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Financial Instruments by Category - Summary of Financial Assets and Liabilities by Category of Financial Instrument and Reconciliation (Detail) - ARS ($) $ in Millions | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
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Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | $ 60,662 | $ 51,042 | $ 44,433
Financial Assets at fair value through profit or loss | 31,987 | 18,093 | 1,578
Subtotal Financial Assets | 92,649 | 69,135 | 46,011
Non-financial Assets | 7,541 | 9,145 | 15,574
Total | 100,190 | 78,280 | 61,585
Financial Liabilities at amortized cost | 239,496 | 202,358 | 145,879
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Subtotal financial liabilities | 239,496 | 202,358 | 145,879
Non-financial liabilities | 3,253 | 495 | 476
Total | 242,749 | 202,853 | 146,355
Other receivables [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 6,793 | 8,277 | 6,392
Subtotal Financial Assets | 6,793 | 8,277 | 6,392
Non-financial Assets | 7,541 | 9,145 | 15,574
Total | 14,334 | 17,422 | 21,966
Trade receivables [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 44,182 | 34,816 | 23,428
Subtotal Financial Assets | 44,182 | 34,816 | 23,428
Total | 44,182 | 34,816 | 23,428
Investment in financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at fair value through profit or loss | 12,936 | 15,285 | 804
Subtotal Financial Assets | 12,936 | 15,285 | 804
Total | 12,936 | 15,285 | 804
Cash and cash equivalents [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 9,687 | 7,949 | 14,613
Financial Assets at fair value through profit or loss | 19,051 | 2,808 | 774
Subtotal Financial Assets | 28,738 | 10,757 | 15,387
Total | 28,738 | 10,757 | 15,387
Loans [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 191,063 | 154,345 | 105,751
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Subtotal financial liabilities | 191,063 | 154,345 | 105,751
Total | 191,063 | 154,345 | 105,751
Other liabilities [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 2,660 | 4,726 | 752
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Subtotal financial liabilities | 2,660 | 4,726 | 752
Non-financial liabilities |  |  | 1
Total | 2,660 | 4,726 | 753
Accounts payable [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 45,773 | 43,287 | 39,376
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Subtotal financial liabilities | 45,773 | 43,287 | 39,376
Non-financial liabilities | 3,253 | 495 | 475
Total | $ 49,026 | $ 43,782 | $ 39,851

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35H&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35I&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35M&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35N&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard -URIDate 2017-03-09 + Details
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