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Balances and Transactions with Related Parties (Tables) | 12 Months Ended
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Dec. 31, 2019
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Balances and Transactions with Associates and Joint Ventures | The information detailed in the tables below shows the balances with associates and joint ventures as of December 31, 2019, 2018 and 2017 and transactions with the mentioned parties for the years ended on such dates.
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | Other receivables |  |  | Trade receivables |  |  | Accounts payable |  |  | Contract liabilities |  |  | Other receivables |  |  | Trade receivables |  |  | Accounts payable |  |  | Other receivables |  |  | Trade receivables |  |  | Accounts payable |
|  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |  |  | Current |
Joint ventures: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profertil |  |  | 12 |  |  |  | 587 |  |  |  | 114 |  |  |  | — |  |  |  | 2 |  |  |  | 461 |  |  |  | 428 |  |  |  | 107 |  |  |  | 239 |  |  |  | 215 |
MEGA |  |  | — |  |  |  | 2,995 |  |  |  | 350 |  |  |  | — |  |  |  | — |  |  |  | 2,441 |  |  |  | 6 |  |  |  | — |  |  |  | 925 |  |  |  | 149 |
Refinor |  |  | — |  |  |  | 956 |  |  |  | 123 |  |  |  | — |  |  |  | — |  |  |  | 770 |  |  |  | 5 |  |  |  | — |  |  |  | 224 |  |  |  | 8 |
Bizoy S.A. |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |
Y-GEN I |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 57 |  |  |  | — |  |  |  | — |
Y-GEN II |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22 |  |  |  | — |  |  |  | — |
YPF EE (1) |  |  | 296 |  |  |  | 2,278 |  |  |  | 2,183 |  |  |  | 679 |  |  |  | 218 |  |  |  | 1,552 |  |  |  | 1,301 |  |  |  | — |  |  |  | — |  |  |  | — |
Petrofaro S.A. |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 267 |  |  |  | 151 |  |  |  | — |  |  |  | 35 |  |  |  | 51 |
OLCLP |  |  | 56 |  |  |  | 59 |  |  |  | 70 |  |  |  | — |  |  |  | 1,884 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 364 |  |  |  | 6,898 |  |  |  | 2,840 |  |  |  | 679 |  |  |  | 2,115 |  |  |  | 5,493 |  |  |  | 1,891 |  |  |  | 191 |  |  |  | 1,423 |  |  |  | 423 |
Associates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CDS |  |  | — |  |  |  | 1,063 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 518 |  |  |  | — |  |  |  | — |  |  |  | 122 |  |  |  | — |
YPF Gas |  |  | 90 |  |  |  | 317 |  |  |  | 73 |  |  |  | — |  |  |  | 637 |  |  |  | 414 |  |  |  | 62 |  |  |  | 589 |  |  |  | 230 |  |  |  | 15 |
Oldelval |  |  | — |  |  |  | 77 |  |  |  | 401 |  |  |  | — |  |  |  | — |  |  |  | 34 |  |  |  | 272 |  |  |  | — |  |  |  | — |  |  |  | 131 |
Termap |  |  | — |  |  |  | — |  |  |  | 182 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 102 |  |  |  | — |  |  |  | — |  |  |  | 52 |
OTA |  |  | 9 |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | — |  |  |  | 5 |
OTC |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |
GPA |  |  | — |  |  |  | — |  |  |  | 99 |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 80 |  |  |  | 4 |  |  |  | — |  |  |  | 19 |
Oiltanking |  |  | — |  |  |  | — |  |  |  | 198 |  |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | 147 |  |  |  | — |  |  |  | — |  |  |  | 96 |
Gas Austral S.A. |  |  | — |  |  |  | 12 |  |  |  | 1 |  |  |  | — |  |  |  | 2 |  |  |  | 16 |  |  |  | — |  |  |  | 2 |  |  |  | 7 |  |  |  | — |
|  |  | 103 |  |  |  | 1,469 |  |  |  | 968 |  |  |  | — |  |  |  | 676 |  |  |  | 982 |  |  |  | 677 |  |  |  | 600 |  |  |  | 359 |  |  |  | 318 |
|  |  | 467 |  |  |  | 8,367 |  |  |  | 3,808 |  |  |  | 679 |  |  |  | 2,791 |  |  |  | 6,475 |  |  |  | 2,568 |  |  |  | 791 |  |  |  | 1,782 |  |  |  | 741 |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | Revenues |  |  | Purchases and services |  |  | Net interest income (loss) |  |  | Revenues |  |  | Purchases and services |  |  | Net interest income (loss) |  |  | Revenues |  |  | Purchases and services |  |  | Net interest income (loss) |
Joint ventures: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profertil |  |  | 4,418 |  |  |  | 3,044 |  |  |  | — |  |  |  | 2,751 |  |  |  | 1,964 |  |  |  | — |  |  |  | 906 |  |  |  | 901 |  |  |  | — |
MEGA |  |  | 10,672 |  |  |  | 1,854 |  |  |  | — |  |  |  | 8,150 |  |  |  | 438 |  |  |  | — |  |  |  | 4,058 |  |  |  | 814 |  |  |  | — |
Refinor |  |  | 3,310 |  |  |  | 481 |  |  |  | (16 | ) |  |  | 2,594 |  |  |  | 323 |  |  |  | — |  |  |  | 838 |  |  |  | 225 |  |  |  | 10 |
Bizoy S.A. |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | — |
Y-GEN I |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | 34 |  |  |  | — |  |  |  | — |
Y-GEN II |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 41 |  |  |  | — |  |  |  | — |
YPF EE (1) |  |  | 5,016 |  |  |  | 3,862 |  |  |  | — |  |  |  | 2,064 |  |  |  | 1,548 |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | — |
Petrofaro S.A. |  |  | 9 |  |  |  | 23 |  |  |  | — |  |  |  | 223 |  |  |  | 150 |  |  |  | — |  |  |  | 33 |  |  |  | 58 |  |  |  | — |
OLCLP |  |  | 66 |  |  |  | 316 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 23,496 |  |  |  | 9,580 |  |  |  | (16 | ) |  |  | 15,786 |  |  |  | 4,423 |  |  |  | 47 |  |  |  | 5,911 |  |  |  | 1,998 |  |  |  | 10 |
Associates: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CDS |  |  | 1,955 |  |  |  | 1 |  |  |  | — |  |  |  | 565 |  |  |  | — |  |  |  | — |  |  |  | 102 |  |  |  | — |  |  |  | — |
YPF Gas |  |  | 2,217 |  |  |  | 252 |  |  |  | 162 |  |  |  | 1,608 |  |  |  | 104 |  |  |  | 217 |  |  |  | 863 |  |  |  | 51 |  |  |  | 51 |
Oldelval |  |  | 238 |  |  |  | 2,192 |  |  |  | — |  |  |  | 103 |  |  |  | 1,167 |  |  |  | — |  |  |  | — |  |  |  | 596 |  |  |  | — |
Termap |  |  | — |  |  |  | 1,302 |  |  |  | — |  |  |  | 6 |  |  |  | 666 |  |  |  | — |  |  |  | — |  |  |  | 366 |  |  |  | — |
OTA |  |  | 1 |  |  |  | 80 |  |  |  | — |  |  |  | 1 |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | 25 |  |  |  | — |
GPA |  |  | — |  |  |  | 845 |  |  |  | — |  |  |  | — |  |  |  | 363 |  |  |  | — |  |  |  | — |  |  |  | 202 |  |  |  | — |
Oiltanking |  |  | 3 |  |  |  | 1,350 |  |  |  | — |  |  |  | 4 |  |  |  | 777 |  |  |  | — |  |  |  | 1 |  |  |  | 428 |  |  |  | — |
Gas Austral S.A. |  |  | 206 |  |  |  | 1 |  |  |  | — |  |  |  | 199 |  |  |  | — |  |  |  | — |  |  |  | 78 |  |  |  | 1 |  |  |  | — |
|  |  | 4,620 |  |  |  | 6,023 |  |  |  | 162 |  |  |  | 2,486 |  |  |  | 3,124 |  |  |  | 217 |  |  |  | 1,044 |  |  |  | 1,669 |  |  |  | 51 |
|  |  | 28,116 |  |  |  | 15,603 |  |  |  | 146 |  |  |  | 18,272 |  |  |  | 7,547 |  |  |  | 264 |  |  |  | 6,955 |  |  |  | 3,667 |  |  |  | 61 |
(1) | On March 20, 2018, YPF EE was reclassified as a joint venture. Includes transactions following the loss of control over YPF EE. See Note 3.
Information about Public Sector Related Entities | Additionally, in the normal course of business, and considering being the main energy group in Argentina, the Group’s client/suppliers portfolio encompasses both private sector entities as well as national public sector entities. As required by IAS 24 “Related party disclosures”, among the major transactions above mentioned the most important are:
|  |  |  | Balances |  |  | Transactions |
|  |  |  | Credits / (Liabilities) |  |  | Income / (Costs) |
Customers / Suppliers |  | Ref. |  | 2019 |  |  | 2018 |  |  | 2017 |  |  | 2019 |  |  | 2018 |  |  | 2017 |
SGE |  | (1) (16) |  |  | 26,223 |  |  |  | 26,978 |  |  |  | 13,417 |  |  |  | — |  |  |  | — |  |  |  | 12,840 |
SGE |  | (2) (16) |  |  | 3,416 |  |  |  | 1,211 |  |  |  | — |  |  |  | 5,684 |  |  |  | 1,376 |  |  |  | — |
SGE |  | (3) (16) |  |  | 155 |  |  |  | 282 |  |  |  | 190 |  |  |  | 657 |  |  |  | 347 |  |  |  | 191 |
SGE |  | (4) (16) |  |  | 166 |  |  |  | 192 |  |  |  | 162 |  |  |  | 7 |  |  |  | 107 |  |  |  | 119 |
SGE |  | (5) (16) |  |  | 475 |  |  |  | — |  |  |  | — |  |  |  | 475 |  |  |  | — |  |  |  | — |
SGE |  | (6) (16) |  |  | 172 |  |  |  | 1,255 |  |  |  | — |  |  |  | 995 |  |  |  | 3,447 |  |  |  | — |
SGE |  | (7) (16) |  |  | 4,417 |  |  |  | 3,535 |  |  |  | — |  |  |  | 361 |  |  |  | 4,149 |  |  |  | — |
Ministry of Transport |  | (8) (16) |  |  | 2,056 |  |  |  | 3,044 |  |  |  | 840 |  |  |  | 5,923 |  |  |  | 9,192 |  |  |  | 5,402 |
Secretariat of Industry |  | (9) (16) |  |  | — |  |  |  | — |  |  |  | 24 |  |  |  | 688 |  |  |  | — |  |  |  | 188 |
CAMMESA |  | (10) |  |  | 627 |  |  |  | 3,822 |  |  |  | 4,444 |  |  |  | 6,650 |  |  |  | 18,029 |  |  |  | 17,569 |
CAMMESA |  | (11) |  |  | 386 |  |  |  | (444 | ) |  |  | (316 | ) |  |  | (3,778 | ) |  |  | (3,272 | ) |  |  | (2,090 | )
IEASA |  | (12) |  |  | 5,041 |  |  |  | 4,326 |  |  |  | 698 |  |  |  | 11,994 |  |  |  | 7,600 |  |  |  | 2,920 |
IEASA |  | (13) |  |  | (505 | ) |  |  | (745 | ) |  |  | (1,591 | ) |  |  | (462 | ) |  |  | (1,156 | ) |  |  | (214 | )
Aerolíneas Argentinas S.A. and Austral Líneas Aéreas Cielos del Sur S.A. |  | (14) |  |  | 5,033 |  |  |  | 3,454 |  |  |  | 946 |  |  |  | 16,036 |  |  |  | 8,710 |  |  |  | 4,300 |
Aerolíneas Argentinas S.A. and Austral Líneas Aéreas Cielos del Sur S.A. |  | (15) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (21 | ) |  |  | (28 | )
(1) | Benefits for the Stimulus Programs for the Additional Injection of Natural Gas.
(2) | Benefits for the Stimulus Program for Investments in Natural Gas Production Developments from Non-Conventional Reservoirs.
(3) | Benefits for the propane gas supply agreement for undiluted propane gas distribution networks.
(4) | Benefits for the bottle-to-bottle program.
(5) | Benefits for recognition of the financial cost generated by payment deferral by providers of the distribution service of natural and undiluted propane gas through networks.
(6) | Procedure to compensate for the lower income that Natural Gas Piping Distribution Service Licensed Companies receive from their users for the benefit of Metrogas.
(7) | Procedure to compensate the payment of the daily differences accumulated on a monthly basis between the price of the gas purchased by Natural Gas Piping Distribution Service Companies and the price of the natural gas included in the respective tariff schemes for the benefit of Metrogas.
(8) | The compensation for providing diesel to public transport of passengers at a differential price.
(9) | Incentive for domestic manufacturing of capital goods, for the benefit of AESA.
(10) | The provision of fuel oil and natural gas, and electric power generation corresponding to YPF EE until the date of loss of control by YPF.
(11) | Purchases of energy. As of December 31, 2019, the Group has a credit balance for energy purchases.
(12) | Sale of natural gas and provision of regasification service in the regasification projects of LNG in Escobar. Likewise, for the ten months period as of December 31, 2018 and for the fiscal year ended December 31, 2017, it also included the regasification projects of LNG in Bahía Blanca.
(13) | The purchase of natural gas and crude oil.
(14) | The provision of jet fuel.
(15) | The purchase of miles for the YPF Serviclub program.
(16) | Income recognized under the guidelines of IAS 20.
Summary of Compensation of Key Management Personnel | The table below discloses the compensation for the YPF’s key management personnel, including members of the Board of Directors and Vice Presidents (managers with executive functions appointed by the Board of Directors), for the years ended December 31, 2019, 2018 and 2017:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Short-term employee benefits (1) |  |  | 515 |  |  |  | 337 |  |  |  | 221 |
Share-based benefits |  |  | 123 |  |  |  | 55 |  |  |  | 34 |
Post-retirement benefits |  |  | 22 |  |  |  | 14 |  |  |  | 10 |
Termination benefits |  |  | — |  |  |  | — |  |  |  | 109 |
|  |  | 660 |  |  |  | 406 |  |  |  | 374 |
(1) | Does not include Social Security contributions of 133, 66 and 50 for the years ended December 31, 2019, 2018 and 2017, respectively.

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