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Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Property, Plant and Equipment |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Net book value of property, plant and equipment |  |  | 740,103 |  |  |  | 382,630 |  |  |  | 345,679 |
Provision for obsolescence of materials and equipment |  |  | (3,955 | ) |  |  | (1,652 | ) |  |  | (1,380 | )
Provision for impairment of property, plant and equipment |  |  | (37,061 | ) |  |  | (26,535 | ) |  |  | (36,285 | )
|  |  | 699,087 |  |  |  | 354,443 |  |  |  | 308,014 |
Summary of Changes in Property, Plant and Equipment | Changes in Group’s property, plant and equipment for the years ended December 31, 2018, 2017 and 2016 are as follows:
|  | Land and buildings |  |  | Mining property, wells and related equipment |  |  | Refinery equipment and petrochemical plants |  |  | Transportation equipment |  |  | Materials and equipment in warehouse |  |  | Drilling and work in progress |  |  | Exploratory drilling in progress |  |  | Furniture, fixtures and installations |  |  | Selling equipment |  |  | Infrastructure for natural gas distribution |  |  | Electric power generation facilities |  |  | Other property |  |  | Total |
Cost |  |  | 13,949 |  |  |  | 458,066 |  |  |  | 69,429 |  |  |  | 3,650 |  |  |  | 13,478 |  |  |  | 76,803 |  |  |  | 3,647 |  |  |  | 5,603 |  |  |  | 10,778 |  |  |  | 2,931 |  |  |  | 1,573 |  |  |  | 8,291 |  |  |  | 668,198 |
Accumulated depreciation |  |  | 5,920 |  |  |  | 324,922 |  |  |  | 41,138 |  |  |  | 2,392 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,699 |  |  |  | 6,921 |  |  |  | 1,181 |  |  |  | 1,283 |  |  |  | 5,620 |  |  |  | 394,076 |
Balance as of December 31, 2015 |  |  | 8,029 |  |  |  | 133,144 |  |  |  | 28,291 |  |  |  | 1,258 |  |  |  | 13,478 |  |  |  | 76,803 |  |  |  | 3,647 |  |  |  | 904 |  |  |  | 3,857 |  |  |  | 1,750 |  |  |  | 290 |  |  |  | 2,671 |  |  |  | 274,122 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 140 |  |  |  | 3,831 | (4) |  |  | 1 |  |  |  | 3 |  |  |  | 6,968 |  |  |  | 52,610 |  |  |  | 1,392 |  |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 76 |  |  |  | 65,048 |
Translation effect |  |  | 2,975 |  |  |  | 104,086 |  |  |  | 16,601 |  |  |  | 802 |  |  |  | 2,494 |  |  |  | 14,602 |  |  |  | 626 |  |  |  | 1,260 |  |  |  | 2,430 |  |  |  | — |  |  |  | — |  |  |  | 1,658 |  |  |  | 147,534 |
Decreases and reclassifications |  |  | 1,365 |  |  |  | 59,645 |  |  |  | 26,529 |  |  |  | 1,096 |  |  |  | (8,701 | ) |  |  | (91,342 | ) |  |  | (3,687 | ) |  |  | 1,201 |  |  |  | 1,138 |  |  |  | 260 |  |  |  | 187 |  |  |  | (60 | ) |  |  | (12,369 | )(3)(5)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 360 |  |  |  | 40,729 | (4) |  |  | 4,312 |  |  |  | 414 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 668 |  |  |  | 642 |  |  |  | 75 |  |  |  | 111 |  |  |  | 318 |  |  |  | 47,629 |
Translation effect |  |  | 1,257 |  |  |  | 73,288 |  |  |  | 9,288 |  |  |  | 516 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,052 |  |  |  | 1,558 |  |  |  | — |  |  |  | — |  |  |  | 1,142 |  |  |  | 88,101 |
Decreases and reclassifications |  |  | (40 | ) |  |  | (6,937 | ) |  |  | (3 | ) |  |  | (37 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (18 | ) |  |  | (2 | ) |  |  | 45 |  |  |  | — |  |  |  | (82 | ) |  |  | (7,074 | )(5)
Cost |  |  | 18,429 |  |  |  | 625,628 |  |  |  | 112,560 |  |  |  | 5,551 |  |  |  | 14,239 |  |  |  | 52,673 |  |  |  | 1,978 |  |  |  | 8,089 |  |  |  | 14,346 |  |  |  | 3,191 |  |  |  | 1,762 |  |  |  | 9,965 |  |  |  | 868,411 |
Accumulated depreciation |  |  | 7,497 |  |  |  | 432,002 |  |  |  | 54,735 |  |  |  | 3,285 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,401 |  |  |  | 9,119 |  |  |  | 1,301 |  |  |  | 1,394 |  |  |  | 6,998 |  |  |  | 522,732 |
Balance as of December 31, 2016 |  |  | 10,932 |  |  |  | 193,626 | (1) |  |  | 57,825 |  |  |  | 2,266 |  |  |  | 14,239 |  |  |  | 52,673 |  |  |  | 1,978 |  |  |  | 1,688 |  |  |  | 5,227 |  |  |  | 1,890 |  |  |  | 368 |  |  |  | 2,967 |  |  |  | 345,679 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 49 |  |  |  | (4,370 | )(4) |  |  | 103 |  |  |  | 66 |  |  |  | 7,394 |  |  |  | 47,453 |  |  |  | 2,207 |  |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 174 |  |  |  | 53,096 |
Translation effect |  |  | 3,028 |  |  |  | 113,481 |  |  |  | 19,728 |  |  |  | 1,032 |  |  |  | 2,101 |  |  |  | 8,568 |  |  |  | 373 |  |  |  | 1,466 |  |  |  | 2,744 |  |  |  | — |  |  |  | — |  |  |  | 1,651 |  |  |  | 154,172 |
Decreases and reclassifications |  |  | (112 | ) |  |  | 40,614 |  |  |  | 2,284 |  |  |  | 965 |  |  |  | (7,741 | ) |  |  | (49,165 | ) |  |  | (1,687 | ) |  |  | 879 |  |  |  | 1,698 |  |  |  | 215 |  |  |  | (1,762 | )(6) |  |  | 188 |  |  |  | (13,624 | )(3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 437 |  |  |  | 54,980 | (4) |  |  | 5,395 |  |  |  | 602 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 717 |  |  |  | 854 |  |  |  | 80 |  |  |  | 87 |  |  |  | 315 |  |  |  | 63,467 |
Translation effect |  |  | 1,303 |  |  |  | 81,108 |  |  |  | 9,983 |  |  |  | 609 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,196 |  |  |  | 1,684 |  |  |  | — |  |  |  | — |  |  |  | 1,151 |  |  |  | 97,034 |
Decreases and reclassifications |  |  | 13 |  |  |  | (1,756 | ) |  |  | (953 | ) |  |  | 16 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 372 |  |  |  | (1 | ) |  |  | — |  |  |  | (1,481 | )(6) |  |  | (18 | ) |  |  | (3,808 | )
Cost |  |  | 21,394 |  |  |  | 775,353 |  |  |  | 134,675 |  |  |  | 7,614 |  |  |  | 15,993 |  |  |  | 59,529 |  |  |  | 2,871 |  |  |  | 10,454 |  |  |  | 18,788 |  |  |  | 3,406 |  |  |  | — |  |  |  | 11,978 |  |  |  | 1,062,055 |
Accumulated depreciation |  |  | 9,250 |  |  |  | 566,334 |  |  |  | 69,160 |  |  |  | 4,512 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,686 |  |  |  | 11,656 |  |  |  | 1,381 |  |  |  | — |  |  |  | 8,446 |  |  |  | 679,425 |
Balance as of December 31, 2017 |  |  | 12,144 |  |  |  | 209,019 | (1) |  |  | 65,515 |  |  |  | 3,102 |  |  |  | 15,993 |  |  |  | 59,529 |  |  |  | 2,871 |  |  |  | 1,768 |  |  |  | 7,132 |  |  |  | 2,025 |  |  |  | — |  |  |  | 3,532 |  |  |  | 382,630 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 425 |  |  |  | (10,216 | )(4) |  |  | 370 |  |  |  | 38 |  |  |  | 19,885 |  |  |  | 67,264 |  |  |  | 5,438 |  |  |  | 59 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 385 |  |  |  | 83,648 | (7)(8)
Translation effect |  |  | 20,845 |  |  |  | 808,772 |  |  |  | 138,924 |  |  |  | 7,400 |  |  |  | 15,332 |  |  |  | 61,084 |  |  |  | 3,851 |  |  |  | 10,935 |  |  |  | 20,016 |  |  |  | — |  |  |  | — |  |  |  | 11,468 |  |  |  | 1,098,627 |
Adjustment for inflation (9) |  |  | 5,096 |  |  |  | 152 |  |  |  | — |  |  |  | 797 |  |  |  | 1,107 |  |  |  | 792 |  |  |  | — |  |  |  | 1,371 |  |  |  | — |  |  |  | 20,519 |  |  |  | — |  |  |  | 6,968 |  |  |  | 36,802 |
Decreases and reclassifications |  |  | 287 |  |  |  | 30,807 |  |  |  | 6,482 |  |  |  | 313 |  |  |  | (17,327 | ) |  |  | (64,288 | ) |  |  | (4,188 | ) |  |  | 1,898 |  |  |  | 2,194 |  |  |  | 243 |  |  |  | — |  |  |  | 838 |  |  |  | (42,741 | )(3)(10)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 758 |  |  |  | 82,939 | (4) |  |  | 9,517 |  |  |  | 960 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,561 |  |  |  | 1,680 |  |  |  | 677 |  |  |  | — |  |  |  | 777 |  |  |  | 98,869 | (7)
Translation effect |  |  | 9,356 |  |  |  | 609,973 |  |  |  | 73,643 |  |  |  | 4,639 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,158 |  |  |  | 12,396 |  |  |  | — |  |  |  | — |  |  |  | 8,127 |  |  |  | 727,292 |
Adjustment for inflation (9) |  |  | 2,785 |  |  |  | 141 |  |  |  | — |  |  |  | 565 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,309 |  |  |  | — |  |  |  | 10,584 |  |  |  | — |  |  |  | 5,152 |  |  |  | 20,536 |
Decreases and reclassifications |  |  | (35 | ) |  |  | (27,457 | ) |  |  | (25 | ) |  |  | (97 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (35 | ) |  |  | (134 | ) |  |  | — |  |  |  | (44 | ) |  |  | (27,834 | )(10)
Cost of Origin |  |  | 48,047 |  |  |  | 1,604,868 |  |  |  | 280,451 |  |  |  | 16,162 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 |  |  |  | 24,717 |  |  |  | 40,998 |  |  |  | 24,168 |  |  |  | — |  |  |  | 31,637 |  |  |  | 2,238,391 |
Accumulated depreciation |  |  | 22,114 |  |  |  | 1,231,930 |  |  |  | 152,295 |  |  |  | 10,579 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,707 |  |  |  | 25,697 |  |  |  | 12,508 |  |  |  | — |  |  |  | 22,458 |  |  |  | 1,498,288 |
Balance as of December 31, 2018 |  |  | 25,933 |  |  |  | 372,938 | (1) |  |  | 128,156 |  |  |  | 5,583 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 | (2) |  |  | 4,010 |  |  |  | 15,301 |  |  |  | 11,660 |  |  |  | — |  |  |  | 9,179 |  |  |  | 740,103 |
(1) | Includes 16,154, 10,003 and 9,147 of mineral property as of December 31, 2018, 2017 and 2016, respectively.
(2) | As of December 31, 2018, there are 58 exploratory wells in progress. During year ended on such date, 41 wells were drilled, 13 wells were charged to exploratory expense and 5 were transferred to prove properties which are included in the account Mineral property, wells and related equipment.
(3) | Includes 60, 7 and 2 of net book value charged to property, plant and equipment provisions for the years ended December 31, 2018, 2017 and 2016, respectively.
(4) | Includes (11,710), (4,913) and 2,243 corresponding to hydrocarbon wells abandonment costs and 5,521, 2,258 and 934 of depreciation recovery for the years ended December 31, 2018, 2017 and 2016, respectively.
(5) | Includes reductions for the deconsolidation of subsidiaries of 500, net.
(6) | Includes 6,772 and 1,790 of cost and accumulated depreciation, respectively, corresponding to the reclassification of assets of YPF EE as held for disposal. See Note 3.
(7) | Includes 1,470 and 1,092 of cost and accumulated depreciation, respectively, corresponding to additions for the acquisition of a participation in several areas.
(8) | Includes 2,327 corresponding to business combination. See Note 3.
(9) | Corresponds to adjustments for inflation of opening balances of property, plant and equipment of subsidiaries with the Peso as functional currency which was charged to other comprehensive income.
(10) | Includes 31,800 and 28,673 of cost and accumulated depreciation, respectively, corresponding to the reclassification of certain areas that were reclassified as assets held for disposal. See Note 3.
Summary of Provision for Obsolescence of Materials and Equipment | Set forth below is the evolution of the provision for obsolescence of materials and equipment for the years ended December 31, 2018, 2017 and 2016:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Amount at beginning of year |  |  | 1,652 |  |  |  | 1,380 |  |  |  | 762 |
Increase charged to profit/ (loss) |  |  | 629 |  |  |  | 11 |  |  |  | 428 |
Decreases charged to profit/ (loss) |  |  | — |  |  |  | (45 | ) |  |  | — |
Amounts incurred due to utilization |  |  | (60 | ) |  |  | (7 | ) |  |  | (2 | )
Translation differences |  |  | 1,666 |  |  |  | 248 |  |  |  | 192 |
Transfers and other movements |  |  | 68 |  |  |  | 65 |  |  |  | — |
Amount at end of year |  |  | 3,955 |  |  |  | 1,652 |  |  |  | 1,380 |
Summary of Provision for Impairment of Property, Plant and Equipment | Set forth below is the evolution of the provision for impairment of property, plant and equipment for 2018, 2017 and 2016:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Amount at beginning of year |  |  | 26,535 |  |  |  | 36,285 |  |  |  | 2,455 |
Increases charged to profit/ (loss)(1) |  |  | 36,937 |  |  |  | — |  |  |  | 36,188 |
Decreases charged to profit/ (loss)(1) |  |  | (39,837 | ) |  |  | (5,032 | ) |  |  | (1,245 | )
Depreciation(2) |  |  | (10,208 | ) |  |  | (9,955 | ) |  |  | (2,877 | )
Translation differences |  |  | 23,634 |  |  |  | 5,237 |  |  |  | 1,869 |
Deconsolidation of subsidiaries |  |  | — |  |  |  | — |  |  |  | (105 | )
Amount at end of year |  |  | 37,061 |  |  |  | 26,535 |  |  |  | 36,285 |
(1) | See Note 2.c).
(2) | Included in “Depreciation of property, plant and equipment” in Note 21.
Summary of Cost Evolution for Exploratory Wells in Evaluation Stage | Set forth below is the cost evolution for the exploratory wells in evaluation stage as of the years ended on December 31, 2018, 2017 and 2016:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Amount at beginning of year |  |  | 1,236 |  |  |  | 1,475 |  |  |  | 1,777 |
Additions pending the determination of proved reserves |  |  | 2,179 |  |  |  | 758 |  |  |  | 1,112 |
Decreases charged to exploration expenses |  |  | (382 | ) |  |  | (591 | ) |  |  | (700 | )
Decreases of assets held for disposal |  |  | — |  |  |  | — |  |  |  | (15 | )
Reclassifications to mineral property, wells and related equipment with proved reserves |  |  | (703 | ) |  |  | (581 | ) |  |  | (1,004 | )
Translation difference |  |  | 1,737 |  |  |  | 175 |  |  |  | 305 |
Amount at end of year |  |  | 4,067 |  |  |  | 1,236 |  |  |  | 1,475 |
Summary of Cost for Exploratory Wells | The following table shows the cost for exploratory wells under assessment for a period greater than a year and the number of projects related as of December 31, 2018.
|  | Amount |  |  | Number of projects |  |  | Number of wells |
Between 1 and 5 years |  |  | 656 |  |  |  | 3 |  |  |  | 8 |
More than 5 years |  |  | 375 |  |  |  | 1 |  |  |  | 1 |
Total |  |  | 1,031 |  |  |  | 4 |  |  |  | 9 |

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