| 9. | INVESTMENT IN ASSOCIATES |
| | 2017 | | | 2016 | |
| | Cost value | | | Book value | | | Book value | |
Emprendimientos de Gas del Sur S.A. (in liquidation) ("EGS") | | | 116 | | | | 367 | | | | 357 | |
Transporte y Servicios de Gas en Uruguay S.A. ("TGU") | | | 5 | | | | 2,698 | | | | 2,517 | |
Subtotal | | | 121 | | | | 3,065 | | | | 2,874 | |
Gas Link S.A. ("Link") | | | 503 | | | | - | | | | - | |
Total | | | 624 | | | | 3,065 | | | | 2,874 | |
On October 13, 2016, the liquidator of EGS resolved the distribution of a dividend in kind of Ps. 4,673 through the partial transfer of the credit that EGS had with TGS as a result of the sale of the Connection Gas Pipeline, which was implemented through TGS and TGU Assignment Agreements, which had full effects on November 4, 2016.