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v3.8.0.1

Consolidated statements of comprehensive income - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Profit or loss [abstract] |  |  |  |
Revenues |  | $ 252,813 | $ 210,100 | $ 156,136
Costs |  | (211,812) | (177,304) | (119,537)
Gross profit |  | 41,001 | 32,796 | 36,599
Selling expenses |  | (17,954) | (15,212) | (11,099)
Administrative expenses |  | (8,736) | (7,126) | (5,586)
Exploration expenses |  | (2,456) | (3,155) | (2,473)
Recovery / (Impairment) of property, plant and equipment and intangible assets |  | 5,032 | (34,943) | (2,535)
Other net operating results |  | (814) | 3,394 | 1,682
Operating profit / (loss) |  | 16,073 | (24,246) | 16,588
Income from equity interests in associates and joint ventures |  | 1,428 | 588 | 318
Financial income |  | 17,623 | 16,759 | 27,263
Financial loss |  | (28,629) | (24,944) | (16,016)
Other financial results |  | 2,208 | 2,039 | 910
Net financial results |  | (8,798) | (6,146) | 12,157
Net profit (loss) before income tax |  | 8,703 | (29,804) | 29,063
Income tax |  | 3,969 | 1,425 | (24,637)
Net profit / (loss) for the year |  | 12,672 | (28,379) | 4,426
Net profit / (loss) for the year attributable to: |  |  |  |
- Shareholders of the parent company |  | 12,340 | (28,237) | 4,579
- Non-controlling interest |  | $ 332 | $ (142) | $ (153)
Profit / (loss) per share attributable to shareholders of the parent company basic and diluted |  | $ 31.43 | $ (72.13) | $ 11.68
Other comprehensive income |  |  |  |
Actuarial results - Pension plans | [1] | $ 0 | $ 0 | $ 6
Exchange differences from investments in subsidiaries | [2] | 0 | 0 | (189)
Translation differences from Assets held for disposal |  | (499) | 0 | 0
Translation differences from investments in subsidiaries, associates and joint ventures | [3] | (641) | (938) | (1,466)
Translation differences from YPF | [4] | 23,057 | 28,352 | 45,407
Total other comprehensive income for the year | [5] | 21,917 | 27,414 | 43,758
Total comprehensive income / (loss) for the year |  | $ 34,589 | $ (965) | $ 48,184
[1] | Immediately reclassified to retained earnings.
[2] | Exchange differences as recognized by the merged indirect subsidiary Gas Argentino S.A. in its statement of comprehensive income, which was reclassified by YPF as other comprehensive income upon the acquisition of the NO of said subsidiary.
[3] | Will be reversed to net income at the moment of the sale of the investment or full or partial reimbursement of the capital.
[4] | Will not be reversed to net income.
[5] | Entirely assigned to the parent company's shareholders.

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- Definition The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 32 -IssueDate 2017-01-01 -Paragraph IE33 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=32&date=2017-03-01&anchor=para_IE33&doctype=Illustrative%20Examples -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_85&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_a&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_a&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_32&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 33 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_33_a&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_34&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 82 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_82_a&doctype=Standard -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IAS -Number 18 -IssueDate 2017-01-01 -Paragraph 35 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=18&date=2017-03-02&anchor=para_35_b&doctype=Standard&book=B -URIDate 2017-03-09 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B12_b_v&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 82A -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_82A&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_g&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_e&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 82 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_82_c&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 39M -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_39M_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Gains (losses) on exchange differences on translation that will not be reclassified to profit or loss, net of tax. + References No definition available. + Details
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