Form SD - Specialized disclosure report
26 September 2024 - 11:25PM
Edgar (US Regulatory)
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM SD
Specialized Disclosure Report
TRANSPORTADORA DE GAS DEL SUR S.A.
(Exact name of registrant as specified in its charter)
GAS TRANSPORTER OF THE SOUTH INC.
(Translation of registrant’s name into English)
|
Republic of Argentina
|
|
001-13.396
|
|
N/A
|
|
(State or other jurisdiction of incorporation)
|
|
(Commission File Number)
|
|
(I.R.S. Employer Identification No.)
|
|
Cecilia Grierson 355
26th Floor
C1107CPG City of Buenos Aires
Argentina
|
|
C1107CPG
|
|
(Address of principal executive offices)
|
|
(Zip Code)
|
Leandro Pérez Castaño
(54-11)-4371-5100
inversores@tgs.com.ar
(Name and telephone number, including area code, of the person to contact in connection with this report.)
Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, and provide the period to which the information in this Form applies:
| ☐ |
Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _______.
|
| ☒ |
Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.
|
Section 2 – Resource Extraction Issuer Disclosure
|
Item 2.01
|
Resource Extraction Issuer Disclosure and Report
|
Disclosure of Payments by Resource Extraction Issuers
The specified payment disclosure required by this Form is included in Exhibit 2.01 hereto.
Section 3 – Exhibits
|
Exhibit
No.
|
|
|
|
|
Resource Extraction Payment
Report as required by Item 2.01 of this Form.
|
|
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized
undersigned.
|
Dated: September 26, 2024
|
TRANSPORTADORA DE GAS DEL SUR S.A.
|
|
| |
|
|
| |
By:
|
/s/ Alejandro M. Basso
|
|
| |
Name:
|
Alejandro M. Basso
|
|
| |
Title:
|
Chief Financial Officer and Services Vice President
|
|
Exhibit 2.01
Government-level disclosure
The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by government and type of payment.
For the year ended December 31, 2023
|
(Stated in thousands of pesos)(2)(3)
|
|
Country
|
Payee
|
Department, agency,
etc. within payee that
received payments
|
|
Royalties
|
Fees
|
Production entitlements
|
Bonuses
|
Dividends
|
Payments for infrastructure improvements
|
Community
and social
responsibility
payments
|
Total
|
|
Argentina
|
|
Administración Federal de Ingresos Públicos (“AFIP”)
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Argentina
|
|
Administración Nacional de Aduanas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Argentina
|
Province of Buenos Aires
|
Agencia de Recaudación de la Provincia de Buenos Aires (“ARBA”)
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Argentina
|
City of Buenos Aires
|
Administración Gubernamental de Ingresos Públicos (“AGIP”)
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Argentina
|
Province of Neuquén
|
Dirección Provincial de Rentas
|
855,501
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Argentina
|
Province of Buenos Aires
|
Municipalidad de Bahía Blanca
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Total
|
|
|
31,211,888
|
|
|
|
|
|
|
|
31,211,888
|
| (1) |
Transportadora de Gas del Sur SA (the “Company”) files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity
level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
|
| (2) |
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
|
| (3) |
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting
year (December 31, 2023) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a
hyperinflationary economy. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.45 per U$S 1.00.
|
Payment details disclosure
The table below provides the details of payments made to governments for the fiscal year ended December 31, 2023.
For the year ended December 31, 2023
|
(Stated in thousands of Ps.)(3)(4)
|
|
Payee
|
Department, agency, etc. within payee that received payments
|
Business
segment
|
Resource(2)
|
|
Royalties
|
Fees
|
Production entitlements
|
Bonuses
|
Dividends
|
Payments for infrastructure improvements
|
Community and social responsibility payments
|
Total
|
|
National government
|
AFIP
|
Payment not attributable to a business segment
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
National government
|
Administración Nacional de aduanas
|
Liquids
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Province of Buenos Aires
|
ARBA
|
Liquids
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Province of Buenos Aires
|
ARBA
|
Midstream
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
City of Buenos Aires
|
AGIP
|
Liquids
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
City of Buenos Aires
|
AGIP
|
Midstream
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Province of Neuquén
|
Dirección Provincial de Rentas
|
Liquids
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
483,674
|
|
Province of Neuquén
|
Dirección Provincial de Rentas
|
Midstream
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Province of Buenos Aires
|
Municipality of Bahia Blanca
|
Liquids
|
Natural gas
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
|
Total
|
|
|
|
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
|
| (1) |
The Company files a consolidated income tax return and is the entity that made the payments. The Argentine National Government levies corporate income taxes at the entity level rather than on a per-project
basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.
|
| (2) |
The extraction is not carried out by the Company nor is it part of its business.
|
| (3) |
Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.
|
| (4) |
All payments are reported in Argentine Pesos (Ps.). All figures in Ps. are stated in the measuring unit current at the end of the reporting
year (December 31, 2023) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29 (“IAS 29”), as Argentina is considered a
hyperinflationary economy. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.45 per U$S 1.00.
|
v3.24.3
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v3.24.3
Payments, by Category - 12 months ended Dec. 31, 2023 - ARS ($)
|
Total |
GAS TRANSPORTER OF THE SOUTH INC. [Member] |
| Payments: |
|
|
| Taxes |
$ 31,211,888,000
|
$ 31,211,888,000
|
| Total Payments |
$ 31,211,888,000
|
$ 31,211,888,000
|
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|
v3.24.3
Payments, by Project - 12 months ended Dec. 31, 2023 - ARS ($)
|
Taxes |
Total Payments |
| Total |
$ 31,211,888,000
|
$ 31,211,888,000
|
| Administración Federal de Ingresos Públicos [Member] |
|
|
| Total |
18,566,379,000
|
18,566,379,000
|
| Administración Nacional de Aduanas [Member] |
|
|
| Total |
6,975,542,000
|
6,975,542,000
|
| Agencia de Recaudación de la Provincia de Buenos Aires [Member] |
|
|
| Total |
2,465,219,000
|
2,465,219,000
|
| Administración Gubernamental de Ingresos Públicos [Member] |
|
|
| Total |
503,132,000
|
503,132,000
|
| Dirección Provincial de rentas [Member] |
|
|
| Total |
855,501,000
|
855,501,000
|
| Municipalidad de Bahía Blanca [Member] |
|
|
| Total |
1,846,115,000
|
1,846,115,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] |
|
|
| Total |
31,211,888,000
|
31,211,888,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Administración Federal de Ingresos Públicos [Member] |
|
|
| Total |
18,566,379,000
|
18,566,379,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Administración Nacional de Aduanas [Member] |
|
|
| Total |
6,975,542,000
|
6,975,542,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Agencia de Recaudación de la Provincia de Buenos Aires [Member] |
|
|
| Total |
2,465,219,000
|
2,465,219,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Administración Gubernamental de Ingresos Públicos [Member] |
|
|
| Total |
503,132,000
|
503,132,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Dirección Provincial de rentas [Member] |
|
|
| Total |
855,501,000
|
855,501,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Municipalidad de Bahía Blanca [Member] |
|
|
| Total |
$ 1,846,115,000
|
$ 1,846,115,000
|
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v3.24.3
Payments, by Government - 12 months ended Dec. 31, 2023 - ARS ($)
|
Taxes |
Total Payments |
| Total |
$ 31,211,888,000
|
$ 31,211,888,000
|
| National Government [Member] |
|
|
| Total |
25,541,921,000
|
25,541,921,000
|
| Province of Buenos Aires [Member] |
|
|
| Total |
4,311,334,000
|
4,311,334,000
|
| City of Buenos Aires [Member] |
|
|
| Total |
503,132,000
|
503,132,000
|
| Province of Neuquén [Member] |
|
|
| Total |
855,501,000
|
855,501,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] |
|
|
| Total |
31,211,888,000
|
31,211,888,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | National Government [Member] |
|
|
| Total |
25,541,921,000
|
25,541,921,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Province of Buenos Aires [Member] |
|
|
| Total |
4,311,334,000
|
4,311,334,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | City of Buenos Aires [Member] |
|
|
| Total |
503,132,000
|
503,132,000
|
| GAS TRANSPORTER OF THE SOUTH INC. [Member] | Province of Neuquén [Member] |
|
|
| Total |
$ 855,501,000
|
$ 855,501,000
|
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v3.24.3
Payments, Details - GAS TRANSPORTER OF THE SOUTH INC. [Member] - 12 months ended Dec. 31, 2023 - ARS ($)
|
Amount |
Type |
Country |
Govt. |
Project |
Resource |
Segment |
Ext. Method |
| #: 1 |
|
|
|
|
|
|
|
|
|
$ 18,566,379,000
|
Taxes
|
ARGENTINA
|
National Government [Member]
|
Administración Federal de Ingresos Públicos [Member]
|
Natural gas [Member]
|
|
Well
|
| #: 2 |
|
|
|
|
|
|
|
|
|
6,975,542,000
|
Taxes
|
ARGENTINA
|
National Government [Member]
|
Administración Nacional de Aduanas [Member]
|
Natural gas [Member]
|
Liquids [Member]
|
Well
|
| #: 3 |
|
|
|
|
|
|
|
|
|
1,414,880,000
|
Taxes
|
ARGENTINA
|
Province of Buenos Aires [Member]
|
Agencia de Recaudación de la Provincia de Buenos Aires [Member]
|
Natural gas [Member]
|
Liquids [Member]
|
Well
|
| #: 4 |
|
|
|
|
|
|
|
|
|
1,050,339,000
|
Taxes
|
ARGENTINA
|
Province of Buenos Aires [Member]
|
Agencia de Recaudación de la Provincia de Buenos Aires [Member]
|
Natural gas [Member]
|
Midstream [Member]
|
Well
|
| #: 5 |
|
|
|
|
|
|
|
|
|
269,659,000
|
Taxes
|
ARGENTINA
|
City of Buenos Aires [Member]
|
Administración Gubernamental de Ingresos Públicos [Member]
|
Natural gas [Member]
|
Liquids [Member]
|
Well
|
| #: 6 |
|
|
|
|
|
|
|
|
|
233,473,000
|
Taxes
|
ARGENTINA
|
City of Buenos Aires [Member]
|
Administración Gubernamental de Ingresos Públicos [Member]
|
Natural gas [Member]
|
Midstream [Member]
|
Well
|
| #: 7 |
|
|
|
|
|
|
|
|
|
483,674,000
|
Taxes
|
ARGENTINA
|
Province of Neuquén [Member]
|
Dirección Provincial de rentas [Member]
|
Natural gas [Member]
|
Liquids [Member]
|
Well
|
| #: 8 |
|
|
|
|
|
|
|
|
|
371,827,000
|
Taxes
|
ARGENTINA
|
Province of Neuquén [Member]
|
Dirección Provincial de rentas [Member]
|
Natural gas [Member]
|
Midstream [Member]
|
Well
|
| #: 9 |
|
|
|
|
|
|
|
|
|
$ 1,846,115,000
|
Taxes
|
ARGENTINA
|
Province of Buenos Aires [Member]
|
Municipalidad de Bahía Blanca [Member]
|
Natural gas [Member]
|
Liquids [Member]
|
Well
|
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- Details
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rxp_PmtAxis=2 |
| Namespace Prefix: |
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| Data Type: |
na |
| Balance Type: |
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| Period Type: |
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|
| X |
- Details
| Name: |
rxp_PmtAxis=3 |
| Namespace Prefix: |
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| Data Type: |
na |
| Balance Type: |
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| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=4 |
| Namespace Prefix: |
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| Data Type: |
na |
| Balance Type: |
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| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=5 |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
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| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=6 |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=7 |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=8 |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
| X |
- Details
| Name: |
rxp_PmtAxis=9 |
| Namespace Prefix: |
|
| Data Type: |
na |
| Balance Type: |
|
| Period Type: |
|
|
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