XML 56 R61.htm IDEA: XBRL DOCUMENT
v3.20.1

Provisions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Text block [abstract] |
Summary of Changes in Group's Provisions | Changes in the Group’s provisions for the fiscal years ended December 31, 2019, 2018 and 2017 are as follows:
|  | Provision for lawsuits and contingencies |  |  | Provision for environmental liabilities |  |  | Provision for hydrocarbon wells abandonment obligations |  |  | Total |
|  | Noncurrent |  |  | Current |  |  | Noncurrent |  |  | Current |  |  | Noncurrent |  |  | Current |  |  | Noncurrent |  |  | Current |
Amount as of December 31, 2016 |  |  | 9,205 |  |  |  | 569 |  |  |  | 530 |  |  |  | 868 |  |  |  | 37,623 |  |  |  | 557 |  |  |  | 47,358 |  |  |  | 1,994 |
Increases charged to expenses |  |  | 2,394 |  |  |  | 83 |  |  |  | 1,483 |  |  |  | — |  |  |  | 2,946 |  |  |  | — |  |  |  | 6,823 |  |  |  | 83 |
Decreases charged to income |  |  | (1,570 | ) |  |  | (410 | ) |  |  | (6 | ) |  |  | — |  |  |  | 8 |  |  |  | 2 |  |  |  | (1,568 | ) |  |  | (408 | )
Amounts incurred due to payments/utilization |  |  | (25 | ) |  |  | (187 | ) |  |  | — |  |  |  | (661 | ) |  |  | — |  |  |  | (515 | ) |  |  | (25 | ) |  |  | (1,363 | )
Net exchange and translation differences |  |  | 1,483 |  |  |  | 75 |  |  |  | — |  |  |  | — |  |  |  | 6,874 |  |  |  | 121 |  |  |  | 8,357 |  |  |  | 196 |
Reclassifications and other movements |  |  | 180 | (2) |  |  | 558 |  |  |  | (811 | ) |  |  | 811 |  |  |  | (5,580 | ) (1) |  |  | 571 | (1) |  |  | (6,211 | ) |  |  | 1,940 |
Amount as of December 31, 2017 |  |  | 11,667 |  |  |  | 688 |  |  |  | 1,196 |  |  |  | 1,018 |  |  |  | 41,871 |  |  |  | 736 |  |  |  | 54,734 |  |  |  | 2,442 |
Increases charged to expenses |  |  | 3,320 |  |  |  | 357 |  |  |  | 3,021 |  |  |  | — |  |  |  | 3,785 |  |  |  | — |  |  |  | 10,126 |  |  |  | 357 |
Decreases charged to income |  |  | (371 | ) |  |  | (266 | ) |  |  | — |  |  |  | — |  |  |  | (14,250 | ) |  |  | — |  |  |  | (14,621 | ) |  |  | (266 | )
Amounts incurred due to payments/utilization |  |  | (76 | ) |  |  | (129 | ) |  |  | — |  |  |  | (933 | ) |  |  | — |  |  |  | (1,514 | ) |  |  | (76 | ) |  |  | (2,576 | )
Net exchange and translation differences |  |  | 6,826 |  |  |  | 471 |  |  |  | 495 |  |  |  | 80 |  |  |  | 43,674 |  |  |  | 758 |  |  |  | 50,995 |  |  |  | 1,309 |
Increases due to business combination (3) |  |  | — |  |  |  | — |  |  |  | 465 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 465 |  |  |  | — |
Result from net monetary position (4) |  |  | (204 | ) |  |  | 66 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (204 | ) |  |  | 66 |
Reclassifications and other movements |  |  | 73 |  |  |  | (64 | ) |  |  | (1,457 | ) |  |  | 1,457 |  |  |  | (16,647 | ) (1) |  |  | 1,804 | (1) |  |  | (18,031 | ) |  |  | 3,197 |
Amount as of December 31, 2018 |  |  | 21,235 |  |  |  | 1,123 |  |  |  | 3,720 |  |  |  | 1,622 |  |  |  | 58,433 |  |  |  | 1,784 |  |  |  | 83,388 |  |  |  | 4,529 |
Increases charged to expenses |  |  | 18,460 | (5) |  |  | 9 |  |  |  | 1,695 |  |  |  | — |  |  |  | 7,409 |  |  |  | — |  |  |  | 27,564 |  |  |  | 9 |
Decreases charged to income |  |  | (2,358 | ) |  |  | (744 | ) |  |  | (63 | ) |  |  | — |  |  |  | (2,950 | ) |  |  | — |  |  |  | (5,371 | ) |  |  | (744 | )
Amounts incurred due to payments/utilization |  |  | (73 | ) |  |  | (194 | ) |  |  | — |  |  |  | (1,821 | ) |  |  | — |  |  |  | (2,774 | ) |  |  | (73 | ) |  |  | (4,789 | )
Net exchange and translation differences |  |  | 7,405 |  |  |  | 443 |  |  |  | 479 |  |  |  | 106 |  |  |  | 35,219 |  |  |  | 1,079 |  |  |  | 43,103 |  |  |  | 1,628 |
Result from net monetary position (4) |  |  | (92 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (92 | ) |  |  | — |
Reclassifications and other movements |  |  | (744 | ) |  |  | 648 |  |  |  | (2,003 | ) |  |  | 2,003 |  |  |  | (1,004 | ) (1) |  |  | 2,176 | (1) |  |  | (3,751 | ) |  |  | 4,827 |
Amount as of December 31, 2019 |  |  | 43,833 |  |  |  | 1,285 |  |  |  | 3,828 |  |  |  | 1,910 |  |  |  | 97,107 |  |  |  | 2,265 |  |  |  | 144,768 |  |  |  | 5,460 |
(1) | Includes 1,172 , (11,710) and (4,913) corresponding to the annual recalculation of abandonment of hydrocarbon wells cost for the years ended December 31, 2019, 2018 and 2017, respectively; (3,133) and (96) corresponding to liabilities reclassified as Liabilities associated to assets held for disposal as of December 31, 2018 and 2017, respectively.
(2) | Includes (2,098) corresponding to resolutions for contractual claims that were reclassified to Other liabilities (see Note 15.a.2); and 2,932 of reclassifications of Other liabilities (see Note 31).
(3) | See Note 3.
(4) | Includes adjustment for inflation of opening balances of provisions in subsidiaries with the Peso as functional currency which was charged to other comprehensive income and the adjustment for inflation of the fiscal year, which was charged to results.
(5) | Includes 10,572 corresponding to the recognition of the dispute relating to the tax deduction of well abandonment costs for periods 2011-2017 plus the accrual of financial interest since March 31, 2019, date on which the Company decided to adhere to the payment facility plan.

X
- Definition The disclosure of the provision matrix. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfProvisionMatrixExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | ypf_TextBlockAbstract
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration