GAS TRANSPORTER OF THE SOUTH INC (ifrs-full:DisclosureOfExpensesByNatureExplanatory)

Expenses by nature – Information required under art. 64 paragraph I, clause B) Commercial Companies Law

	2017
				Operating expenses
Accounts	Total			Regulated Activities			Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other compensations		1,104,770			530,892			289,732		222,528		61,618			-
Social security taxes		188,424			82,847			49,461		42,825		13,291			-
Compensation to Directors and Supervisory Committee		8,455			-			-		8,455		-			-
Professional services fees		61,786			1,504			3,055		52,109		5,118			-
Technical operator assistance fees		354,518			160,095			194,423		-		-			-
Materials		59,949			18,602			41,347		-		-			-
Third parties services		128,072			52,922			63,530		10,519		1,101			-
Telecommunications and post expenses		9,936			1,323			1,217		6,912		484			-
Rents		6,827			1,980			962		3,407		478			-
Transports and freight		35,514			21,124			12,056		2,314		20			-
Easements		21,490			21,490			-		-		-			-
Offices supplies		3,450			1,041			368		1,589		452			-
Travels expenses		19,325			8,643			3,174		5,613		1,895			-
Insurance		32,262			18,848			10,724		2,413		277			-
Property, plant and equipment maintenance		640,468			554,602			80,590		5,276		-			-
Depreciation of property, plant and equipment		358,420			219,245			112,693		26,482		-			-
Taxes and contributions		566,058			131,187			7,943		719		426,209	⁽¹⁾		-
Advertising		479			-			3		-		476			-
Doubtful accounts		(12,055	)		-			-		-		(12,055	)		-
Banks expenses		4,438			-			-		4,438		-			-
Interests expense		469,325			-			-		-		-			469,325
Foreign exchange loss		717,234			-			-		-		-			717,234
Other financial charges		103,586			-			-		-		-			103,586
Derivative financial instruments results		-			-			-		-		-			-
Costs of services rendered to third parties		69,059			-			69,059		-		-			-
Transactions among business segments		-			(150,388	)		150,388		-		-			-
Other expenses		35,580			19,206			8,433		7,396		545			-
Year ended December 31, 2017		4,987,370			1,695,163			1,099,158		402,995		499,909			1,290,145

⁽¹⁾	Includes tax on exports of Ps. 700 for year ended December 31,2017

	2016
			Operating expenses
Accounts	Total		Regulated Activities			Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses

Salaries, wages and other contributions		814,731		403,546			200,403		163,999		46,783			-
Social security taxes		139,356		64,518			33,944		30,874		10,020			-
Compensation to Directors and Supervisory Committee		6,328		-			-		6,328		-			-
Professional services fees		41,392		1,434			3,645		32,657		3,656			-
Technical operator assistance fees		168,008		54,128			113,880		-		-			-
Materials		43,205		14,153			29,052		-		-			-
Third parties services		94,185		37,014			49,257		7,914		-			-
Telecommunications and post expenses		5,177		342			1,087		3,405		343			-
Rents		3,219		722			252		2,099		146			-
Transports and freight		27,614		17,020			9,846		709		39			-
Easements		19,315		19,315			-		-		-			-
Offices supplies		2,679		917			305		1,223		234			-
Travels expenses		9,972		4,832			1,550		2,742		848			-
Insurance		26,509		15,048			9,330		1,771		360			-
Property, plant and equipment maintenance		209,257		150,923			52,100		5,065		1,169			-
Depreciation of property, plant and equipment		286,798		190,031			47,928		48,839		-			-
Taxes and contributions		355,446		80,365			8,927		728		265,426	⁽¹⁾		-
Advertising		584		-			-		-		584			-
Doubtful accounts		20,546		-			-		-		20,546			-
Banks expenses		2,120		-			-		2,120		-			-
Interests expense		431,561		-			-		-		-			431,561
Foreign exchange loss		711,822		-			-		-		-			711,822
Other financial charges		66,392		-			-		-		-			66,392
Derivative financial instruments		8,933		-			-		-		-			8,933
Costs of services rendered to third parties		40,453		-			40,453		-		-			-
Transactions among business segments		-		(71,079	)		71,079		-		-			-
Other expenses		28,136		13,908			5,962		4,906		3,360			-
Year ended December 31, 2016		3,563,738		997,137			679,000		315,379		353,514			1,218,708

⁽¹⁾	Includes tax on exports of Ps . 11,081 for the year ended December 31, 2016.

	2015
Accounts	Total		Regulated Activities			Operating expenses Non Regulated Activities		Administrative expenses		Selling expenses			Financial expenses
Salaries, wages and other contributions		564,489		295,429			121,264		114,577		33,219			-
Social security taxes		98,812		46,067			19,839		25,962		6,944			-
Compensation to Directors and Supervisory Committee		5,379		-			-		5,379		-			-
Professional services fees		25,025		563			1,124		21,139		2,199			-
Technical operator assistance fees		52,481		3,000			49,481		-		-			-
Materials		29,113		10,545			18,568		-		-			-
Third parties services		51,604		20,161			25,429		6,014		-			-
Telecommunications and post expenses		4,161		445			778		2,714		224			-
Rents		2,619		516			367		1,615		121			-
Transports and freight		19,506		12,484			6,634		381		7			-
Easements		15,003		15,003			-		-		-			-
Offices supplies		1,508		531			239		634		104			-
Travels expenses		8,279		4,069			1,290		2,285		635			-
Insurance		22,850		12,935			8,280		1,279		356			-
Property, plant and equipment maintenance		137,814		105,054			28,791		3,262		707			-
Depreciation of property, plant and equipment		261,393		184,251			66,734		10,408		-			-
Taxes and contributions		261,712		60,094			4,999		524		196,095	⁽¹⁾		-
Advertising		154		-			-		-		154			-
Banks expenses		1,430		-			-		1,430		-			-
Interests expense		320,428		-			-		-		-			320,428
Foreign exchange loss		1,164,585		-			-		-		-			1,164,585
Other financial charges		41,718		-			-		-		-			41,718
Costs of services rendered to third parties		26,375		-			26,375		-		-			-
Transactions among business segments		-		(21,435	)		21,435		-		-			-
Other expenses		17,486		8,512			4,376		4,033		565			-
Year ended December 31, 2015		3,133,924		758,224			406,003		201,636		241,330			1,526,731

⁽¹⁾	Includes tax on exports of Ps . 61,057 for the year ended December 31, 2015.

GAS TRANSPORTER OF THE SOUTH INC | CIK:0000931427 |