XML 122 R98.htm IDEA: XBRL DOCUMENT
v3.19.1

Property Plant and Equipment - Summary of Changes in Property Plant and Equipment (Detail) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | $ 354,443 | $ 308,014 |
Amount at end of year | 699,087 | 354,443 | $ 308,014
Reductions for deconsolidation of subsidiaries | 500 |  |
Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 1,062,055 | 868,411 | 668,198
Increases | 83,648 | 53,096 | 65,048
Translation effect | 1,098,627 | 154,172 | 147,534
Adjustment for inflation | 36,802 |  |
Decreases and reclassifications | (42,741) | (13,624) | (12,369)
Amount at end of year |  | 1,062,055 | 868,411
Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 679,425 | 522,732 | 394,076
Increases | 98,869 | 63,467 | 47,629
Translation effect | 727,292 | 97,034 | 88,101
Adjustment for inflation | 20,536 |  |
Decreases and reclassifications | (27,834) | (3,808) | (7,074)
Cost of Origin | 2,238,391 |  |
Amount at end of year | 1,498,288 | 679,425 | 522,732
Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 382,630 | 345,679 | 274,122
Amount at end of year | 740,103 | 382,630 | 345,679
Land and Buildings [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 21,394 | 18,429 | 13,949
Increases | 425 | 49 | 140
Translation effect | 20,845 | 3,028 | 2,975
Adjustment for inflation | 5,096 |  |
Decreases and reclassifications | 287 | (112) | 1,365
Amount at end of year |  | 21,394 | 18,429
Land and Buildings [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 9,250 | 7,497 | 5,920
Increases | 758 | 437 | 360
Translation effect | 9,356 | 1,303 | 1,257
Adjustment for inflation | 2,785 |  |
Decreases and reclassifications | (35) | 13 | (40)
Cost of Origin | 48,047 |  |
Amount at end of year | 22,114 | 9,250 | 7,497
Land and Buildings [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 12,144 | 10,932 | 8,029
Amount at end of year | 25,933 | 12,144 | 10,932
Mining Property, Wells and Related Equipment [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 775,353 | 625,628 | 458,066
Increases | (10,216) | (4,370) | 3,831
Translation effect | 808,772 | 113,481 | 104,086
Adjustment for inflation | 152 |  |
Decreases and reclassifications | 30,807 | 40,614 | 59,645
Amount at end of year |  | 775,353 | 625,628
Mining Property, Wells and Related Equipment [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 566,334 | 432,002 | 324,922
Increases | 82,939 | 54,980 | 40,729
Translation effect | 609,973 | 81,108 | 73,288
Adjustment for inflation | 141 |  |
Decreases and reclassifications | (27,457) | (1,756) | (6,937)
Cost of Origin | 1,604,868 |  |
Amount at end of year | 1,231,930 | 566,334 | 432,002
Mining Property, Wells and Related Equipment [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 209,019 | 193,626 | 133,144
Amount at end of year | 372,938 | 209,019 | 193,626
Refinery equipment and petrochemical plants [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 134,675 | 112,560 | 69,429
Increases | 370 | 103 | 1
Translation effect | 138,924 | 19,728 | 16,601
Decreases and reclassifications | 6,482 | 2,284 | 26,529
Amount at end of year |  | 134,675 | 112,560
Refinery equipment and petrochemical plants [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 69,160 | 54,735 | 41,138
Increases | 9,517 | 5,395 | 4,312
Translation effect | 73,643 | 9,983 | 9,288
Decreases and reclassifications | (25) | (953) | (3)
Cost of Origin | 280,451 |  |
Amount at end of year | 152,295 | 69,160 | 54,735
Refinery equipment and petrochemical plants [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 65,515 | 57,825 | 28,291
Amount at end of year | 128,156 | 65,515 | 57,825
Transportation equipment [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 7,614 | 5,551 | 3,650
Increases | 38 | 66 | 3
Translation effect | 7,400 | 1,032 | 802
Adjustment for inflation | 797 |  |
Decreases and reclassifications | 313 | 965 | 1,096
Amount at end of year |  | 7,614 | 5,551
Transportation equipment [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 4,512 | 3,285 | 2,392
Increases | 960 | 602 | 414
Translation effect | 4,639 | 609 | 516
Adjustment for inflation | 565 |  |
Decreases and reclassifications | (97) | 16 | (37)
Cost of Origin | 16,162 |  |
Amount at end of year | 10,579 | 4,512 | 3,285
Transportation equipment [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 3,102 | 2,266 | 1,258
Amount at end of year | 5,583 | 3,102 | 2,266
Materials and equipment in warehouse [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 15,993 | 14,239 | 13,478
Increases | 19,885 | 7,394 | 6,968
Translation effect | 15,332 | 2,101 | 2,494
Adjustment for inflation | 1,107 |  |
Decreases and reclassifications | (17,327) | (7,741) | (8,701)
Amount at end of year |  | 15,993 | 14,239
Materials and equipment in warehouse [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Cost of Origin | 34,990 |  |
Materials and equipment in warehouse [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 15,993 | 14,239 | 13,478
Amount at end of year | 34,990 | 15,993 | 14,239
Drilling and work in progress [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 59,529 | 52,673 | 76,803
Increases | 67,264 | 47,453 | 52,610
Translation effect | 61,084 | 8,568 | 14,602
Adjustment for inflation | 792 |  |
Decreases and reclassifications | (64,288) | (49,165) | (91,342)
Amount at end of year |  | 59,529 | 52,673
Drilling and work in progress [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Cost of Origin | 124,381 |  |
Drilling and work in progress [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 59,529 | 52,673 | 76,803
Amount at end of year | 124,381 | 59,529 | 52,673
Exploratory Drilling in Progress [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 2,871 | 1,978 | 3,647
Increases | 5,438 | 2,207 | 1,392
Translation effect | 3,851 | 373 | 626
Decreases and reclassifications | (4,188) | (1,687) | (3,687)
Amount at end of year |  | 2,871 | 1,978
Exploratory Drilling in Progress [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Cost of Origin | 7,972 |  |
Exploratory Drilling in Progress [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 2,871 | 1,978 | 3,647
Amount at end of year | 7,972 | 2,871 | 1,978
Furniture Fixture and Installations [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 10,454 | 8,089 | 5,603
Increases | 59 | 20 | 25
Translation effect | 10,935 | 1,466 | 1,260
Adjustment for inflation | 1,371 |  |
Decreases and reclassifications | 1,898 | 879 | 1,201
Amount at end of year |  | 10,454 | 8,089
Furniture Fixture and Installations [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 8,686 | 6,401 | 4,699
Increases | 1,561 | 717 | 668
Translation effect | 9,158 | 1,196 | 1,052
Adjustment for inflation | 1,309 |  |
Decreases and reclassifications | (7) | 372 | (18)
Cost of Origin | 24,717 |  |
Amount at end of year | 20,707 | 8,686 | 6,401
Furniture Fixture and Installations [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 1,768 | 1,688 | 904
Amount at end of year | 4,010 | 1,768 | 1,688
Selling equipment [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 18,788 | 14,346 | 10,778
Translation effect | 20,016 | 2,744 | 2,430
Decreases and reclassifications | 2,194 | 1,698 | 1,138
Amount at end of year |  | 18,788 | 14,346
Selling equipment [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 11,656 | 9,119 | 6,921
Increases | 1,680 | 854 | 642
Translation effect | 12,396 | 1,684 | 1,558
Decreases and reclassifications | (35) | (1) | (2)
Cost of Origin | 40,998 |  |
Amount at end of year | 25,697 | 11,656 | 9,119
Selling equipment [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 7,132 | 5,227 | 3,857
Amount at end of year | 15,301 | 7,132 | 5,227
Infrastructure for Natural Gas Distribution [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 3,406 | 3,191 | 2,931
Adjustment for inflation | 20,519 |  |
Decreases and reclassifications | 243 | 215 | 260
Amount at end of year |  | 3,406 | 3,191
Infrastructure for Natural Gas Distribution [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 1,381 | 1,301 | 1,181
Increases | 677 | 80 | 75
Adjustment for inflation | 10,584 |  |
Decreases and reclassifications | (134) |  | 45
Cost of Origin | 24,168 |  |
Amount at end of year | 12,508 | 1,381 | 1,301
Infrastructure for Natural Gas Distribution [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 2,025 | 1,890 | 1,750
Amount at end of year | 11,660 | 2,025 | 1,890
Electric Power Generation Facilities [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year |  | 1,762 | 1,573
Increases |  |  | 2
Decreases and reclassifications |  | (1,762) | 187
Amount at end of year |  |  | 1,762
Electric Power Generation Facilities [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year |  | 1,394 | 1,283
Increases |  | 87 | 111
Decreases and reclassifications |  | (1,481) |
Amount at end of year |  |  | 1,394
Electric Power Generation Facilities [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year |  | 368 | 290
Amount at end of year |  |  | 368
Other Property [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 11,978 | 9,965 | 8,291
Increases | 385 | 174 | 76
Translation effect | 11,468 | 1,651 | 1,658
Adjustment for inflation | 6,968 |  |
Decreases and reclassifications | 838 | 188 | (60)
Amount at end of year |  | 11,978 | 9,965
Other Property [member] | Accumulated depreciation and amortization [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 8,446 | 6,998 | 5,620
Increases | 777 | 315 | 318
Translation effect | 8,127 | 1,151 | 1,142
Adjustment for inflation | 5,152 |  |
Decreases and reclassifications | (44) | (18) | (82)
Cost of Origin | 31,637 |  |
Amount at end of year | 22,458 | 8,446 | 6,998
Other Property [member] | Net book value of property, plant and equipment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 3,532 | 2,967 | 2,671
Amount at end of year | $ 9,179 | $ 3,532 | $ 2,967

X
- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_viii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition (Decreases) and reclassifications. + References No definition available. + Details
Name: | ypf_DecreasesAndReclassifications
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (decrease) other than through business combinations, property, plant and equipment + References No definition available. + Details
Name: | ypf_IncreaseDecreaseOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase decrease through inflation adjustment property plant and equipment. + References No definition available. + Details
Name: | ypf_IncreaseDecreaseThroughInflationAdjustmentPropertyPlantAndEquipment
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase decrease through value of origin adjustment property plant and equipment. + References No definition available. + Details
Name: | ypf_IncreaseDecreaseThroughValueOfOriginAdjustmentPropertyPlantAndEquipment
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ypf_NetBookValueOfPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ypf_MiningPropertyWellsAndRelatedEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ypf_MaterialsAndEquipmentInWarehouseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ypf_ExploratoryDrillingInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OilAndGasAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_PowerGeneratingAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |