XML 142 R118.htm IDEA: XBRL DOCUMENT
v3.19.1

Provisions - Additional Information (Detail) $ in Thousands, $ in Millions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1 Months Ended | 4 Months Ended | 12 Months Ended | 14 Months Ended | 25 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Feb. 01, 2024 USD ($) | Feb. 01, 2023 USD ($) | Feb. 01, 2022 USD ($) | Feb. 01, 2021 USD ($) | Feb. 01, 2020 USD ($) | Feb. 01, 2019 USD ($) | Feb. 01, 2018 USD ($) | Jan. 02, 2018 USD ($) | Dec. 30, 2016 USD ($) | Dec. 28, 2015 ARS ($) | Apr. 03, 2014 | Apr. 03, 2013 USD ($) | Jan. 25, 2011 | Jul. 10, 2009 USD ($) | Apr. 06, 2009 USD ($) | Jan. 04, 2011 USD ($) | Nov. 20, 2010 USD ($) | Dec. 31, 2018 | Jun. 20, 2010 USD ($) | Mar. 20, 2009 USD ($) | Dec. 04, 2017 USD ($) | Jan. 10, 2014 USD ($) | Jan. 12, 2012 ARS ($) | Jun. 25, 2008 USD ($)
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Description of provision for lawsuits and contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | The Group has accrued pending lawsuits, claims and contingencies, which are probable and can be reasonably estimated. |  |  |  |  |  |
TGN [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Claims benefits and payment of interest |  |  |  |  |  |  |  |  |  |  |  | $ 142,000 |  |  |  |  |  |  |  |  |  |  |  |
Natural gas transportation contract and payment of unpaid invoices |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 3,000 | $ 10,000 |  | $ 31,000 | $ 30,000 |  |  |  |
Evidence production period lapse term |  |  |  |  |  |  |  |  |  |  | 40 days |  |  |  |  |  |  |  |  |  |  |  |  |
NAFISA [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Claim and payment of transportation charges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 339 |
CNDC [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfer amount and interest |  |  |  |  |  |  |  |  |  | $ 98 |  |  |  |  |  |  |  |  |  |  |  |  |  |
TGM [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase amount of claims |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 17,000 |  |  |  |  |  |  |  |  |  |
Additional claimed amount |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 366,000 |  |  |  |  |  |  |  |  |  |
Complaint for damages with tribunal total claiming amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 362,600 |  |
TGM [member] | Lawsuits and arbitrations proceedings [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 114,000 |  |  |
Installment amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,000 |  |  |
TGM [member] | Interruptible exportation transport contract [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Installment amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 13,000 |  |  |
TGM [member] | Commencement of major litigation [member] | Lawsuits and arbitrations proceedings [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment for settlement amount | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 | $ 107,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TGM [member] | Commencement of major litigation [member] | Interruptible exportation transport contract [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment for settlement amount | $ 1,860 | $ 1,860 | $ 1,860 | $ 1,860 | $ 1,860 | $ 1,860 | $ 1,860 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
TGM [member] | YPF S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Claims benefits and payment of interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10,000 |  |  |  |  |  |  |  |  |
Agreement under litigation rights and claims benefits payment |  |  |  |  |  |  |  |  | $ 60,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
OPDS [member] | YPF S.A. [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Description of risk in environmental claims |  |  |  |  |  |  |  |  |  |  |  |  | On January 25, 2011, YPF entered into an agreement with the environmental agency of the Government of the Province of Buenos Aires (Organismo Provincial para el Desarrollo Sostenible, or "OPDS"), within the scope of the Remediation, Liability and Environmental Risk Control Program, created by Resolution No. 88/2010 of the OPDS. |  |  |  |  |  |  |  |  |  |  |
Work program term |  |  |  |  |  |  |  |  |  |  |  |  | Eight-year |  |  |  |  |  |  |  |  |  |  |
AESU [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of provision matrix [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Claimed damages in natural gas deliver or pay penalties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 28,100
Claimed damages in Additional natural gas deliver or pay penalties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,700
Dismantling costs and the payment of deliver or pay penalties |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,052,000 |  |  |  |  |  |  |  |  |
Complaint for damages with tribunal total claiming amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 815,500 |  |

X
- Definition The amount of claims and benefits paid to policyholders, net of reinsurance recoveries. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 2 -IssueDate 2018-01-01 -Paragraph 37 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=2&date=2018-03-01&anchor=para_37&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentNaturalGas
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2018-01-01 -Paragraph 86 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_86&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DescriptionOfNatureOfObligationContingentLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
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_DisclosureOfProvisionMatrixLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) on settlements of litigation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_f&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GainsLossesOnLitigationSettlements
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from fines and penalties. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeFromFinesAndPenalties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of provision for legal proceedings. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2018-01-01 -Section Example 10 A court case -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=sect_Example10Acourtcase&doctype=Illustrative%20Examples -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2018-01-01 -Paragraph 87 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_87&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_LegalProceedingsProvision
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The cash outflow for premiums and claims, annuities and other policy benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2021-01-01 -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 14 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-02&anchor=para_14_e&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The description of the period covered by the set of financial statements or notes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 51 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_51_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_PeriodCoveredByFinancialStatements
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 42G -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42G_c_iii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ProceedsFromTransferActivity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount payable in equal installments + References No definition available. + Details
Name: | ypf_AmountPayableInEqualInstallments
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Claims and benefits paid in addition. + References No definition available. + Details
Name: | ypf_ClaimsAndBenefitsPaidInAddition
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Complaint for damages with tribunal claiming amount. + References No definition available. + Details
Name: | ypf_ComplaintForDamagesWithTribunalClaimingAmount
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Description of risk in environmental claims. + References No definition available. + Details
Name: | ypf_DescriptionOfRiskInEnvironmentalClaims
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of production period. + References No definition available. + Details
Name: | ypf_EvidenceProductionPeriodLapseTerm
Namespace Prefix: | ypf_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Legal claim contingency. + References No definition available. + Details
Name: | ypf_LegalClaimContingency
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Natural gas in addition. + References No definition available. + Details
Name: | ypf_NaturalGasInAddition
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Natural gas transportation contract and payment of unpaid invoices. + References No definition available. + Details
Name: | ypf_NaturalGasTransportationContractAndPaymentOfUnpaidInvoices
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Payments in respect of litigation settlements + References No definition available. + Details
Name: | ypf_PaymentsInRespectOfLitigationSettlements
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ypf_TransportadoraDeGasDelNorteSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ypf_NacionFideicomisosSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ypf_ComisionNacionalDeLaDefensaLaCompetenciaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CounterpartiesAxis=ypf_TransportadoraDeGasDelMercosurSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=ypf_LawsuitsAndArbitrationsProceedingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=ypf_InterruptibleExportationTransportContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=ifrs-full_CommencementOfMajorLitigationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_ParentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CounterpartiesAxis=ypf_OrganismoProvincialParaElDesarrolloSostenibleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CounterpartiesAxis=ypf_AesUruguaianaEmpreendimentosSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |