XML 83 R49.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Intangible Assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Text block1 [abstract] |
Schedule of Intangible Assets |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Net book value Intangible assets |  |  | 9,976 |  |  |  | 8,114 |  |  |  | 7,359 |
Provision for impairment of intangible assets |  |  | — |  |  |  | — |  |  |  | (80 | )
|  |  | 9,976 |  |  |  | 8,114 |  |  |  | 7,279 |
Summary of Changes in Intangible Assets | The evolution of the Group’s intangible assets for the years ended December 31, 2017, 2016 and 2015 is as follows:
|  | Service concession |  |  | Exploration rights |  |  | Other intangibles |  |  | Total |
Cost |  |  | 5,707 |  |  |  | 1,975 |  |  |  | 2,607 |  |  |  | 10,289 |
Accumulated amortization |  |  | 3,475 |  |  |  | 150 |  |  |  | 2,271 |  |  |  | 5,896 |
Balance as of December 31, 2014 |  |  | 2,232 |  |  |  | 1,825 |  |  |  | 336 |  |  |  | 4,393 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 653 |  |  |  | 270 |  |  |  | 190 |  |  |  | 1,113 |
Translation effect |  |  | 3,218 |  |  |  | 928 |  |  |  | 1,443 |  |  |  | 5,589 |
Decreases and reclassifications |  |  | (51 | ) |  |  | (183 | ) |  |  | 20 |  |  |  | (214 | )
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 180 |  |  |  | — |  |  |  | 143 |  |  |  | 323 |
Translation effect |  |  | 1,904 |  |  |  | 5 |  |  |  | 1,296 |  |  |  | 3,205 |
Decreases and reclassifications |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | (6 | )
Cost |  |  | 9,527 |  |  |  | 2,990 |  |  |  | 4,260 |  |  |  | 16,777 |
Accumulated amortization |  |  | 5,553 |  |  |  | 155 |  |  |  | 3,710 |  |  |  | 9,418 |
Balance as of December 31, 2015 |  |  | 3,974 |  |  |  | 2,835 |  |  |  | 550 |  |  |  | 7,359 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 642 |  |  |  | 75 |  |  |  | 171 |  |  |  | 888 |
Translation effect |  |  | 2,127 |  |  |  | 612 |  |  |  | 936 |  |  |  | 3,675 |
Decreases and reclassifications |  |  | (547 | ) |  |  | (584 | ) |  |  | 127 |  |  |  | (1,004 | )
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 437 |  |  |  | — |  |  |  | 280 |  |  |  | 717 |
Translation effect |  |  | 1,245 |  |  |  | — |  |  |  | 848 |  |  |  | 2,093 |
Decreases and reclassifications |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | (6 | )
Cost |  |  | 11,749 |  |  |  | 3,093 |  |  |  | 5,494 |  |  |  | 20,336 |
Accumulated amortization |  |  | 7,235 |  |  |  | 149 |  |  |  | 4,838 |  |  |  | 12,222 |
Balance as of December 31, 2016 |  |  | 4,514 |  |  |  | 2,944 |  |  |  | 656 |  |  |  | 8,114 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 947 |  |  |  | 8 |  |  |  | 198 |  |  |  | 1,153 |
Translation effect |  |  | 2,141 |  |  |  | 513 |  |  |  | 953 |  |  |  | 3,607 |
Decreases and reclassifications |  |  | (13 | ) |  |  | (149 | ) |  |  | 185 |  |  |  | 23 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 615 |  |  |  | — |  |  |  | 223 |  |  |  | 838 |
Translation effect |  |  | 1,330 |  |  |  | — |  |  |  | 885 |  |  |  | 2,215 |
Decreases and reclassifications |  |  | — |  |  |  | (149 | ) |  |  | 17 |  |  |  | (132 | )
Cost |  |  | 14,824 |  |  |  | 3,465 |  |  |  | 6,830 |  |  |  | 25,119 |
Accumulated amortization |  |  | 9,180 |  |  |  |  |  |  |  | 5,963 |  |  |  | 15,143 |
Balance as of December 31, 2017 |  |  | 5,644 |  |  |  | 3,465 |  |  |  | 867 |  |  |  | 9,976 |

X
- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1 [abstract] + References No definition available. + Details
Name: | ypf_TextBlock1Abstract
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration