGroup\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 othe Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviatedfrom by the Board. The authorization is valid until the Annual General Meeting in 2023, but no later than 30 June 2023. The authorization replaces previously granted authorizations to issue convertible loans. In addition, by resolution of the AGM held 11 May 2022, the issuance of maximum 550,000shares, supported by freestanding warrants, to executives and key employees, pursuant tothe TGS 2022 Long-Term Incentive Plan (2022 LTIP), was approved.By the resolution of the AGM held 11 May 2022 The Group\u2019 share capital was reduced by NOK 341,988.25 through cancellation of 1,367,953 treasury shares held by the Group eachwith par value of NOK 0.25, on 14 July 2022. The Group increased the share capital by NOK 31,906.25 on 30 September 2022 and by NOK 2,181,662.25 on 11 October 2022 . The Group did not issue any convertible loans between 11 May 2022 and 31 December 2022.Shareholders\u2019 Authorization to the Board to Buy Back Shares in the GroupBy resolution of the AGM held 11 May 2022, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10% of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 2,936,027. The limitationsare adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share is NOK 0.25 and the highest price to be paid per share is \ue657\ue64b\ue648\ue603\ue659\ue652\ue64f\ue658\ue650\ue648\ue603\ue65a\ue648\ue64c\ue64a\ue64b\ue657\ue648\ue647\ue603\ue644\ue659\ue648\ue655\ue644\ue64a\ue648\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue644\ue656\ue603\ue654\ue658\ue652\ue657\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue652\ue646\ue64e\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue659\ue648\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603days prior to the time of the acquisition plus 5%. The lowest price is equal to the current nominal value and shall be adjusted in the event of share consolidation, share splits and similar transactions. Acquisition and sale of the Group\u2019s own shares can take place in the manner which the Board of Directors considers to be in the Group\u2019s best interest. The authorization can be used one or several times. This authorization is valid until the AGM in 2023, however no longer than until 30 June 2023. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 283,515 shares for treasury between 11 May 2022 and 31 December 2022 pursuant to the above authorization. After 31 December 2022, until the date of \ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue60b\ue615\ue617\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue616\ue60c\ue60f\ue603\ue651\ue652\ue603\ue651\ue648\ue65a\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue611There have been no other transactions potentially involving ordinary shares between 31 \ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611Shareholders\u2019 Authorization to the Board to Distribute Dividends\ue637\ue64b\ue648\ue603\ue624\ue62a\ue630\ue603\ue64b\ue648\ue64f\ue647\ue603\ue614\ue614\ue603\ue630\ue644\ue65c\ue603\ue615\ue613\ue615\ue615\ue603\ue655\ue648\ue651\ue648\ue65a\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue66f\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603\ue657\ue652\ue603\ue647\ue64c\ue656\ue657\ue655\ue64c\ue645\ue658\ue657\ue648\ue603\ue654\ue658\ue644\ue655\ue657\ue648\ue655\ue64f\ue65c\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue615\ue613\ue615\ue614\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue644\ue658\ue657\ue64b\ue652\ue655\ue64c\ue65d\ue644\ue657\ue64c\ue652\ue651\ue603shall be valid until the Group\u2019s AGM in 2023, but no later than 30 June 2023. \uea02 On 12 May 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 21 July 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.36) to the shareholders. \uea02 On 27 October 2022, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.48) to the shareholders. \uea02 On 9 February 2023, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.46) to the shareholders.The 20 Largest Shareholders as of 31 December 2022 as Registered with VPS Name Country Shares %1 FOLKETRYGDFONDET Norway Ordinary 11,032,768 8.8%2 State Street Bank and Trust Comp United States Nominee 6,507,301 5.2%3 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 5,431,568 4.3%4 The Northern Trust Comp, London Br United Kingdom Nominee 5,001,023 4.0%5 PARETO AKSJE NORGE VERDIPAPIRFOND Norway Ordinary 3,264,495 2.6%6 The Bank of New York Mellon United States Nominee 2,905,800 2.3%7 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 2,411,457 1.9%8 State Street Bank and Trust Comp United States Nominee 2,072,662 1.7%9 \ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue630\ue636\ue603\ue62f\ue62f\ue626 United States Ordinary 2,055,985 1.6%10 AAT INVEST AS Norway Ordinary 1,900,000 1.5%11 CLEARSTREAM BANKING S.A. Luxembourg Nominee 1,830,103 1.5%12 BNP Paribas Luxembourg Nominee 1,689,937 1.4%13 State Street Bank and Trust Comp United States Nominee 1,590,434 1.3%14 Morgan Stanley & Co. Int. Plc. United Kingdom Nominee 1,583,305 1.3%15 RBC INVESTOR SERVICES TRUST Ireland Nominee 1,574,793 1.3%16 VEVLEN G\u00c5RD AS Norway Ordinary 1,530,000 1.2%17 Euroclear Bank S.A./N.V. Belgium Nominee 1,489,689 1.2%18 HAMILTON United States Ordinary 1,352,400 1.1%19 VERDIPAPIRFONDET HOLBERG NORGE Norway Ordinary 1,325,000 1.1%20 JPMorgan Chase Bank, N.A., London United Kingdom Nominee 1,295,822 1.0% 20 LARGEST 57,844,542 46.3%Total number of shares, par value of NOK 0.25 124,927,439 100.0%",
"dimensions": {
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-94-2": {
"value": "16. CASH AND CASH EQUIVALENTSCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents 2022 2021 Bank deposits 187,110 213,834 Restricted cash deposits 1,343 1,495Total cash bank deposits 188,452 215,329The bank deposits are mainly denominated in USD. Restricted cash deposits relate to employee tax withholdings in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-94-3": {
"value": "16. CASH AND CASH EQUIVALENTSCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents 2022 2021 Bank deposits 187,110 213,834 Restricted cash deposits 1,343 1,495Total cash bank deposits 188,452 215,329The bank deposits are mainly denominated in USD. Restricted cash deposits relate to employee tax withholdings in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-94-4": {
"value": "16. CASH AND CASH EQUIVALENTSCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents 2022 2021 Bank deposits 187,110 213,834 Restricted cash deposits 1,343 1,495Total cash bank deposits 188,452 215,329The bank deposits are mainly denominated in USD. Restricted cash deposits relate to employee tax withholdings in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-95-2": {
"value": "17. RELATED PARTIESNo material transactions took place during 2022 or 2021 with related parties. See Note 12for further information of the remuneration to the Board of Directors and to the executive management. See Note 3 for Business Combinations. See Note 25 for further information about the Parent Company\u2019s subsidiaries. Internal \ue657\ue655\ue644\ue651\ue656\ue644\ue646\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue655\ue648\ue603\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue652\ue603\ue651\ue652\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue603transactions with related parties. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-3": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-4": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-5": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-6": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-7": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-8": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-9": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-10": {
"value": "18. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES \ue637\ue62a\ue636\ue603\ue64b\ue644\ue656\ue603\ue659\ue644\ue655\ue64c\ue652\ue658\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue656\ue648\ue603\ue644\ue655\ue648\ue603\ue653\ue655\ue64c\ue650\ue644\ue655\ue64c\ue64f\ue65c\ue603\ue64b\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue638\ue636\ue627\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue658\ue651\ue646\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue649\ue652\ue655\ue603\ue650\ue652\ue656\ue657\ue603\ue652\ue649\ue603\ue637\ue62a\ue636\ue66f\ue603\ue648\ue651\ue657\ue64c\ue657\ue64c\ue648\ue656\ue611\ue603\ue637\ue62a\ue636\ue66f\ue603\ue653\ue655\ue64c\ue651\ue646\ue64c\ue653\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue646\ue652\ue650\ue653\ue655\ue64c\ue656\ue648\ue603\ue657\ue655\ue644\ue647\ue648\ue603\ue653\ue644\ue65c\ue644\ue645\ue64f\ue648\ue656and other current liabilities. TGS does not hold any currency or interest rate swaps. It is, and has been, TGS\u2019 policy that no trading in derivatives is undertaken. The primary risks\ue644\ue655\ue64c\ue656\ue64c\ue651\ue64a\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue655\ue64c\ue656\ue64e\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue650\ue648\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue60f\ue603\ue64f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue651\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue603The Board of Directors reviews and approves policies for managing each of the risks, whichare summarized below. Currency Risk Substantial portions of TGS\u2019 revenues and costs are in US dollars (\u201cUSD\u201d). Due to this, \ue637\ue62a\ue636\ue66f\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue644\ue64f\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue64f\ue652\ue65a\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue644\ue656\ue603\ue657\ue64b\ue648\ue603\ue633\ue644\ue655\ue648\ue651\ue657\ue603Company pays taxes in Norwegian kroner (\u201cNOK\u201d) to Norwegian Tax Authorities, salaries \ue657\ue652\ue603\ue648\ue650\ue653\ue64f\ue652\ue65c\ue648\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue656\ue603\ue657\ue652\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue656\ue603\ue64c\ue651\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue64e\ue655\ue652\ue651\ue648\ue655\ue60f\ue603\ue7b0\ue658\ue646\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603the NOK and the USD impact currency exchange gains or losses on the tax expense \ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue656\ue652\ue64f\ue64c\ue647\ue644\ue657\ue648\ue647\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue656\ue611\ue603\ue624\ue603\ue655\ue648\ue644\ue656\ue652\ue651\ue644\ue645\ue64f\ue65c\ue603\ue653\ue652\ue656\ue656\ue64c\ue645\ue64f\ue648\ue603\ue656\ue657\ue655\ue648\ue651\ue64a\ue657\ue64b\ue648\ue651\ue64c\ue651\ue64a\ue603\ue60b\ue65a\ue648\ue644\ue64e\ue648\ue651\ue64c\ue651\ue64a\ue60c\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue638\ue636\ue627\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue631\ue632\ue62e\ue603\ue644\ue657\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue648\ue644\ue656\ue658\ue655\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue644\ue603\ue649\ue652\ue655\ue648\ue64c\ue64a\ue651\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue644\ue651\ue647\ue603\ue644\ue7ac\ue648\ue646\ue657\ue648\ue647\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656\ue603\ue645\ue65c\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue61d\ue603\ue629\ue652\ue655\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue656\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue631\ue632\ue62e\ue60f\ue603\ue644\ue603\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue652\ue649\ue603\ue60e\ue614\ue613\ue608\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue632\ue62e\ue612\ue638\ue636\ue627\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue644\ue657\ue648\ue603\ue65a\ue652\ue658\ue64f\ue647\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue651\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657after tax of approximately USD 6.4 million (2021: USD 4.9 million). \ue629\ue658\ue655\ue657\ue64b\ue648\ue655\ue60f\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue64f\ue656\ue652\ue603\ue64b\ue652\ue64f\ue647\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue647\ue648\ue651\ue652\ue650\ue64c\ue651\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue603\ue625\ue635\ue62f\ue60f\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64c\ue656\ue603\ue657\ue644\ue65b\ue603payables, accrued revenues and costs, accounts receivable and accounts payable. A change of +10% on the BRL/USD currency exchange rate would have a negative impact \ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue603\ue652\ue649\ue603\ue644\ue653\ue653\ue655\ue652\ue65b\ue64c\ue650\ue644\ue657\ue648\ue64f\ue65c\ue603\ue638\ue636\ue627\ue603\ue616\ue611\ue617\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue638\ue636\ue627\ue603\ue613\ue611\ue61b\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue60c\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656assumes that all other variables remain constant. The Group holds cash balances in numerous currencies, arising further foreign currency \ue648\ue65b\ue646\ue64b\ue644\ue651\ue64a\ue648\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue645\ue648\ue64f\ue652\ue65a\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue658\ue650\ue650\ue644\ue655\ue64c\ue65d\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue644\ue646\ue657\ue603\ue652\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue644\ue651\ue647\ue603\ue64f\ue652\ue656\ue656\ue603\ue652\ue649\ue603\ue644\ue603\ue614\ue613\ue608\ue603increase in the USD/FX rate. Note that The Group held an unusual high amount of cash in NOK at 31 December 2022 to cover the proceeds for the remaining 25% of the shares of\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue653\ue644\ue64c\ue647\ue603\ue64c\ue651\ue603\ue648\ue644\ue655\ue64f\ue65c\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue611\ue62a\ue644\ue64c\ue651\ue612\ue60b\ue62f\ue652\ue656\ue656\ue60c\ue603\ue652\ue649\ue603\ue614\ue613\ue608Currency Balance in USDmovementARS 567,172 56,717AUD 812,537 81,254EGP 2,994,213 299,421BRL 11,142,561 1,114,256CAD 812,583 81,258CHF 0 0COP 51,211 5,121DKK \u2013 \u2013EUR 695,364 69,536GBP 5,580,909 558,091IDR 178 18GHS \u2013 \u2013NGN 3,967 397MXN 775,330 77,533NOK 60,492,521 6,049,252SGD 47,808 4,781TRY 1 0SEK 47,002 4,700ZAR \u2013 \u2013Grand Total 84 023 357 8,402,336Liquidity Risk \ue62f\ue64c\ue654\ue658\ue64c\ue647\ue64c\ue657\ue65c\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue655\ue64c\ue656\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue644\ue603\ue64f\ue644\ue646\ue64e\ue603\ue652\ue649\ue603\ue646\ue652\ue655\ue655\ue648\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue649\ue655\ue652\ue650\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue652\ue651\ue656\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue611\ue603\ue633\ue648\ue655\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue648\ue60f\ue603\ue637\ue62a\ue636\ue603\ue64b\ue648\ue64f\ue647\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue638\ue636\ue627\ue603\ue618\ue614\ue616\ue611\ue61b\ue603million, of which cash and cash equivalents represented USD 188.5 million and other current assets represent USD 325.3 million. In comparison current liabilities amounted to USD 505 million. As of 31 December 2022, TGS considers the liquidity risk to be low. \ue637\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603\ue656\ue64b\ue652\ue65a\ue656\ue603\ue644\ue603\ue650\ue644\ue657\ue658\ue655\ue64c\ue657\ue65c\ue603\ue644\ue651\ue644\ue64f\ue65c\ue656\ue64c\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue6112022 0\u20136 months 6\u201312 months >12 months TotalAccounts payable and 72 862 \u2013 \u2013 72 862 debt to partners Taxes \u2013 77 223 \u2013 77 223 Short-term debt 44 748 \u2013 \u2013 44 748 Other non-current \u2013 \u2013 42 408 42 408 liabilities Total 117 610 77 223 42 408 237 241 2021 0\u20136 months 6\u201312 months > 12 months Total Accounts payable and 71,669 \u2013 \u2013 71,669 debt to partners Taxes \u2013 77,941 \u2013 77,941 Other non-current \u2013 \u2013 2,706 2,706 liabilities Total 71,669 77,941 2,706 152,316 Credit Risk All placements of excess cash are bank deposits. TGS is exposed to credit risk through \ue656\ue644\ue64f\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue658\ue656\ue648\ue656\ue603\ue645\ue648\ue656\ue657\ue603\ue648\ue7ac\ue652\ue655\ue657\ue656\ue603\ue657\ue652\ue603\ue650\ue644\ue651\ue644\ue64a\ue648\ue603\ue657\ue64b\ue64c\ue656\ue603\ue655\ue64c\ue656\ue64e\ue611\ue603\ue637\ue64b\ue648\ue603\ue650\ue644\ue65b\ue64c\ue650\ue658\ue650\ue603\ue648\ue65b\ue653\ue652\ue656\ue658\ue655\ue648\ue603\ue657\ue652\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue64c\ue656\ue64e\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue647\ue644\ue657\ue648\ue603\ue64c\ue656\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue64c\ue651\ue64a\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue648\ue644\ue646\ue64b\ue603\ue646\ue64f\ue644\ue656\ue656\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue657\ue644\ue645\ue64f\ue648\ue603below and the carrying value of the accounts receivables and other short-term receivablesdisclosed in Note 21. TGS considers the concentration of risk with respect to trade receivables as low due to the Group\u2019s credit rating policies and as its clients are primarily \ue64f\ue644\ue655\ue64a\ue648\ue603\ue652\ue64c\ue64f\ue603\ue644\ue651\ue647\ue603\ue64a\ue644\ue656\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue64f\ue65c\ue603\ue656\ue652\ue658\ue651\ue647\ue611\ue603\ue603\ue637\ue62a\ue636\ue603\ue649\ue655\ue652\ue650\ue603\ue657\ue64c\ue650\ue648\ue603\ue657\ue652\ue603\ue657\ue64c\ue650\ue648\ue603\ue644\ue646\ue646\ue648\ue653\ue657\ue656\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue651\ue603\ue653\ue644\ue655\ue657\ue656\ue603\ue652\ue649\ue603\ue7ae\ue655\ue650\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603from clients. To the extent these terms do not carry an interest component to be paid by \ue646\ue64f\ue64c\ue648\ue651\ue657\ue656\ue60f\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue603\ue657\ue64b\ue64c\ue656\ue603\ue648\ue64f\ue648\ue650\ue648\ue651\ue657\ue611\ue603\ue637\ue62a\ue636\ue603\ue650\ue644\ue65c\ue603also seek extra security from the clients in certain cases, such as pledges, overriding royalty interest agreements (ORRIs) or carried interests in an exploration license held by theclient. As of 31 December 2022, none of the outstanding accounts receivables were secured by ORRIs (2021: USD 0 million). For details of the accounts receivable including aging, refer to Note 21. \ue629\ue652\ue655\ue603\ue647\ue648\ue657\ue644\ue64c\ue64f\ue656\ue603\ue652\ue651\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue603\ue657\ue652\ue603\ue631\ue652\ue657\ue648\ue603\ue615\ue614\ue611\ue603\ue603Capital Management The goals for TGS\u2019 capital management of funds held are to: \uea02 Protect and preserve investment principal \uea02 Provide liquidity and \uea02 Return a market rate of return or better As of 31 December 2022, total equity represented 67% of total assets (2021: 68%). It is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying \ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue647\ue648\ue646\ue64c\ue647\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue659\ue64c\ue647\ue648\ue651\ue647\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue60f\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue625\ue652\ue644\ue655\ue647\ue603\ue652\ue649\ue603\ue627\ue64c\ue655\ue648\ue646\ue657\ue652\ue655\ue656\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue60f\ue603\ue64c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue653\ue64f\ue644\ue651\ue656\ue60f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue651\ue64a\ue603\ue655\ue648\ue654\ue658\ue64c\ue655\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue64f\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue7b0\ue648\ue65b\ue64c\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue655\ue652\ue653\ue655\ue64c\ue644\ue657\ue648\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue637\ue62a\ue636\ue603\ue645\ue658\ue656\ue64c\ue651\ue648\ue656\ue656\ue603\ue650\ue652\ue647\ue648\ue64f\ue611\ue603\ue603The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of \ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue60f\ue603\ue64c\ue657\ue656\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue655\ue64e\ue648\ue657\ue611\ue603Fair Value of Financial Instruments \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue656\ue657\ue655\ue658\ue650\ue648\ue651\ue657\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue655\ue648\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue654\ue658\ue644\ue64f\ue603\ue657\ue652book value. \ue637\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue644\ue650\ue652\ue658\ue651\ue657\ue603\ue644\ue657\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue657\ue64b\ue648\ue603instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: \uea02 Cash and cash equivalents, accounts receivables and other short-term receivables approximate their carrying amounts largely due to the short-term maturities of these instruments. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue651\ue652\ue651\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue64c\ue656\ue603\ue648\ue659\ue644\ue64f\ue658\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603 parameters such as interest rates and the individual creditworthiness of the counterparty. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue652\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603\ue64c\ue656\ue603\ue648\ue656\ue657\ue64c\ue650\ue644\ue657\ue648\ue647\ue603\ue645\ue65c\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue64c\ue651\ue64a\ue603\ue649\ue658\ue657\ue658\ue655\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue656\ue603\ue658\ue656\ue64c\ue651\ue64arates currently available for debt on similar terms, credit risk and remaining maturities. \uea02 \ue629\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue64f\ue652\ue651\ue64a\ue610\ue657\ue648\ue655\ue650\ue603\ue647\ue648\ue645\ue657\ue603\ue64c\ue656\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue648\ue647\ue603\ue645\ue65c\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue647\ue64c\ue656\ue646\ue652\ue658\ue651\ue657\ue648\ue647\ue603\ue646\ue644\ue656\ue64b\ue603\ue7b0\ue652\ue65a\ue603\ue650\ue648\ue657\ue64b\ue652\ue647\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue656\ue603\ue657\ue64b\ue648\ue603\ue64c\ue656\ue656\ue658\ue648\ue655\ue66f\ue656\ue603\ue645\ue652\ue655\ue655\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue655\ue644\ue657\ue648\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue648\ue651\ue647\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue653\ue652\ue655\ue657\ue64c\ue651\ue64a\ue603\ue653\ue648\ue655\ue64c\ue652\ue647\ue611\ue603 Financial instruments31 December 2022 at amortized costAssets Accounts receivable 142,781Accrued revenues 97,538Cash and cash equivalents 188,452\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 428,771Liabilities Short-term debt 44,748Trade and other payables 150,085Other non-current liabilities 42,408\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 237,241Financial instruments31 December 2021 at amortized costAssets Accounts receivable 113,513Accrued revenues 32,551Cash and cash equivalents 215,329\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603 361,393Liabilities Short-term debt 0Trade and other payables 149,611\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue64c\ue648\ue656\ue603 149,611Fair Value Hierarchy \ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue649\ue652\ue64f\ue64f\ue652\ue65a\ue64c\ue651\ue64a\ue603\ue64b\ue64c\ue648\ue655\ue644\ue655\ue646\ue64b\ue65c\ue603\ue649\ue652\ue655\ue603\ue647\ue648\ue657\ue648\ue655\ue650\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue647\ue64c\ue656\ue646\ue64f\ue652\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue64c\ue655\ue603\ue659\ue644\ue64f\ue658\ue648\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603instruments by valuation technique: \uea02 Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue615\ue61d\ue603\ue632\ue657\ue64b\ue648\ue655\ue603\ue657\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603recorded fair value are observable, either directly or indirectly \uea02 \ue62f\ue648\ue659\ue648\ue64f\ue603\ue616\ue61d\ue603\ue637\ue648\ue646\ue64b\ue651\ue64c\ue654\ue658\ue648\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue658\ue656\ue648\ue603\ue64c\ue651\ue653\ue658\ue657\ue656\ue603\ue65a\ue64b\ue64c\ue646\ue64b\ue603\ue64b\ue644\ue659\ue648\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue648\ue7ac\ue648\ue646\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue646\ue652\ue655\ue647\ue648\ue647\ue603\ue649\ue644\ue64c\ue655value that are not based on observable market data. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-2": {
"value": "\ue614\ue61c\ue611\ue603\ue603\ue632\ue637\ue62b\ue628\ue635\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636\ue603\ue624\ue631\ue627\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636Other Non-Current Assets Other non-current assets consist of restricted cash and investments in associated companies.Restricted Cash TGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availability of the funds is contingent on the resolution of the court proceedings, and this is not expected for a number of years. Refer to Note 26 for more information.Other non-current assets 2022 2021Restricted cash 6,334 4,391Investments in associated companies 5,294 2,906Other non-current assets 83 494Total other non-current assets 11,711 7,791Other non-current liabilities 2022 2021Non-current portion of project liabilities contingent on 32,246 0salesProvision for earnout arrangement 7,760 0Other non-current liabilities 2,402 2,706Total other non-current liabilities 42,408 2,706Other Non-Current LiabilitiesOther non-current liabilities consist of contingent project liabilities and earnout \ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648\ue603months following the reporting period.Project Liabilities Contingent on Future SalesAs of 31 December 2022, TGS has entered certain agreements with suppliers whereby a liability will arise contingent on future sales. No obligation will arise until these future sales occur. Contingent liabilities related to these agreements totaled USD 47.8 million in 2022 (2021: USD 46.8 million). These contingent liabilities were recognized in the balance sheetUSD 32.2 million as non-current and USD 15.6 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for Earnout Arrangement\ue632\ue651\ue603\ue615\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue66f\ue656\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60c\ue603executed an asset purchase agreement. This agreement included an earnout clause \ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue611\ue603\ue624\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue6032022, no projects using the equipment have been awarded and the liability recognized arebased on the expected future utilization of the equipment and the payout that the earnoutclause will trigger. 21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-3": {
"value": "\ue614\ue61c\ue611\ue603\ue603\ue632\ue637\ue62b\ue628\ue635\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636\ue603\ue624\ue631\ue627\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636Other Non-Current Assets Other non-current assets consist of restricted cash and investments in associated companies.Restricted Cash TGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availability of the funds is contingent on the resolution of the court proceedings, and this is not expected for a number of years. Refer to Note 26 for more information.Other non-current assets 2022 2021Restricted cash 6,334 4,391Investments in associated companies 5,294 2,906Other non-current assets 83 494Total other non-current assets 11,711 7,791Other non-current liabilities 2022 2021Non-current portion of project liabilities contingent on 32,246 0salesProvision for earnout arrangement 7,760 0Other non-current liabilities 2,402 2,706Total other non-current liabilities 42,408 2,706Other Non-Current LiabilitiesOther non-current liabilities consist of contingent project liabilities and earnout \ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648\ue603months following the reporting period.Project Liabilities Contingent on Future SalesAs of 31 December 2022, TGS has entered certain agreements with suppliers whereby a liability will arise contingent on future sales. No obligation will arise until these future sales occur. Contingent liabilities related to these agreements totaled USD 47.8 million in 2022 (2021: USD 46.8 million). These contingent liabilities were recognized in the balance sheetUSD 32.2 million as non-current and USD 15.6 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for Earnout Arrangement\ue632\ue651\ue603\ue615\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue66f\ue656\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60c\ue603executed an asset purchase agreement. This agreement included an earnout clause \ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue611\ue603\ue624\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue6032022, no projects using the equipment have been awarded and the liability recognized arebased on the expected future utilization of the equipment and the payout that the earnoutclause will trigger. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-4": {
"value": "\ue614\ue61c\ue611\ue603\ue603\ue632\ue637\ue62b\ue628\ue635\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636\ue603\ue624\ue631\ue627\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636Other Non-Current Assets Other non-current assets consist of restricted cash and investments in associated companies.Restricted Cash TGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availability of the funds is contingent on the resolution of the court proceedings, and this is not expected for a number of years. Refer to Note 26 for more information.Other non-current assets 2022 2021Restricted cash 6,334 4,391Investments in associated companies 5,294 2,906Other non-current assets 83 494Total other non-current assets 11,711 7,791Other non-current liabilities 2022 2021Non-current portion of project liabilities contingent on 32,246 0salesProvision for earnout arrangement 7,760 0Other non-current liabilities 2,402 2,706Total other non-current liabilities 42,408 2,706Other Non-Current LiabilitiesOther non-current liabilities consist of contingent project liabilities and earnout \ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648\ue603months following the reporting period.Project Liabilities Contingent on Future SalesAs of 31 December 2022, TGS has entered certain agreements with suppliers whereby a liability will arise contingent on future sales. No obligation will arise until these future sales occur. Contingent liabilities related to these agreements totaled USD 47.8 million in 2022 (2021: USD 46.8 million). These contingent liabilities were recognized in the balance sheetUSD 32.2 million as non-current and USD 15.6 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for Earnout Arrangement\ue632\ue651\ue603\ue615\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue66f\ue656\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60c\ue603executed an asset purchase agreement. This agreement included an earnout clause \ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue611\ue603\ue624\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue6032022, no projects using the equipment have been awarded and the liability recognized arebased on the expected future utilization of the equipment and the payout that the earnoutclause will trigger. 22. CURRENT LIABILITIES 2022 2021Accounts payable 35,331 31,477Debt to partners 37,531 40,192Short-term debt 44,748 -Lease liabilities 38,350 10,782Deferred revenue (contract liabilities) 126,462 238,169Accrued expenses and other current liabilities 145,341 48,151Taxes payable, withheld payroll tax, Social Security and VAT 77,223 77,941Total current liabilities 504,986 446,712Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue. See Note 4 for further details. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-5": {
"value": "\ue614\ue61c\ue611\ue603\ue603\ue632\ue637\ue62b\ue628\ue635\ue603\ue631\ue632\ue631\ue7eb\ue626\ue638\ue635\ue635\ue628\ue631\ue637\ue603\ue624\ue636\ue636\ue628\ue637\ue636\ue603\ue624\ue631\ue627\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636Other Non-Current Assets Other non-current assets consist of restricted cash and investments in associated companies.Restricted Cash TGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availability of the funds is contingent on the resolution of the court proceedings, and this is not expected for a number of years. Refer to Note 26 for more information.Other non-current assets 2022 2021Restricted cash 6,334 4,391Investments in associated companies 5,294 2,906Other non-current assets 83 494Total other non-current assets 11,711 7,791Other non-current liabilities 2022 2021Non-current portion of project liabilities contingent on 32,246 0salesProvision for earnout arrangement 7,760 0Other non-current liabilities 2,402 2,706Total other non-current liabilities 42,408 2,706Other Non-Current LiabilitiesOther non-current liabilities consist of contingent project liabilities and earnout \ue644\ue655\ue655\ue644\ue651\ue64a\ue648\ue650\ue648\ue651\ue657\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue657\ue64b\ue648\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue656\ue603\ue644\ue655\ue648\ue603\ue651\ue652\ue657\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue651\ue648\ue65b\ue657\ue603\ue657\ue65a\ue648\ue64f\ue659\ue648\ue603months following the reporting period.Project Liabilities Contingent on Future SalesAs of 31 December 2022, TGS has entered certain agreements with suppliers whereby a liability will arise contingent on future sales. No obligation will arise until these future sales occur. Contingent liabilities related to these agreements totaled USD 47.8 million in 2022 (2021: USD 46.8 million). These contingent liabilities were recognized in the balance sheetUSD 32.2 million as non-current and USD 15.6 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for Earnout Arrangement\ue632\ue651\ue603\ue615\ue603\ue630\ue644\ue655\ue646\ue64b\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue66f\ue656\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60c\ue603executed an asset purchase agreement. This agreement included an earnout clause \ue646\ue652\ue651\ue657\ue64c\ue651\ue64a\ue648\ue651\ue657\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue658\ue656\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue648\ue654\ue658\ue64c\ue653\ue650\ue648\ue651\ue657\ue603\ue64c\ue651\ue603\ue652\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue656\ue658\ue655\ue659\ue648\ue65c\ue656\ue611\ue603\ue624\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue6032022, no projects using the equipment have been awarded and the liability recognized arebased on the expected future utilization of the equipment and the payout that the earnoutclause will trigger. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-108-3": {
"value": "21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-108-4": {
"value": "21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-108-5": {
"value": "21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-108-6": {
"value": "21. ACCOUNTS RECEIVABLES AND OTHER CURRENT RECEIVABLESAccounts receivables are measured at cost less any amounts of expected credit losses. The amount of revenues for in-progress projects not yet invoiced is presented as accrued revenues in the balance sheet. Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivables are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 27 for a breakdown of gross revenues and revenues allocated to other parties and Note 20 for gross revenues and revenues allocated to other parties from projects considered as joint operations. \ue62c\ue651\ue603\ue646\ue644\ue656\ue648\ue656\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue648\ue65b\ue657\ue648\ue651\ue647\ue648\ue647\ue603\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue64a\ue655\ue648\ue648\ue647\ue60f\ue603\ue657\ue64b\ue648\ue603\ue64c\ue650\ue653\ue64f\ue64c\ue648\ue647\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue64c\ue656\ue603\ue655\ue648\ue7b0\ue648\ue646\ue657\ue648\ue647in the stated amount. 2022 2021Accounts receivables 150,478 115,987 - Provision for impairment of accounts receivables (7,697) (2,474)Accounts receivables \u2013 net 142,781 113,513 Accrued revenues 97,538 32,551 Other current assets 78,463 73,901 Total 318,782 219,965 The aging of the accounts receivables and accrued revenue (nominal amounts) are as follows:60\u201390 Over 90 Total Not due < 30 days 30\u201360 daysdaysdays2022 248,017 223,455 14,070 2,406 195 7,890 2021 148,538 101,192 17,628 2,913 7,594 19,213 \ue637\ue62a\ue636\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue656\ue603\ue657\ue64b\ue648\ue603\ue656\ue64c\ue650\ue653\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue653\ue653\ue655\ue652\ue644\ue646\ue64b\ue603\ue65a\ue64b\ue648\ue651\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603calculating expected credit loss, TGS takes into account the aging of the outstanding amounts and other relevant information. TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renegotiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential \ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue64c\ue648\ue656\ue60f\ue603\ue652\ue655\ue603\ue64c\ue651\ue656\ue64c\ue64a\ue64b\ue657\ue603\ue652\ue655\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue651\ue647\ue64c\ue646\ue644\ue657\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue644\ue651\ue603\ue648\ue65b\ue64c\ue656\ue657\ue64c\ue651\ue64a\ue603\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue644\ue603\ue647\ue64c\ue7b1\ue646\ue658\ue64f\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue656\ue64c\ue657\ue658\ue644\ue657\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue658\ue656\ue648\ue603\ue627\ue609\ue625\ue603\ue644\ue656\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue611\ue603\ue63a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue64c\ue656\ue603\ue644\ue657\ue603\ue644\ue603\ue64f\ue652\ue65a\ue603level, an approval from the area Executive Vice President and the CFO will be required. TGS also risk rates all clients. The credit risk rating is assessed in 4 levels, where risk category 1 is low risk (national oil companies, majors or supermajors, clients with superior reputation, clients with high credit rating), category 2 is medium risk (clients that do not fall into category 1 or 3), category 3 is high risk (companies with poor payment history and/\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue652\ue655\ue603\ue64f\ue652\ue65a\ue603\ue657\ue655\ue644\ue651\ue656\ue653\ue644\ue655\ue648\ue651\ue646\ue65c\ue603\ue673\ue603\ue655\ue648\ue64a\ue644\ue655\ue647\ue64c\ue651\ue64a\ue603\ue656\ue64b\ue644\ue655\ue648\ue64b\ue652\ue64f\ue647\ue648\ue655\ue603\ue656\ue657\ue655\ue658\ue646\ue657\ue658\ue655\ue648\ue603\ue644\ue651\ue647\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603information) and category 4 are receivables collected by Joint Venture partners. As of 31 December 2022, 89.8% of the TGS\u2019 customers are in category 1, 7.6% in category 2, 2.4%in category 3 and 0.1% in category 4. For amounts above 90 days, 79% are within category1, 10% in category 2, 11% in category 3 and 1% in category 4. Provisions for accounts TGS does not have a credit risk for cooperation agreements where accounts receivables are presented as gross receivables and receivables are invoiced partly on behalf of partnerMovements on TGS\u2019 provision for impairment of accounts receivables are as follows: 2022 2021At 1 January 2,474 2,899 Provision for receivables impairment 5,223 (424)\ue635\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue647\ue658\ue655\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue656\ue603\ue658\ue651\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue645\ue64f\ue648 - -Amount collected - -At 31 December 7,697 2,474 \ue637\ue64b\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue603\ue649\ue652\ue655\ue603\ue64c\ue650\ue653\ue644\ue64c\ue655\ue648\ue647\ue603\ue655\ue648\ue646\ue648\ue64c\ue659\ue644\ue645\ue64f\ue648\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue64c\ue651\ue646\ue64f\ue658\ue647\ue648\ue647\ue603\ue64c\ue651\ue603\ue670\ue632\ue657\ue64b\ue648\ue655\ue603\ue652\ue653\ue648\ue655\ue644\ue657\ue64c\ue651\ue64a\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue671\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue646\ue652\ue650\ue653\ue655\ue648\ue64b\ue648\ue651\ue656\ue64c\ue659\ue648\ue603\ue64c\ue651\ue646\ue652\ue650\ue648\ue611\ue603\ue624\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue646\ue64b\ue644\ue655\ue64a\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue644\ue64f\ue64f\ue652\ue65a\ue644\ue651\ue646\ue648\ue603\ue644\ue646\ue646\ue652\ue658\ue651\ue657\ue603\ue644\ue655\ue648\ue603\ue64a\ue648\ue651\ue648\ue655\ue644\ue64f\ue64f\ue65c\ue603\ue65a\ue655\ue64c\ue657\ue657\ue648\ue651\ue603\ue652\ue7ac\ue603\ue65a\ue64b\ue648\ue651\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue64c\ue656\ue603\ue651\ue652\ue603expectation of recovering additional cash. For a description of credit risk, see Note 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-111-3": {
"value": "22. CURRENT LIABILITIES 2022 2021Accounts payable 35,331 31,477Debt to partners 37,531 40,192Short-term debt 44,748 -Lease liabilities 38,350 10,782Deferred revenue (contract liabilities) 126,462 238,169Accrued expenses and other current liabilities 145,341 48,151Taxes payable, withheld payroll tax, Social Security and VAT 77,223 77,941Total current liabilities 504,986 446,712Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue. See Note 4 for further details. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-111-4": {
"value": "22. CURRENT LIABILITIES 2022 2021Accounts payable 35,331 31,477Debt to partners 37,531 40,192Short-term debt 44,748 -Lease liabilities 38,350 10,782Deferred revenue (contract liabilities) 126,462 238,169Accrued expenses and other current liabilities 145,341 48,151Taxes payable, withheld payroll tax, Social Security and VAT 77,223 77,941Total current liabilities 504,986 446,712Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue. See Note 4 for further details. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-111-5": {
"value": "22. CURRENT LIABILITIES 2022 2021Accounts payable 35,331 31,477Debt to partners 37,531 40,192Short-term debt 44,748 -Lease liabilities 38,350 10,782Deferred revenue (contract liabilities) 126,462 238,169Accrued expenses and other current liabilities 145,341 48,151Taxes payable, withheld payroll tax, Social Security and VAT 77,223 77,941Total current liabilities 504,986 446,712Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue. See Note 4 for further details. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-2": {
"value": "\ue615\ue616\ue611\ue603\ue603\ue625\ue624\ue631\ue62e\ue603\ue632\ue639\ue628\ue635\ue627\ue635\ue624\ue629\ue637\ue603\ue629\ue624\ue626\ue62c\ue62f\ue62c\ue637\ue63c\ue60f\ue603\ue62c\ue631\ue637\ue628\ue635\ue628\ue636\ue637\ue7eb\ue625\ue628\ue624\ue635\ue62c\ue631\ue62a\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636\ue603 AND GUARANTEES 3-Year Term Secured Revolving Credit Facility In February 2021, TGS entered into a secured revolving credit facility of USD 100 million with an interest rate of LIBOR + 2.5% per interest period as determined by TGS and as per \ue657\ue64b\ue648\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue652\ue64f\ue659\ue64c\ue651\ue64a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue62a\ue636\ue603\ue653\ue644\ue65c\ue656\ue603\ue644\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue603\ue649\ue648\ue648\ue603\ue652\ue649\ue603\ue613\ue611\ue617\ue613\ue603\ue608\ue603of the facility per annum for the unused and uncanceled part of the facility. With respect \ue657\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue637\ue62a\ue636\ue603\ue650\ue658\ue656\ue657\ue603\ue650\ue644\ue64c\ue651\ue657\ue644\ue64c\ue651\ue603\ue60b\ue64c\ue60c\ue603\ue644\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue655\ue644\ue657\ue64c\ue652\ue603\ue652\ue649\ue603\ue618\ue613\ue608\ue603\ue652\ue655\ue603\ue650\ue652\ue655\ue648\ue60f\ue603\ue60b\ue64c\ue64c\ue60c\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue655\ue644\ue64a\ue648\ue603ratio of no more than 1.00:1.00, (iii) EBITDA minus operational capex at zero or above and (iv) must maintain a liquidity of USD 75 million on a consolidated basis. As of 31 December2022, TGS had not drawn any amounts under the facility and was in full compliance with \ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue648\ue646\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue603\ue64f\ue64c\ue648\ue651\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue648\ue651\ue657\ue603company and subsidiaries having net revenues representing 5% or more of the group\u2019s \ue651\ue648\ue657\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue644\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue624\ue633\ue603\ue62c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue624\ue636\ue60f\ue603\ue637\ue62a\ue636\ue610NOPEC Geophysical Company, A2D TechnologiCorp. and TGS AS. The same subsidiarieshave also provided guarantees. Interest-Bearing LiabilitiesThe table below discloses the Revolving Credit Facility (\u201cRCF\u201d) Magseis had at the time of the acquisition by TGS. Due to the change of control, with TGS being the new majority shareholder, the RCF is due in full by 31 March 2023. TGS signed a new RCF on 9 February2023. The new RCF amounts to 125 million with an interest rate of SOFR + 3.0% per \ue644\ue651\ue651\ue658\ue650\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue603\ue658\ue651\ue646\ue64b\ue644\ue651\ue64a\ue648\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue652\ue656\ue648\ue603\ue653\ue655\ue64c\ue652\ue655\ue603to the Magseis facility falling due on 31 March 2023.(All amounts in USD 1,000s) 31-Dec-22Nominal value bank facility 45,000Nominal value other loans -Subtotal nominal value 45,000Prepaid fees bank facility -252Total 44,748Long-term -Short-term 44,748\ue635\ue648\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue653\ue655\ue652\ue7ae\ue64f\ue648\ue603\ue644\ue657\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue6482023 45,0002024 -Total 45,000Financial Covenants Bank Facility (RCF) \uea02 Net interest-bearing debt/Last Twelve Months (LTM) EBITDA < 1.25x. LTM EBITDA calculation is excluding IFRS 16 impacts \uea02 If LTM EBITDA is negative and the net interest-bearing debt is negative (i.e., net cash\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue60c\ue60f\ue603\ue644\ue64f\ue657\ue648\ue655\ue651\ue644\ue657\ue64c\ue659\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue645\ue658\ue7ac\ue648\ue655\ue603\ue64b\ue648\ue644\ue647\ue655\ue652\ue652\ue650\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647 \uea02 If LTM EBITDA is negative and the net interest-bearing debt is positive (i.e., net debt position), the leverage ratio is breached \uea02 Equity Ratio > 40 percent \uea02 Equipment loan to value: RCF debt/book value seismic equipment and assets under construction < 50 percent\ue637\ue62a\ue636\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue646\ue652\ue650\ue653\ue64f\ue64c\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611GuaranteesAs of 31 December 2022, the Group has provided guarantees of 70 million. The \ue64a\ue658\ue644\ue655\ue644\ue651\ue657\ue648\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue64c\ue656\ue603\ue657\ue655\ue644\ue651\ue656\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue638\ue636\ue627\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603exchange rate at the balance sheet date. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-3": {
"value": "\ue615\ue616\ue611\ue603\ue603\ue625\ue624\ue631\ue62e\ue603\ue632\ue639\ue628\ue635\ue627\ue635\ue624\ue629\ue637\ue603\ue629\ue624\ue626\ue62c\ue62f\ue62c\ue637\ue63c\ue60f\ue603\ue62c\ue631\ue637\ue628\ue635\ue628\ue636\ue637\ue7eb\ue625\ue628\ue624\ue635\ue62c\ue631\ue62a\ue603\ue62f\ue62c\ue624\ue625\ue62c\ue62f\ue62c\ue637\ue62c\ue628\ue636\ue603 AND GUARANTEES 3-Year Term Secured Revolving Credit Facility In February 2021, TGS entered into a secured revolving credit facility of USD 100 million with an interest rate of LIBOR + 2.5% per interest period as determined by TGS and as per \ue657\ue64b\ue648\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue657\ue648\ue655\ue650\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue659\ue652\ue64f\ue659\ue64c\ue651\ue64a\ue603\ue646\ue655\ue648\ue647\ue64c\ue657\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue611\ue603\ue637\ue62a\ue636\ue603\ue653\ue644\ue65c\ue656\ue603\ue644\ue603\ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue603\ue649\ue648\ue648\ue603\ue652\ue649\ue603\ue613\ue611\ue617\ue613\ue603\ue608\ue603of the facility per annum for the unused and uncanceled part of the facility. With respect \ue657\ue652\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue651\ue647\ue64c\ue657\ue64c\ue652\ue651\ue656\ue60f\ue603\ue637\ue62a\ue636\ue603\ue650\ue658\ue656\ue657\ue603\ue650\ue644\ue64c\ue651\ue657\ue644\ue64c\ue651\ue603\ue60b\ue64c\ue60c\ue603\ue644\ue651\ue603\ue648\ue654\ue658\ue64c\ue657\ue65c\ue603\ue655\ue644\ue657\ue64c\ue652\ue603\ue652\ue649\ue603\ue618\ue613\ue608\ue603\ue652\ue655\ue603\ue650\ue652\ue655\ue648\ue60f\ue603\ue60b\ue64c\ue64c\ue60c\ue603\ue644\ue603\ue64f\ue648\ue659\ue648\ue655\ue644\ue64a\ue648\ue603ratio of no more than 1.00:1.00, (iii) EBITDA minus operational capex at zero or above and (iv) must maintain a liquidity of USD 75 million on a consolidated basis. As of 31 December2022, TGS had not drawn any amounts under the facility and was in full compliance with \ue644\ue64f\ue64f\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue656\ue648\ue646\ue658\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue644\ue603\ue64f\ue64c\ue648\ue651\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue648\ue651\ue657\ue603company and subsidiaries having net revenues representing 5% or more of the group\u2019s \ue651\ue648\ue657\ue603\ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue644\ue656\ue603\ue647\ue648\ue7ae\ue651\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue65c\ue648\ue644\ue655\ue610\ue648\ue651\ue647\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue637\ue62a\ue636\ue603\ue624\ue633\ue603\ue62c\ue651\ue659\ue648\ue656\ue657\ue650\ue648\ue651\ue657\ue603\ue624\ue636\ue60f\ue603\ue637\ue62a\ue636\ue610NOPEC Geophysical Company, A2D TechnologiCorp. and TGS AS. The same subsidiarieshave also provided guarantees. Interest-Bearing LiabilitiesThe table below discloses the Revolving Credit Facility (\u201cRCF\u201d) Magseis had at the time of the acquisition by TGS. Due to the change of control, with TGS being the new majority shareholder, the RCF is due in full by 31 March 2023. TGS signed a new RCF on 9 February2023. The new RCF amounts to 125 million with an interest rate of SOFR + 3.0% per \ue644\ue651\ue651\ue658\ue650\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue603\ue658\ue651\ue646\ue64b\ue644\ue651\ue64a\ue648\ue647\ue611\ue603\ue637\ue64b\ue648\ue603\ue649\ue644\ue646\ue64c\ue64f\ue64c\ue657\ue65c\ue603\ue64c\ue656\ue603\ue648\ue65b\ue653\ue648\ue646\ue657\ue648\ue647\ue603\ue657\ue652\ue603\ue646\ue64f\ue652\ue656\ue648\ue603\ue653\ue655\ue64c\ue652\ue655\ue603to the Magseis facility falling due on 31 March 2023.(All amounts in USD 1,000s) 31-Dec-22Nominal value bank facility 45,000Nominal value other loans -Subtotal nominal value 45,000Prepaid fees bank facility -252Total 44,748Long-term -Short-term 44,748\ue635\ue648\ue653\ue644\ue65c\ue650\ue648\ue651\ue657\ue603\ue653\ue655\ue652\ue7ae\ue64f\ue648\ue603\ue644\ue657\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue603\ue647\ue644\ue657\ue6482023 45,0002024 -Total 45,000Financial Covenants Bank Facility (RCF) \uea02 Net interest-bearing debt/Last Twelve Months (LTM) EBITDA < 1.25x. LTM EBITDA calculation is excluding IFRS 16 impacts \uea02 If LTM EBITDA is negative and the net interest-bearing debt is negative (i.e., net cash\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue60c\ue60f\ue603\ue644\ue64f\ue657\ue648\ue655\ue651\ue644\ue657\ue64c\ue659\ue648\ue603\ue646\ue644\ue656\ue64b\ue603\ue645\ue658\ue7ac\ue648\ue655\ue603\ue64b\ue648\ue644\ue647\ue655\ue652\ue652\ue650\ue603\ue646\ue644\ue64f\ue646\ue658\ue64f\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue653\ue653\ue64f\ue64c\ue648\ue647 \uea02 If LTM EBITDA is negative and the net interest-bearing debt is positive (i.e., net debt position), the leverage ratio is breached \uea02 Equity Ratio > 40 percent \uea02 Equipment loan to value: RCF debt/book value seismic equipment and assets under construction < 50 percent\ue637\ue62a\ue636\ue603\ue64c\ue656\ue603\ue64c\ue651\ue603\ue646\ue652\ue650\ue653\ue64f\ue64c\ue644\ue651\ue646\ue648\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue64f\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue646\ue652\ue659\ue648\ue651\ue644\ue651\ue657\ue656\ue603\ue644\ue656\ue603\ue652\ue649\ue603\ue616\ue614\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue611GuaranteesAs of 31 December 2022, the Group has provided guarantees of 70 million. The \ue64a\ue658\ue644\ue655\ue644\ue651\ue657\ue648\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue64c\ue651\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue64c\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue651\ue658\ue650\ue645\ue648\ue655\ue603\ue64c\ue656\ue603\ue657\ue655\ue644\ue651\ue656\ue64f\ue644\ue657\ue648\ue647\ue603\ue64c\ue651\ue657\ue652\ue603\ue638\ue636\ue627\ue603\ue658\ue656\ue64c\ue651\ue64a\ue603\ue657\ue64b\ue648\ue603exchange rate at the balance sheet date. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-114-2": {
"value": "Leases As of the end of 2022, TGS had entered commitments for three 3D vessels, two OBN crews and one 2D vessel for addressing multi-client investments. TGS has also entered \ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue649\ue652\ue658\ue655\ue603\ue635\ue632\ue639\ue603\ue651\ue652\ue647\ue648\ue603\ue64b\ue644\ue651\ue647\ue64f\ue64c\ue651\ue64a\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue7ae\ue659\ue648\ue603\ue656\ue652\ue658\ue655\ue646\ue648\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue658\ue655\ue603\ue656\ue658\ue653\ue653\ue652\ue655\ue657\ue603vessels to address planned proprietary OBN acquisition surveys. One charter for a ROV node handling vessel will expire in February 2024; all other commitments will expire in 2023. The amount committed, including contractual lease agreements, totaled USD 204million (2021 total: USD 43 million). \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue611\ue603 See Note 8 for more information on such lease liabilities.26. CONTINGENT ASSETS AND LIABILITIESContingent AssetsLegal Claim\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue651\ue652\ue65a\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue60f\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue603\ue7ae\ue64f\ue648\ue647\ue603\ue644\ue651\ue603\ue644\ue655\ue645\ue64c\ue657\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue62c\ue651\ue647\ue658\ue656\ue657\ue655\ue64c\ue648\ue656\ue603\ue62c\ue651\ue646\ue652\ue655\ue653\ue652\ue655\ue644\ue657\ue648\ue647\ue603\ue60b\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue60f\ue603\ue646\ue64f\ue644\ue64c\ue650\ue64c\ue651\ue64a\ue603\ue644\ue603\ue645\ue655\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue636\ue644\ue64f\ue648\ue603\ue644\ue651\ue647\ue603\ue633\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue624\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue652\ue649\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue615\ue613\ue614\ue61b\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue646\ue64e\ue64f\ue652\ue64a\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603transaction. The arbitration is currently scheduled to occur in June 2023. It is not possibleto provide a reasonable estimate of the outcome of the arbitration process. Contingent LiabilitiesBrazil Tax Disputes\ue62c\ue651\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644\ue603\ue60b\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue60c\ue60f\ue603\ue644\ue603wholly owned subsidiary of TGS, received a tax assessment for a municipal services tax \ue60b\ue62c\ue636\ue636\ue60c\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue656\ue603\ue652\ue649\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue603\ue647\ue648\ue645\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue653\ue64c\ue646\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue659\ue648\ue655\ue644\ue64f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65cchallenging it through the Brazilian administration and court system. As of 31 December 2022, the amounts claimed amount to BRL 68.5 million (USD 13.1 million)Since 2017, all further ISS relating to the above is being deposited into an interest-bearingbank account in Brazil. The total accumulated amount deposited as of 31 December 2022 is BRL 33 million (USD 6.3 million) and will be used to settle any amounts owing uponresolution of this case. The deposit is presented as non-current restricted cash in the \ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue611\ue603In December 2020, the tax authorities issued a tax assessment against Spectrum Brazil \ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue649\ue648\ue647\ue648\ue655\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue652\ue651\ue603\ue64c\ue650\ue653\ue652\ue655\ue657\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue60b\ue626\ue62c\ue627\ue628\ue60c\ue60f\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue651\ue603opinion in the treatment of costs incurred on seismic surveys. TGS is challenging the assessment made by the tax authorities.\ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue655\ue65c\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue650\ue644\ue657\ue657\ue648\ue655\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue649\ue644\ue659\ue652\ue655\ue644\ue645\ue64f\ue648\ue61e\ue603\ue64b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue64f\ue603resolutions are not expected to be reached for a number of years. As of 31 December 2022, the amounts claimed amount to BRL 31 million (USD 5.9 million).US Tax ContingenciesFollowing a US Tax Court decision in September 2021, the Court held that the Company\u2019s \ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue650\ue644\ue655\ue64c\ue651\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue603\ue654\ue658\ue644\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue627\ue652\ue650\ue648\ue656\ue657\ue64c\ue646\ue603\ue633\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue62a\ue655\ue652\ue656\ue656\ue603\ue635\ue648\ue646\ue648\ue64c\ue653\ue657\ue656\ue603(DPGR) under section 199(c)(4) rather than, as has been previously claimed in the Company\u2019s tax returns, section 199(c)(5). This had the impact of increasing the deductionsavailable to the Company in respect of the 2008 tax year. TGS is currently in the process of reviewing the prior year deductions, taking the Court decision into account. Until that process is complete, it is not possible to provide a reasonable estimate on the impact thatthe ruling will have on TGS. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-114-3": {
"value": "Leases As of the end of 2022, TGS had entered commitments for three 3D vessels, two OBN crews and one 2D vessel for addressing multi-client investments. TGS has also entered \ue646\ue652\ue650\ue650\ue64c\ue657\ue650\ue648\ue651\ue657\ue656\ue603\ue649\ue652\ue655\ue603\ue649\ue652\ue658\ue655\ue603\ue635\ue632\ue639\ue603\ue651\ue652\ue647\ue648\ue603\ue64b\ue644\ue651\ue647\ue64f\ue64c\ue651\ue64a\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue60f\ue603\ue7ae\ue659\ue648\ue603\ue656\ue652\ue658\ue655\ue646\ue648\ue603\ue659\ue648\ue656\ue656\ue648\ue64f\ue656\ue603\ue644\ue651\ue647\ue603\ue649\ue652\ue658\ue655\ue603\ue656\ue658\ue653\ue653\ue652\ue655\ue657\ue603vessels to address planned proprietary OBN acquisition surveys. One charter for a ROV node handling vessel will expire in February 2024; all other commitments will expire in 2023. The amount committed, including contractual lease agreements, totaled USD 204million (2021 total: USD 43 million). \ue632\ue7b1\ue646\ue648\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue647\ue644\ue657\ue644\ue603\ue646\ue648\ue651\ue657\ue648\ue655\ue603\ue64f\ue648\ue644\ue656\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue64f\ue644\ue651\ue646\ue648\ue603\ue656\ue64b\ue648\ue648\ue657\ue611\ue603 See Note 8 for more information on such lease liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-115-2": {
"value": "Notes to Consolidated Financial Statements25. SUBSIDIARIES AND JOINT VENTURES25. SUBSIDIARIES AND JOINT VENTURESCountry of ShareholdingCompany NameIncorporationand Voting PowerTGS ASA Norway Parent CompanyTGS AP Investments AS Norway 100%TGS AS Norway 100%TGS NES AS Norway 100%TGS Contracting AS Norway 100%Aceca Norge AS Norway 100%OBS MC Investments I AS Norway 100%Spectrum Geo AS Norway 100%Carmot Seismic AS Norway 100%Carmot Processing AS Norway 100%Prediktor AS Norway 100%\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624 Norway 97%Magseis Operations AS Norway 100%Magseis FF AS Norway 100%Magseis Renewables AS Norway 100%Versal AS Norway 33%TGS-NOPEC Geophysical Company (UK), Ltd. UK 100%TGS Geophysical Investments, Ltd. UK 100%Spectrum Geo Ltd UK 100%Spectrum Energy and Information Technology Ltd. UK 100%Aceca Ltd. UK 100%TGS Geophysical Company (UK) Ltd. UK 100%Magsurvey, Ltd. UK 100%\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue62f\ue657\ue647\ue611 UK 100%Spectrum Information Technology Ltd. UK 100%Spectrum Resources Ltd. UK 100%Spectrum Geophysical Services Ltd. UK 100%Spectrum Datagraphic Systems Int\u2019l Ltd. UK 100%Geoscan Ltd. UK 100%NS Investments One (UK) Ltd. Magseis FF (UK) Ltd. UK 100%WGP Group Ltd. UK 100%TGS-NOPEC Geophysical Company USA 100%Country of ShareholdingCompany NameIncorporationand Voting PowerA2D Technologies, Inc. USA 100%Parallel Data Systems, Inc. USA 100%Volant Solutions Inc. USA 100%Digital Petrodata LLC USA 100%TGS Alaska Company USA 100%TGS Mexico Contracting LLC USA 100%Lasser, Inc. USA 100%Spectrum Geo, Inc. USA 100%Magseis FF LLC USA 100%TGS do Brasil Ltda Brazil 100%\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644 Brazil 100%GX Technology Sismica Do Brasil Ltda. Brazil 100%Magseis Tecnologia De Exploracao De Reservatorio De Brazil 100%Petroleo Do Brasil Ltda.GX Technology Processamento De Dados Ltda. Brazil 70%/50%TGS-NOPEC Geophysical Company PTY, Ltd. Australia 100%Spectrum Geo PTY, Ltd. Australia 100%Spectrum Geo Australia PTY, Ltd Australia 100%TGS-NOPEC Geophysical Company PTE, Ltd. Singapore 100%Spectrum Geo PTE, Ltd. Singapore 100%Magseis Singapore Services PTE, Ltd. Singapore 100%Geo Bridge Pte Ltd. Singapore 50%Magseis Malaysia Sdn. Bhd. Malaysia 100%TGS Canada Ltd. Canada 100%TGS Canada Corp. Canada 100%Magseis Technology AB Sweden 100%TGS-NOPEC Geophysical Company Moscow, Ltd. Russia 100%NOPEC Geophysical Company S. de R.L. de C.V. Mexico 100%Spectrum Geo S.A. de C.V. Mexico 100%Spectrum Geo Panama LLC Panama 100%TGS FJ Geophysical (Ghana) Ltd. Ghana 90%\ue637\ue62a\ue636\ue610\ue633\ue648\ue657\ue655\ue652\ue647\ue644\ue657\ue644\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue62f\ue657\ue647\ue611 Nigeria 49%/51%TGS Geophysical Egypt SP Egypt 100%TGS Geopex Ltd. Egypt 50%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-115-3": {
"value": "Notes to Consolidated Financial Statements25. SUBSIDIARIES AND JOINT VENTURES25. SUBSIDIARIES AND JOINT VENTURESCountry of ShareholdingCompany NameIncorporationand Voting PowerTGS ASA Norway Parent CompanyTGS AP Investments AS Norway 100%TGS AS Norway 100%TGS NES AS Norway 100%TGS Contracting AS Norway 100%Aceca Norge AS Norway 100%OBS MC Investments I AS Norway 100%Spectrum Geo AS Norway 100%Carmot Seismic AS Norway 100%Carmot Processing AS Norway 100%Prediktor AS Norway 100%\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624 Norway 97%Magseis Operations AS Norway 100%Magseis FF AS Norway 100%Magseis Renewables AS Norway 100%Versal AS Norway 33%TGS-NOPEC Geophysical Company (UK), Ltd. UK 100%TGS Geophysical Investments, Ltd. UK 100%Spectrum Geo Ltd UK 100%Spectrum Energy and Information Technology Ltd. UK 100%Aceca Ltd. UK 100%TGS Geophysical Company (UK) Ltd. UK 100%Magsurvey, Ltd. UK 100%\ue617\ue626\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue62f\ue657\ue647\ue611 UK 100%Spectrum Information Technology Ltd. UK 100%Spectrum Resources Ltd. UK 100%Spectrum Geophysical Services Ltd. UK 100%Spectrum Datagraphic Systems Int\u2019l Ltd. UK 100%Geoscan Ltd. UK 100%NS Investments One (UK) Ltd. Magseis FF (UK) Ltd. UK 100%WGP Group Ltd. UK 100%TGS-NOPEC Geophysical Company USA 100%Country of ShareholdingCompany NameIncorporationand Voting PowerA2D Technologies, Inc. USA 100%Parallel Data Systems, Inc. USA 100%Volant Solutions Inc. USA 100%Digital Petrodata LLC USA 100%TGS Alaska Company USA 100%TGS Mexico Contracting LLC USA 100%Lasser, Inc. USA 100%Spectrum Geo, Inc. USA 100%Magseis FF LLC USA 100%TGS do Brasil Ltda Brazil 100%\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644 Brazil 100%GX Technology Sismica Do Brasil Ltda. Brazil 100%Magseis Tecnologia De Exploracao De Reservatorio De Brazil 100%Petroleo Do Brasil Ltda.GX Technology Processamento De Dados Ltda. Brazil 70%/50%TGS-NOPEC Geophysical Company PTY, Ltd. Australia 100%Spectrum Geo PTY, Ltd. Australia 100%Spectrum Geo Australia PTY, Ltd Australia 100%TGS-NOPEC Geophysical Company PTE, Ltd. Singapore 100%Spectrum Geo PTE, Ltd. Singapore 100%Magseis Singapore Services PTE, Ltd. Singapore 100%Geo Bridge Pte Ltd. Singapore 50%Magseis Malaysia Sdn. Bhd. Malaysia 100%TGS Canada Ltd. Canada 100%TGS Canada Corp. Canada 100%Magseis Technology AB Sweden 100%TGS-NOPEC Geophysical Company Moscow, Ltd. Russia 100%NOPEC Geophysical Company S. de R.L. de C.V. Mexico 100%Spectrum Geo S.A. de C.V. Mexico 100%Spectrum Geo Panama LLC Panama 100%TGS FJ Geophysical (Ghana) Ltd. Ghana 90%\ue637\ue62a\ue636\ue610\ue633\ue648\ue657\ue655\ue652\ue647\ue644\ue657\ue644\ue603\ue632\ue7ac\ue656\ue64b\ue652\ue655\ue648\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue62f\ue657\ue647\ue611 Nigeria 49%/51%TGS Geophysical Egypt SP Egypt 100%TGS Geopex Ltd. Egypt 50%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-118-3": {
"value": "26. CONTINGENT ASSETS AND LIABILITIESContingent AssetsLegal Claim\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue651\ue652\ue65a\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue60f\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue603\ue7ae\ue64f\ue648\ue647\ue603\ue644\ue651\ue603\ue644\ue655\ue645\ue64c\ue657\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue62c\ue651\ue647\ue658\ue656\ue657\ue655\ue64c\ue648\ue656\ue603\ue62c\ue651\ue646\ue652\ue655\ue653\ue652\ue655\ue644\ue657\ue648\ue647\ue603\ue60b\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue60f\ue603\ue646\ue64f\ue644\ue64c\ue650\ue64c\ue651\ue64a\ue603\ue644\ue603\ue645\ue655\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue636\ue644\ue64f\ue648\ue603\ue644\ue651\ue647\ue603\ue633\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue624\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue652\ue649\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue615\ue613\ue614\ue61b\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue646\ue64e\ue64f\ue652\ue64a\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603transaction. The arbitration is currently scheduled to occur in June 2023. It is not possibleto provide a reasonable estimate of the outcome of the arbitration process. Contingent LiabilitiesBrazil Tax Disputes\ue62c\ue651\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644\ue603\ue60b\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue60c\ue60f\ue603\ue644\ue603wholly owned subsidiary of TGS, received a tax assessment for a municipal services tax \ue60b\ue62c\ue636\ue636\ue60c\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue656\ue603\ue652\ue649\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue603\ue647\ue648\ue645\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue653\ue64c\ue646\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue659\ue648\ue655\ue644\ue64f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65cchallenging it through the Brazilian administration and court system. As of 31 December 2022, the amounts claimed amount to BRL 68.5 million (USD 13.1 million)Since 2017, all further ISS relating to the above is being deposited into an interest-bearingbank account in Brazil. The total accumulated amount deposited as of 31 December 2022 is BRL 33 million (USD 6.3 million) and will be used to settle any amounts owing uponresolution of this case. The deposit is presented as non-current restricted cash in the \ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue611\ue603In December 2020, the tax authorities issued a tax assessment against Spectrum Brazil \ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue649\ue648\ue647\ue648\ue655\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue652\ue651\ue603\ue64c\ue650\ue653\ue652\ue655\ue657\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue60b\ue626\ue62c\ue627\ue628\ue60c\ue60f\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue651\ue603opinion in the treatment of costs incurred on seismic surveys. TGS is challenging the assessment made by the tax authorities.\ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue655\ue65c\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue650\ue644\ue657\ue657\ue648\ue655\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue649\ue644\ue659\ue652\ue655\ue644\ue645\ue64f\ue648\ue61e\ue603\ue64b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue64f\ue603resolutions are not expected to be reached for a number of years. As of 31 December 2022, the amounts claimed amount to BRL 31 million (USD 5.9 million).US Tax ContingenciesFollowing a US Tax Court decision in September 2021, the Court held that the Company\u2019s \ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue650\ue644\ue655\ue64c\ue651\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue603\ue654\ue658\ue644\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue627\ue652\ue650\ue648\ue656\ue657\ue64c\ue646\ue603\ue633\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue62a\ue655\ue652\ue656\ue656\ue603\ue635\ue648\ue646\ue648\ue64c\ue653\ue657\ue656\ue603(DPGR) under section 199(c)(4) rather than, as has been previously claimed in the Company\u2019s tax returns, section 199(c)(5). This had the impact of increasing the deductionsavailable to the Company in respect of the 2008 tax year. TGS is currently in the process of reviewing the prior year deductions, taking the Court decision into account. Until that process is complete, it is not possible to provide a reasonable estimate on the impact thatthe ruling will have on TGS. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-118-4": {
"value": "26. CONTINGENT ASSETS AND LIABILITIESContingent AssetsLegal Claim\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue651\ue652\ue65a\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue60f\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue603\ue7ae\ue64f\ue648\ue647\ue603\ue644\ue651\ue603\ue644\ue655\ue645\ue64c\ue657\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue62c\ue651\ue647\ue658\ue656\ue657\ue655\ue64c\ue648\ue656\ue603\ue62c\ue651\ue646\ue652\ue655\ue653\ue652\ue655\ue644\ue657\ue648\ue647\ue603\ue60b\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue60f\ue603\ue646\ue64f\ue644\ue64c\ue650\ue64c\ue651\ue64a\ue603\ue644\ue603\ue645\ue655\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue636\ue644\ue64f\ue648\ue603\ue644\ue651\ue647\ue603\ue633\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue624\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue652\ue649\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue615\ue613\ue614\ue61b\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue646\ue64e\ue64f\ue652\ue64a\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603transaction. The arbitration is currently scheduled to occur in June 2023. It is not possibleto provide a reasonable estimate of the outcome of the arbitration process. Contingent LiabilitiesBrazil Tax Disputes\ue62c\ue651\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644\ue603\ue60b\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue60c\ue60f\ue603\ue644\ue603wholly owned subsidiary of TGS, received a tax assessment for a municipal services tax \ue60b\ue62c\ue636\ue636\ue60c\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue656\ue603\ue652\ue649\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue603\ue647\ue648\ue645\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue653\ue64c\ue646\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue659\ue648\ue655\ue644\ue64f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65cchallenging it through the Brazilian administration and court system. As of 31 December 2022, the amounts claimed amount to BRL 68.5 million (USD 13.1 million)Since 2017, all further ISS relating to the above is being deposited into an interest-bearingbank account in Brazil. The total accumulated amount deposited as of 31 December 2022 is BRL 33 million (USD 6.3 million) and will be used to settle any amounts owing uponresolution of this case. The deposit is presented as non-current restricted cash in the \ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue611\ue603In December 2020, the tax authorities issued a tax assessment against Spectrum Brazil \ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue649\ue648\ue647\ue648\ue655\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue652\ue651\ue603\ue64c\ue650\ue653\ue652\ue655\ue657\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue60b\ue626\ue62c\ue627\ue628\ue60c\ue60f\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue651\ue603opinion in the treatment of costs incurred on seismic surveys. TGS is challenging the assessment made by the tax authorities.\ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue655\ue65c\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue650\ue644\ue657\ue657\ue648\ue655\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue649\ue644\ue659\ue652\ue655\ue644\ue645\ue64f\ue648\ue61e\ue603\ue64b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue64f\ue603resolutions are not expected to be reached for a number of years. As of 31 December 2022, the amounts claimed amount to BRL 31 million (USD 5.9 million).US Tax ContingenciesFollowing a US Tax Court decision in September 2021, the Court held that the Company\u2019s \ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue650\ue644\ue655\ue64c\ue651\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue603\ue654\ue658\ue644\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue627\ue652\ue650\ue648\ue656\ue657\ue64c\ue646\ue603\ue633\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue62a\ue655\ue652\ue656\ue656\ue603\ue635\ue648\ue646\ue648\ue64c\ue653\ue657\ue656\ue603(DPGR) under section 199(c)(4) rather than, as has been previously claimed in the Company\u2019s tax returns, section 199(c)(5). This had the impact of increasing the deductionsavailable to the Company in respect of the 2008 tax year. TGS is currently in the process of reviewing the prior year deductions, taking the Court decision into account. Until that process is complete, it is not possible to provide a reasonable estimate on the impact thatthe ruling will have on TGS. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-118-5": {
"value": "26. CONTINGENT ASSETS AND LIABILITIESContingent AssetsLegal Claim\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue614\ue60f\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue60b\ue651\ue652\ue65a\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue60f\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue637\ue62a\ue636\ue603\ue614\ue614\ue603\ue632\ue646\ue657\ue652\ue645\ue648\ue655\ue603\ue615\ue613\ue615\ue615\ue60f\ue603\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue603\ue7ae\ue64f\ue648\ue647\ue603\ue644\ue651\ue603\ue644\ue655\ue645\ue64c\ue657\ue655\ue644\ue657\ue64c\ue652\ue651\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue62c\ue651\ue647\ue658\ue656\ue657\ue655\ue64c\ue648\ue656\ue603\ue62c\ue651\ue646\ue652\ue655\ue653\ue652\ue655\ue644\ue657\ue648\ue647\ue603\ue60b\ue655\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue644\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue60c\ue60f\ue603\ue646\ue64f\ue644\ue64c\ue650\ue64c\ue651\ue64a\ue603\ue644\ue603\ue645\ue655\ue648\ue644\ue646\ue64b\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue636\ue644\ue64f\ue648\ue603\ue644\ue651\ue647\ue603\ue633\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue624\ue64a\ue655\ue648\ue648\ue650\ue648\ue651\ue657\ue603\ue645\ue648\ue657\ue65a\ue648\ue648\ue651\ue603\ue657\ue64b\ue648\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue657\ue64b\ue648\ue603\ue653\ue658\ue655\ue646\ue64b\ue644\ue656\ue648\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue652\ue649\ue603\ue646\ue648\ue655\ue657\ue644\ue64c\ue651\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue64c\ue651\ue603\ue615\ue613\ue614\ue61b\ue611\ue603\ue637\ue64b\ue648\ue603\ue646\ue64f\ue644\ue64c\ue650\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue656\ue603\ue657\ue652\ue603\ue644\ue603\ue653\ue655\ue652\ue64d\ue648\ue646\ue657\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue630\ue64c\ue647\ue647\ue64f\ue648\ue603\ue628\ue644\ue656\ue657\ue603\ue657\ue64b\ue644\ue657\ue603\ue655\ue648\ue653\ue655\ue648\ue656\ue648\ue651\ue657\ue648\ue647\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue653\ue652\ue655\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue646\ue64e\ue64f\ue652\ue64a\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue645\ue65c\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603transaction. The arbitration is currently scheduled to occur in June 2023. It is not possibleto provide a reasonable estimate of the outcome of the arbitration process. Contingent LiabilitiesBrazil Tax Disputes\ue62c\ue651\ue603\ue629\ue648\ue645\ue655\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue62a\ue648\ue652\ue603\ue647\ue652\ue603\ue625\ue655\ue644\ue656\ue64c\ue64f\ue603\ue636\ue648\ue655\ue659\ue64c\ue646\ue652\ue656\ue603\ue62a\ue648\ue652\ue7ae\ue656\ue64c\ue646\ue652\ue656\ue603\ue62f\ue657\ue647\ue644\ue603\ue60b\ue636\ue653\ue648\ue646\ue657\ue655\ue658\ue650\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue60c\ue60f\ue603\ue644\ue603wholly owned subsidiary of TGS, received a tax assessment for a municipal services tax \ue60b\ue62c\ue636\ue636\ue60c\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue645\ue644\ue656\ue64c\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64f\ue64c\ue646\ue648\ue651\ue656\ue648\ue656\ue603\ue652\ue649\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue647\ue644\ue657\ue644\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue644\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue64c\ue656\ue603\ue656\ue653\ue648\ue646\ue64c\ue7ae\ue646\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue646\ue644\ue657\ue64c\ue652\ue651\ue603\ue64c\ue656\ue603\ue644\ue603\ue647\ue648\ue645\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue653\ue64c\ue646\ue603\ue64c\ue651\ue603\ue625\ue655\ue644\ue65d\ue64c\ue64f\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue656\ue648\ue659\ue648\ue655\ue644\ue64f\ue603\ue64c\ue651\ue647\ue648\ue653\ue648\ue651\ue647\ue648\ue651\ue657\ue603\ue653\ue644\ue655\ue657\ue64c\ue648\ue656\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue64f\ue65cchallenging it through the Brazilian administration and court system. As of 31 December 2022, the amounts claimed amount to BRL 68.5 million (USD 13.1 million)Since 2017, all further ISS relating to the above is being deposited into an interest-bearingbank account in Brazil. The total accumulated amount deposited as of 31 December 2022 is BRL 33 million (USD 6.3 million) and will be used to settle any amounts owing uponresolution of this case. The deposit is presented as non-current restricted cash in the \ue656\ue657\ue644\ue657\ue648\ue650\ue648\ue651\ue657\ue603\ue652\ue649\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue611\ue603In December 2020, the tax authorities issued a tax assessment against Spectrum Brazil \ue655\ue648\ue64f\ue644\ue657\ue64c\ue651\ue64a\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue649\ue648\ue647\ue648\ue655\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue652\ue651\ue603\ue64c\ue650\ue653\ue652\ue655\ue657\ue644\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue656\ue603\ue60b\ue626\ue62c\ue627\ue628\ue60c\ue60f\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue603\ue64c\ue651\ue603opinion in the treatment of costs incurred on seismic surveys. TGS is challenging the assessment made by the tax authorities.\ue637\ue64b\ue648\ue603\ue653\ue655\ue648\ue64f\ue64c\ue650\ue64c\ue651\ue644\ue655\ue65c\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue656\ue603\ue650\ue644\ue647\ue648\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue644\ue645\ue652\ue659\ue648\ue603\ue650\ue644\ue657\ue657\ue648\ue655\ue656\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue649\ue644\ue659\ue652\ue655\ue644\ue645\ue64f\ue648\ue61e\ue603\ue64b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue7ae\ue651\ue644\ue64f\ue603resolutions are not expected to be reached for a number of years. As of 31 December 2022, the amounts claimed amount to BRL 31 million (USD 5.9 million).US Tax ContingenciesFollowing a US Tax Court decision in September 2021, the Court held that the Company\u2019s \ue655\ue648\ue659\ue648\ue651\ue658\ue648\ue656\ue603\ue649\ue655\ue652\ue650\ue603\ue650\ue644\ue655\ue64c\ue651\ue648\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue603\ue654\ue658\ue644\ue64f\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue627\ue652\ue650\ue648\ue656\ue657\ue64c\ue646\ue603\ue633\ue655\ue652\ue647\ue658\ue646\ue657\ue64c\ue652\ue651\ue603\ue62a\ue655\ue652\ue656\ue656\ue603\ue635\ue648\ue646\ue648\ue64c\ue653\ue657\ue656\ue603(DPGR) under section 199(c)(4) rather than, as has been previously claimed in the Company\u2019s tax returns, section 199(c)(5). This had the impact of increasing the deductionsavailable to the Company in respect of the 2008 tax year. TGS is currently in the process of reviewing the prior year deductions, taking the Court decision into account. Until that process is complete, it is not possible to provide a reasonable estimate on the impact thatthe ruling will have on TGS. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-121-2": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-3": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-4": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-5": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-6": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-7": {
"value": "28. FINANCIAL ITEMS 2022 2021Interest income 665 1,599Exchange gains 60,556 40,083\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 1,731 926Gains from JV 1,251 \ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue651\ue646\ue652\ue650\ue648 206,630 42,608Interest expense (5,281) (2,471Exchange loss (58,864) (49,001\ue632\ue657\ue64b\ue648\ue655\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (3,227) (3,891\ue637\ue652\ue657\ue644\ue64f\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue656 (209,799) (55,363\ue631\ue648\ue657\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603\ue64c\ue657\ue648\ue650\ue656 (3,169) (12,756",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-122-2": {
"value": "29. TAX EXPENSE 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 Norway 84,772 (34,073Outside Norway 44,092 (51,014\ue637\ue652\ue657\ue644\ue64f\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Current taxes Norway 3,332 4,090Outside Norway 25,712 6,202Total current taxes 29,045 10,292Changes in deferred taxes Norway 5,306 (13,033Outside Norway (213) (3,848Changes in deferred taxes 5,093 (16,882Adjustments in respect of current income tax of previous years and estimates Norway 540 Outside Norway 6,220 (2,514)Total adjustments in respect of current income tax of previous years and estimates 6,760 (2,514Income tax expense reported in the income statement 40,898 (9,103) 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Expected income taxes according to corporate income Tax cost in Norway (22% tax rate) 28,350 (18,719\ue637\ue644\ue65b\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue60b\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue615\ue608\ue60c\ue603 2,021 6,185Adjustment in respect of current income tax of previous year 6,760 (2,514Change in deferred tax asset not recognized (3,983) Withholding taxes and overseas taxes 7,750 Non-deductible expenses 318 6,723\ue626\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656 (318) (777Income tax expense 40,898 (9,103\ue628\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue651\ue603\ue608 32 % 11 %Comments on Selected Line Items in the Preceding Table Tax Rates Di\ue7acerent from the Norwegian Tax Rate \ue637\ue64b\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603of 22% (2021: 22% tax rate). The tax rates in the jurisdictions where TGS operates are between 17% and 35%. Deferred Tax Asset Not Recognized Deferred tax assets based on unused tax losses carried forward are not recognized when \ue637\ue62a\ue636\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603which the losses carried forward can be utilized. TGS has unused tax losses and deductible\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue652\ue649\ue603\ue617\ue614\ue611\ue61c\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue638\ue636\ue627\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue65d\ue648\ue655\ue652\ue603\ue638\ue636\ue627\ue60c\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue651\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603were recognized in the balance sheet. All of these unused tax losses sit in entities outside Norway.Non-Deductible ExpensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates. Currency E\ue7acects TGS entities that do not have their tax base in USD are exposed to changes in the USD/tax\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue637\ue644\ue65b\ue603\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue637\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue637\ue644\ue65b\ue603\ue62f\ue652\ue656\ue656\ue603Carryforwards as of 31 December 2022 2021\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64a\ue64c\ue659\ue648\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue61d\ue603\ue603Multi-client library/well logs (64,997) (26,833)Fixed assets 29,320 (1,042)Goodwill and intangibles (10,229) (11,111)Accruals 24,627 8,535Accounts receivables 1,005 196Other long-term items 21,949 (6,240)Lease asset vs. Liability 1,225 661Tax losses carried forward 86,343 65,127Deferred revenue 10,233 33,944Other 1,445 592 Deferred tax asset not recognized in the balance sheet (41,855) -Basis deferred tax asset (liability) 59,066 63,830Of which: Deferred tax asset 82,196 95,888Deferred tax liability 23,130 32,059\ue626\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue651\ue648\ue657\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue612\ue60b\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60c 2022 2021As of 1 January 63,830 46,948\ue635\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 5,093 (16,882)Changes through business combinations 329 -As of 31 December 59,066 63,830Comments on Selected Line Items in the Preceding Table Recognition of Deferred Tax Assets on Tax Losses Carried Forward Deferred tax assets are capitalized to the extent it is probable that TGS will have taxable \ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue658\ue657\ue64c\ue64f\ue64c\ue65d\ue648\ue647\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue651\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647tax losses which are recognized are mainly related to Brazil, United Kingdom and Norway. With reference to Note 26 and \u201cother tax exposure,\u201d the Group notes uncertainties concerning the tax balances, in particular in Latin America. The information reported \ue64c\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603statements.Temporary Di\ue7acerences of Group\u2019s Subsidiaries \ue631\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue656\ue653\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated andwhere the timing of distribution is within the control of the Group. Draft Taxation Ruling in Australia\ue632\ue651\ue603\ue615\ue613\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue651\ue603\ue637\ue644\ue65b\ue603\ue632\ue7b1\ue646\ue648\ue603\ue60b\ue624\ue637\ue632\ue60c\ue603\ue655\ue648\ue64f\ue648\ue644\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue653\ue658\ue645\ue64f\ue64c\ue646\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue657\ue603\ue644\ue603draft taxation ruling (2017/D11 Income tax: capital allowances: expenditure incurred by a \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue64c\ue651\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue644\ue656issued 18 September 2019 (TR 2019/4). The comments made by the seismic industry to \ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue659\ue648\ue655\ue656\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue64f\ue648\ue644\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue644\ue646\ue657\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue603\ue657\ue652\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue603\ue644\ue651\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been made. Multi-client data will now be considered capital in nature and as such is not a \ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue658\ue656\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603data, and can therefore deduct the cost of acquiring the multi-client data in the income year the expenditure was incurred.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-122-3": {
"value": "29. TAX EXPENSE 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 Norway 84,772 (34,073Outside Norway 44,092 (51,014\ue637\ue652\ue657\ue644\ue64f\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Current taxes Norway 3,332 4,090Outside Norway 25,712 6,202Total current taxes 29,045 10,292Changes in deferred taxes Norway 5,306 (13,033Outside Norway (213) (3,848Changes in deferred taxes 5,093 (16,882Adjustments in respect of current income tax of previous years and estimates Norway 540 Outside Norway 6,220 (2,514)Total adjustments in respect of current income tax of previous years and estimates 6,760 (2,514Income tax expense reported in the income statement 40,898 (9,103) 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Expected income taxes according to corporate income Tax cost in Norway (22% tax rate) 28,350 (18,719\ue637\ue644\ue65b\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue60b\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue615\ue608\ue60c\ue603 2,021 6,185Adjustment in respect of current income tax of previous year 6,760 (2,514Change in deferred tax asset not recognized (3,983) Withholding taxes and overseas taxes 7,750 Non-deductible expenses 318 6,723\ue626\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656 (318) (777Income tax expense 40,898 (9,103\ue628\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue651\ue603\ue608 32 % 11 %Comments on Selected Line Items in the Preceding Table Tax Rates Di\ue7acerent from the Norwegian Tax Rate \ue637\ue64b\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603of 22% (2021: 22% tax rate). The tax rates in the jurisdictions where TGS operates are between 17% and 35%. Deferred Tax Asset Not Recognized Deferred tax assets based on unused tax losses carried forward are not recognized when \ue637\ue62a\ue636\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603which the losses carried forward can be utilized. TGS has unused tax losses and deductible\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue652\ue649\ue603\ue617\ue614\ue611\ue61c\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue638\ue636\ue627\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue65d\ue648\ue655\ue652\ue603\ue638\ue636\ue627\ue60c\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue651\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603were recognized in the balance sheet. All of these unused tax losses sit in entities outside Norway.Non-Deductible ExpensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates. Currency E\ue7acects TGS entities that do not have their tax base in USD are exposed to changes in the USD/tax\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue637\ue644\ue65b\ue603\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue637\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue637\ue644\ue65b\ue603\ue62f\ue652\ue656\ue656\ue603Carryforwards as of 31 December 2022 2021\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64a\ue64c\ue659\ue648\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue61d\ue603\ue603Multi-client library/well logs (64,997) (26,833)Fixed assets 29,320 (1,042)Goodwill and intangibles (10,229) (11,111)Accruals 24,627 8,535Accounts receivables 1,005 196Other long-term items 21,949 (6,240)Lease asset vs. Liability 1,225 661Tax losses carried forward 86,343 65,127Deferred revenue 10,233 33,944Other 1,445 592 Deferred tax asset not recognized in the balance sheet (41,855) -Basis deferred tax asset (liability) 59,066 63,830Of which: Deferred tax asset 82,196 95,888Deferred tax liability 23,130 32,059\ue626\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue651\ue648\ue657\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue612\ue60b\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60c 2022 2021As of 1 January 63,830 46,948\ue635\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 5,093 (16,882)Changes through business combinations 329 -As of 31 December 59,066 63,830Comments on Selected Line Items in the Preceding Table Recognition of Deferred Tax Assets on Tax Losses Carried Forward Deferred tax assets are capitalized to the extent it is probable that TGS will have taxable \ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue658\ue657\ue64c\ue64f\ue64c\ue65d\ue648\ue647\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue651\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647tax losses which are recognized are mainly related to Brazil, United Kingdom and Norway. With reference to Note 26 and \u201cother tax exposure,\u201d the Group notes uncertainties concerning the tax balances, in particular in Latin America. The information reported \ue64c\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603statements.Temporary Di\ue7acerences of Group\u2019s Subsidiaries \ue631\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue656\ue653\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated andwhere the timing of distribution is within the control of the Group. Draft Taxation Ruling in Australia\ue632\ue651\ue603\ue615\ue613\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue651\ue603\ue637\ue644\ue65b\ue603\ue632\ue7b1\ue646\ue648\ue603\ue60b\ue624\ue637\ue632\ue60c\ue603\ue655\ue648\ue64f\ue648\ue644\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue653\ue658\ue645\ue64f\ue64c\ue646\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue657\ue603\ue644\ue603draft taxation ruling (2017/D11 Income tax: capital allowances: expenditure incurred by a \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue64c\ue651\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue644\ue656issued 18 September 2019 (TR 2019/4). The comments made by the seismic industry to \ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue659\ue648\ue655\ue656\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue64f\ue648\ue644\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue644\ue646\ue657\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue603\ue657\ue652\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue603\ue644\ue651\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been made. Multi-client data will now be considered capital in nature and as such is not a \ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue658\ue656\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603data, and can therefore deduct the cost of acquiring the multi-client data in the income year the expenditure was incurred.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-122-4": {
"value": "29. TAX EXPENSE 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 Norway 84,772 (34,073Outside Norway 44,092 (51,014\ue637\ue652\ue657\ue644\ue64f\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Current taxes Norway 3,332 4,090Outside Norway 25,712 6,202Total current taxes 29,045 10,292Changes in deferred taxes Norway 5,306 (13,033Outside Norway (213) (3,848Changes in deferred taxes 5,093 (16,882Adjustments in respect of current income tax of previous years and estimates Norway 540 Outside Norway 6,220 (2,514)Total adjustments in respect of current income tax of previous years and estimates 6,760 (2,514Income tax expense reported in the income statement 40,898 (9,103) 2022 2021\ue633\ue655\ue652\ue7ae\ue657\ue603\ue645\ue648\ue649\ue652\ue655\ue648\ue603\ue657\ue644\ue65b\ue648\ue656 128,864 (85,087Expected income taxes according to corporate income Tax cost in Norway (22% tax rate) 28,350 (18,719\ue637\ue644\ue65b\ue603\ue646\ue652\ue656\ue657\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue60b\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue649\ue655\ue652\ue650\ue603\ue615\ue615\ue608\ue60c\ue603 2,021 6,185Adjustment in respect of current income tax of previous year 6,760 (2,514Change in deferred tax asset not recognized (3,983) Withholding taxes and overseas taxes 7,750 Non-deductible expenses 318 6,723\ue626\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue648\ue7ac\ue648\ue646\ue657\ue656 (318) (777Income tax expense 40,898 (9,103\ue628\ue7ac\ue648\ue646\ue657\ue64c\ue659\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603\ue64c\ue651\ue603\ue608 32 % 11 %Comments on Selected Line Items in the Preceding Table Tax Rates Di\ue7acerent from the Norwegian Tax Rate \ue637\ue64b\ue648\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue656\ue603\ue649\ue652\ue655\ue603\ue656\ue658\ue645\ue656\ue64c\ue647\ue64c\ue644\ue655\ue64c\ue648\ue656\ue603\ue652\ue658\ue657\ue656\ue64c\ue647\ue648\ue603\ue631\ue652\ue655\ue65a\ue644\ue65c\ue603\ue644\ue655\ue648\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue64b\ue644\ue651\ue603\ue657\ue64b\ue648\ue603\ue631\ue652\ue655\ue65a\ue648\ue64a\ue64c\ue644\ue651\ue603\ue657\ue644\ue65b\ue603\ue655\ue644\ue657\ue648\ue603of 22% (2021: 22% tax rate). The tax rates in the jurisdictions where TGS operates are between 17% and 35%. Deferred Tax Asset Not Recognized Deferred tax assets based on unused tax losses carried forward are not recognized when \ue637\ue62a\ue636\ue603\ue646\ue644\ue651\ue651\ue652\ue657\ue603\ue647\ue648\ue650\ue652\ue651\ue656\ue657\ue655\ue644\ue657\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue644\ue65b\ue644\ue645\ue64f\ue648\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue644\ue64a\ue644\ue64c\ue651\ue656\ue657\ue603which the losses carried forward can be utilized. TGS has unused tax losses and deductible\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue652\ue649\ue603\ue617\ue614\ue611\ue61c\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue638\ue636\ue627\ue603\ue60b\ue615\ue613\ue615\ue614\ue61d\ue603\ue65d\ue648\ue655\ue652\ue603\ue638\ue636\ue627\ue60c\ue603\ue65a\ue64b\ue648\ue655\ue648\ue603\ue651\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603were recognized in the balance sheet. All of these unused tax losses sit in entities outside Norway.Non-Deductible ExpensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates. Currency E\ue7acects TGS entities that do not have their tax base in USD are exposed to changes in the USD/tax\ue645\ue644\ue656\ue648\ue610\ue646\ue658\ue655\ue655\ue648\ue651\ue646\ue65c\ue603\ue655\ue644\ue657\ue648\ue656\ue611\ue603\ue628\ue7ac\ue648\ue646\ue657\ue656\ue603\ue65a\ue64c\ue657\ue64b\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue65c\ue648\ue644\ue655\ue603\ue644\ue655\ue648\ue603\ue646\ue64f\ue644\ue656\ue656\ue64c\ue7ae\ue648\ue647\ue603\ue644\ue656\ue603\ue657\ue644\ue65b\ue603\ue648\ue65b\ue653\ue648\ue651\ue656\ue648\ue611\ue637\ue644\ue65b\ue603\ue628\ue7ac\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue637\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue644\ue651\ue647\ue603\ue637\ue644\ue65b\ue603\ue62f\ue652\ue656\ue656\ue603Carryforwards as of 31 December 2022 2021\ue627\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue64a\ue64c\ue659\ue648\ue603\ue655\ue64c\ue656\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue644\ue656\ue656\ue648\ue657\ue603\ue652\ue655\ue603\ue644\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue61d\ue603\ue603Multi-client library/well logs (64,997) (26,833)Fixed assets 29,320 (1,042)Goodwill and intangibles (10,229) (11,111)Accruals 24,627 8,535Accounts receivables 1,005 196Other long-term items 21,949 (6,240)Lease asset vs. Liability 1,225 661Tax losses carried forward 86,343 65,127Deferred revenue 10,233 33,944Other 1,445 592 Deferred tax asset not recognized in the balance sheet (41,855) -Basis deferred tax asset (liability) 59,066 63,830Of which: Deferred tax asset 82,196 95,888Deferred tax liability 23,130 32,059\ue626\ue64b\ue644\ue651\ue64a\ue648\ue603\ue64c\ue651\ue603\ue651\ue648\ue657\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue612\ue60b\ue64f\ue64c\ue644\ue645\ue64c\ue64f\ue64c\ue657\ue65c\ue60c 2022 2021As of 1 January 63,830 46,948\ue635\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue653\ue655\ue652\ue7ae\ue657\ue603\ue652\ue655\ue603\ue64f\ue652\ue656\ue656 5,093 (16,882)Changes through business combinations 329 -As of 31 December 59,066 63,830Comments on Selected Line Items in the Preceding Table Recognition of Deferred Tax Assets on Tax Losses Carried Forward Deferred tax assets are capitalized to the extent it is probable that TGS will have taxable \ue653\ue655\ue652\ue7ae\ue657\ue656\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647\ue603\ue657\ue644\ue65b\ue603\ue64f\ue652\ue656\ue656\ue648\ue656\ue603\ue646\ue644\ue651\ue603\ue645\ue648\ue603\ue658\ue657\ue64c\ue64f\ue64c\ue65d\ue648\ue647\ue611\ue603\ue627\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue644\ue656\ue656\ue648\ue657\ue656\ue603\ue652\ue651\ue603\ue646\ue644\ue655\ue655\ue65c\ue649\ue652\ue655\ue65a\ue644\ue655\ue647tax losses which are recognized are mainly related to Brazil, United Kingdom and Norway. With reference to Note 26 and \u201cother tax exposure,\u201d the Group notes uncertainties concerning the tax balances, in particular in Latin America. The information reported \ue64c\ue656\ue603\ue645\ue644\ue656\ue648\ue647\ue603\ue652\ue651\ue603\ue657\ue64b\ue648\ue603\ue64c\ue651\ue649\ue652\ue655\ue650\ue644\ue657\ue64c\ue652\ue651\ue603\ue644\ue659\ue644\ue64c\ue64f\ue644\ue645\ue64f\ue648\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue62a\ue655\ue652\ue658\ue653\ue603\ue644\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue647\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue656\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603statements.Temporary Di\ue7acerences of Group\u2019s Subsidiaries \ue631\ue652\ue603\ue647\ue648\ue649\ue648\ue655\ue655\ue648\ue647\ue603\ue657\ue644\ue65b\ue603\ue64b\ue644\ue656\ue603\ue645\ue648\ue648\ue651\ue603\ue655\ue648\ue646\ue652\ue64a\ue651\ue64c\ue65d\ue648\ue647\ue603\ue64c\ue651\ue603\ue655\ue648\ue656\ue653\ue648\ue646\ue657\ue603\ue652\ue649\ue603\ue657\ue648\ue650\ue653\ue652\ue655\ue644\ue655\ue65c\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue646\ue648\ue656\ue603\ue655\ue648\ue64f\ue644\ue657\ue648\ue647\ue603\ue657\ue652\ue603unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated andwhere the timing of distribution is within the control of the Group. Draft Taxation Ruling in Australia\ue632\ue651\ue603\ue615\ue613\ue603\ue627\ue648\ue646\ue648\ue650\ue645\ue648\ue655\ue603\ue615\ue613\ue614\ue61a\ue60f\ue603\ue657\ue64b\ue648\ue603\ue624\ue658\ue656\ue657\ue655\ue644\ue64f\ue64c\ue644\ue651\ue603\ue637\ue644\ue65b\ue603\ue632\ue7b1\ue646\ue648\ue603\ue60b\ue624\ue637\ue632\ue60c\ue603\ue655\ue648\ue64f\ue648\ue644\ue656\ue648\ue647\ue603\ue649\ue652\ue655\ue603\ue653\ue658\ue645\ue64f\ue64c\ue646\ue603\ue646\ue652\ue650\ue650\ue648\ue651\ue657\ue603\ue644\ue603draft taxation ruling (2017/D11 Income tax: capital allowances: expenditure incurred by a \ue656\ue648\ue655\ue659\ue64c\ue646\ue648\ue603\ue653\ue655\ue652\ue659\ue64c\ue647\ue648\ue655\ue603\ue64c\ue651\ue603\ue646\ue652\ue64f\ue64f\ue648\ue646\ue657\ue64c\ue651\ue64a\ue603\ue644\ue651\ue647\ue603\ue653\ue655\ue652\ue646\ue648\ue656\ue656\ue64c\ue651\ue64a\ue603\ue650\ue658\ue64f\ue657\ue64c\ue610\ue646\ue64f\ue64c\ue648\ue651\ue657\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue647\ue644\ue657\ue644\ue60c\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue644\ue656issued 18 September 2019 (TR 2019/4). The comments made by the seismic industry to \ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue657\ue652\ue603\ue644\ue603\ue656\ue64c\ue64a\ue651\ue64c\ue7ae\ue646\ue644\ue651\ue657\ue603\ue647\ue648\ue64a\ue655\ue648\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue60f\ue603\ue644\ue651\ue647\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue64b\ue644\ue659\ue648\ue603\ue645\ue648\ue648\ue651\ue603\ue644\ue647\ue64d\ue658\ue656\ue657\ue648\ue647\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue647\ue655\ue644\ue649\ue657\ue603\ue659\ue648\ue655\ue656\ue64c\ue652\ue651\ue611\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue651\ue646\ue64f\ue658\ue656\ue64c\ue652\ue651\ue656\ue603\ue64c\ue651\ue603\ue657\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue64f\ue603\ue657\ue644\ue65b\ue603\ue655\ue658\ue64f\ue64c\ue651\ue64a\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue651\ue652\ue657\ue603\ue64f\ue648\ue644\ue647\ue603\ue657\ue652\ue603\ue644\ue603\ue647\ue64c\ue7ac\ue648\ue655\ue648\ue651\ue657\ue603\ue657\ue644\ue65b\ue603\ue653\ue652\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue646\ue652\ue650\ue653\ue644\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue657\ue64b\ue648\ue603\ue646\ue658\ue655\ue655\ue648\ue651\ue657\ue603\ue653\ue655\ue644\ue646\ue657\ue64c\ue646\ue648\ue611\ue603\ue637\ue64b\ue648\ue655\ue648\ue649\ue652\ue655\ue648\ue60f\ue603\ue64c\ue657\ue603\ue64c\ue656\ue603\ue651\ue652\ue657\ue603\ue653\ue655\ue652\ue645\ue644\ue645\ue64f\ue648\ue603\ue657\ue64b\ue644\ue657\ue603\ue657\ue64b\ue648\ue655\ue648\ue603\ue65a\ue64c\ue64f\ue64f\ue603\ue645\ue648\ue603\ue644\ue651\ue603\ue652\ue658\ue657\ue7b0\ue652\ue65a\ue603\ue652\ue649\ue603\ue655\ue648\ue656\ue652\ue658\ue655\ue646\ue648\ue656\ue603\ue648\ue650\ue645\ue652\ue647\ue65c\ue64c\ue651\ue64a\ue603\ue648\ue646\ue652\ue651\ue652\ue650\ue64c\ue646\ue603\ue645\ue648\ue651\ue648\ue7ae\ue657\ue656\ue603\ue651\ue648\ue646\ue648\ue656\ue656\ue644\ue655\ue65c\ue603\ue657\ue652\ue603\ue656\ue648\ue657\ue657\ue64f\ue648\ue603\ue644\ue651\ue603\ue652\ue645\ue64f\ue64c\ue64a\ue644\ue657\ue64c\ue652\ue651\ue60f\ue603\ue644\ue651\ue647\ue603\ue651\ue652\ue603\ue653\ue655\ue652\ue659\ue64c\ue656\ue64c\ue652\ue651\ue656\ue603\ue64b\ue644\ue659\ue648\ue603been made. Multi-client data will now be considered capital in nature and as such is not a \ue647\ue648\ue647\ue658\ue646\ue657\ue64c\ue645\ue64f\ue648\ue603\ue646\ue652\ue656\ue657\ue611\ue603\ue62b\ue652\ue65a\ue648\ue659\ue648\ue655\ue60f\ue603\ue656\ue648\ue64c\ue656\ue650\ue64c\ue646\ue603\ue646\ue652\ue650\ue653\ue644\ue651\ue64c\ue648\ue656\ue603\ue644\ue655\ue648\ue603\ue644\ue64f\ue656\ue652\ue603\ue646\ue652\ue651\ue656\ue64c\ue647\ue648\ue655\ue648\ue647\ue603\ue657\ue652\ue603\ue645\ue648\ue603\ue7ae\ue655\ue656\ue657\ue603\ue658\ue656\ue648\ue655\ue656\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603data, and can therefore deduct the cost of acquiring the multi-client data in the income year the expenditure was incurred.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-126-2": {
"value": "30. EVENTS AFTER THE BALANCE SHEET DATE\ue62c\ue651\ue603\ue62d\ue644\ue651\ue658\ue644\ue655\ue65c\ue603\ue615\ue613\ue615\ue616\ue60f\ue603\ue637\ue62a\ue636\ue603\ue646\ue652\ue650\ue653\ue64f\ue648\ue657\ue648\ue647\ue603\ue657\ue64b\ue648\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue630\ue644\ue64a\ue656\ue648\ue64c\ue656\ue603\ue629\ue644\ue64c\ue655\ue7ae\ue648\ue64f\ue647\ue603\ue624\ue636\ue624\ue603\ue65a\ue64b\ue648\ue651\ue603\ue64c\ue657\ue603\ue653\ue644\ue64c\ue647\ue603\ue649\ue652\ue655\ue603\ue615\ue615\ue608\ue603\ue652\ue649\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue657\ue64b\ue644\ue657\ue603\ue65a\ue644\ue656\ue603\ue644\ue646\ue654\ue658\ue64c\ue655\ue648\ue647\ue603\ue657\ue64b\ue655\ue652\ue658\ue64a\ue64b\ue603\ue657\ue64b\ue648\ue603\ue650\ue644\ue651\ue647\ue644\ue657\ue652\ue655\ue65c\ue603\ue652\ue7ac\ue648\ue655\ue603\ue644\ue651\ue647\ue603\ue646\ue644\ue655\ue655\ue64c\ue648\ue647\ue603\ue652\ue658\ue657\ue603\ue657\ue64b\ue648\ue603\ue646\ue652\ue650\ue653\ue658\ue64f\ue656\ue652\ue655\ue65c\ue603\ue644\ue646\ue654\ue658\ue64c\ue656\ue64c\ue657\ue64c\ue652\ue651\ue603\ue652\ue649\ue603\ue657\ue64b\ue648\ue603\ue655\ue648\ue650\ue644\ue64c\ue651\ue64c\ue651\ue64a\ue603\ue615\ue611\ue618\ue614\ue608\ue603\ue656\ue64b\ue644\ue655\ue648\ue656\ue603\ue644\ue657\ue603\ue657\ue64b\ue648\ue603\ue652\ue7ac\ue648\ue655\ue603\ue653\ue655\ue64c\ue646\ue648\ue603\ue652\ue649\ue603\ue61b\ue611\ue613\ue61b\ue603\ue631\ue632\ue62e\ue603\ue653\ue648share. On 9 February 2023, TGS amended its revolving credit facility (RCF). The revised RCF \ue644\ue650\ue652\ue658\ue651\ue657\ue656\ue603\ue657\ue652\ue603\ue614\ue615\ue618\ue603\ue650\ue64c\ue64f\ue64f\ue64c\ue652\ue651\ue603\ue65a\ue64c\ue657\ue64b\ue603\ue644\ue651\ue603\ue64c\ue651\ue657\ue648\ue655\ue648\ue656\ue657\ue603\ue655\ue644\ue657\ue648\ue603\ue652\ue649\ue603\ue636\ue632\ue629\ue635\ue603\ue60e\ue603\ue616\ue608\ue603\ue653\ue648\ue655\ue603\ue644\ue651\ue651\ue658\ue650\ue611\ue603\ue637\ue64b\ue648\ue603\ue7ae\ue651\ue644\ue651\ue646\ue64c\ue644\ue64f\ue603covenants remain unchanged.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}