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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, 2018 | Dec. 31, 2017 | Dec. 31, 2016
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Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | $ 152,026 | $ 60,662 | $ 51,042
Financial Assets at fair value through profit or loss | 18,733 | 31,987 | 18,093
Subtotal Financial Assets | 170,759 | 92,649 | 69,135
Non-financial Assets | 17,250 | 7,541 | 9,145
Total | 188,009 | 100,190 | 78,280
Financial Liabilities at amortized cost | 423,436 | 239,361 | 202,344
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Financial liabilities | 423,436 | 239,361 | 202,344
Non-financial liabilities | 511 | 458 | 495
Total | 423,947 | 239,819 | 202,839
Other receivables [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 14,860 | 6,793 | 8,277
Subtotal Financial Assets | 14,860 | 6,793 | 8,277
Non-financial Assets | 17,250 | 7,541 | 9,145
Total | 32,110 | 14,334 | 17,422
Trade receivables [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 98,930 | 44,182 | 34,816
Subtotal Financial Assets | 98,930 | 44,182 | 34,816
Total | 98,930 | 44,182 | 34,816
Investment in financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at fair value through profit or loss | 10,941 | 12,936 | 15,285
Subtotal Financial Assets | 10,941 | 12,936 | 15,285
Total | 10,941 | 12,936 | 15,285
Cash and cash equivalents [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Assets at amortized cost | 38,236 | 9,687 | 7,949
Financial Assets at fair value through profit or loss | 7,792 | 19,051 | 2,808
Subtotal Financial Assets | 46,028 | 28,738 | 10,757
Total | 46,028 | 28,738 | 10,757
Loans [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 335,078 | 191,063 | 154,345
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Financial liabilities | 335,078 | 191,063 | 154,345
Total | 335,078 | 191,063 | 154,345
Other Liabilities [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 1,271 | 2,660 | 4,726
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Financial liabilities | 1,271 | 2,660 | 4,726
Total | 1,271 | 2,660 | 4,726
Accounts payable [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial Liabilities at amortized cost | 87,087 | 45,638 | 43,273
Financial liabilities at fair value through profit or loss | 0 | 0 | 0
Financial liabilities | 87,087 | 45,638 | 43,273
Non-financial liabilities | 511 | 458 | 495
Total | $ 87,598 | $ 46,096 | $ 43,768

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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 2018-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_25&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35H&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35I&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35M&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35N&doctype=Standard -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_25&doctype=Standard -URIDate 2018-03-16 + 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 2018-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_e&doctype=Standard -URIDate 2018-03-16 + Details
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