XML 232 R106.htm IDEA: XBRL DOCUMENT
v3.20.1

Property Plant and Equipment - Summary of Changes in Property Plant and Equipment (Detail) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | $ 699,087 | $ 354,443 |
Amount at end of year | 1,069,011 | 699,087 | $ 354,443
Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 2,238,391 | 1,062,055 | 868,411
Increases | 172,844 | 83,648 | 53,096
Translation effect | 1,322,423 | 1,098,627 | 154,172
Adjustment for inflation | 24,975 | 36,802 |
Decreases and reclassifications | (22,320) | (42,741) | (13,624)
Amount at end of year | 3,736,313 | 2,238,391 | 1,062,055
Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 1,498,288 | 679,425 | 522,732
Increases | 163,329 | 98,869 | 63,467
Translation effect | 907,519 | 727,292 | 97,034
Adjustment for inflation | 12,988 | 20,536 |
Decreases and reclassifications | (2,761) | (27,834) | (3,808)
Amount at end of year | 2,579,363 | 1,498,288 | 679,425
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 | 740,103 | 382,630 | 345,679
Amount at end of year | 1,156,950 | 740,103 | 382,630
Land and buildings [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 48,047 | 21,394 | 18,429
Increases | 46 | 425 | 49
Translation effect | 24,838 | 20,845 | 3,028
Adjustment for inflation | 3,382 | 5,096 |
Decreases and reclassifications | 880 | 287 | (112)
Amount at end of year | 77,193 | 48,047 | 21,394
Land and buildings [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 22,114 | 9,250 | 7,497
Increases | 1,260 | 758 | 437
Translation effect | 11,444 | 9,356 | 1,303
Adjustment for inflation | 1,726 | 2,785 |
Decreases and reclassifications | 9 | (35) | 13
Amount at end of year | 36,553 | 22,114 | 9,250
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 | 25,933 | 12,144 | 10,932
Amount at end of year | 40,640 | 25,933 | 12,144
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 | 1,604,868 | 775,353 | 625,628
Increases | 1,980 | (10,216) | (4,370)
Translation effect | 967,212 | 808,772 | 113,481
Adjustment for inflation |  | 152 |
Decreases and reclassifications | 114,493 | 30,807 | 40,614
Amount at end of year | 2,688,553 | 1,604,868 | 775,353
Mining Property, Wells and Related Equipment [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 1,231,930 | 566,334 | 432,002
Increases | 137,017 | 82,939 | 54,980
Translation effect | 758,928 | 609,973 | 81,108
Adjustment for inflation |  | 141 |
Decreases and reclassifications | (2,287) | (27,457) | (1,756)
Amount at end of year | 2,125,588 | 1,231,930 | 566,334
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 | 372,938 | 209,019 | 193,626
Amount at end of year | 562,965 | 372,938 | 209,019
Refinery equipment and petrochemical plants [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 280,451 | 134,675 | 112,560
Increases | 4,676 | 370 | 103
Translation effect | 171,788 | 138,924 | 19,728
Decreases and reclassifications | 15,715 | 6,482 | 2,284
Amount at end of year | 472,630 | 280,451 | 134,675
Refinery equipment and petrochemical plants [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 152,295 | 69,160 | 54,735
Increases | 16,092 | 9,517 | 5,395
Translation effect | 93,611 | 73,643 | 9,983
Decreases and reclassifications | (33) | (25) | (953)
Amount at end of year | 261,965 | 152,295 | 69,160
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 | 128,156 | 65,515 | 57,825
Amount at end of year | 210,665 | 128,156 | 65,515
Transportation equipment [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 16,162 | 7,614 | 5,551
Increases | 83 | 38 | 66
Translation effect | 8,723 | 7,400 | 1,032
Adjustment for inflation | 716 | 797 |
Decreases and reclassifications | 1,358 | 313 | 965
Amount at end of year | 27,042 | 16,162 | 7,614
Transportation equipment [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 10,579 | 4,512 | 3,285
Increases | 1,345 | 960 | 602
Translation effect | 5,917 | 4,639 | 609
Adjustment for inflation | 486 | 565 |
Decreases and reclassifications | (376) | (97) | 16
Amount at end of year | 17,951 | 10,579 | 4,512
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 | 5,583 | 3,102 | 2,266
Amount at end of year | 9,091 | 5,583 | 3,102
Materials and equipment in warehouse [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 34,990 | 15,993 | 14,239
Increases | 43,089 | 19,885 | 7,394
Translation effect | 21,044 | 15,332 | 2,101
Adjustment for inflation | 920 | 1,107 |
Decreases and reclassifications | (37,620) | (17,327) | (7,741)
Amount at end of year | 62,423 | 34,990 | 15,993
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 | 34,990 | 15,993 | 14,239
Amount at end of year | 62,423 | 34,990 | 15,993
Drilling and work in progress [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 124,381 | 59,529 | 52,673
Increases | 114,878 | 67,264 | 47,453
Translation effect | 70,818 | 61,084 | 8,568
Adjustment for inflation | 1,326 | 792 |
Decreases and reclassifications | (116,818) | (64,288) | (49,165)
Amount at end of year | 194,585 | 124,381 | 59,529
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 | 124,381 | 59,529 | 52,673
Amount at end of year | 194,585 | 124,381 | 59,529
Exploratory Drilling in Progress [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 7,972 | 2,871 | 1,978
Increases | 6,532 | 5,438 | 2,207
Translation effect | 5,014 | 3,851 | 373
Decreases and reclassifications | (8,132) | (4,188) | (1,687)
Amount at end of year | 11,386 | 7,972 | 2,871
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 | 7,972 | 2,871 | 1,978
Amount at end of year | 11,386 | 7,972 | 2,871
Furniture, fixtures and installations [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 24,717 | 10,454 | 8,089
Increases | 106 | 59 | 20
Translation effect | 14,289 | 10,935 | 1,466
Adjustment for inflation | 828 | 1,371 |
Decreases and reclassifications | 1,077 | 1,898 | 879
Amount at end of year | 41,017 | 24,717 | 10,454
Furniture, fixtures and installations [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 20,707 | 8,686 | 6,401
Increases | 2,536 | 1,561 | 717
Translation effect | 11,935 | 9,158 | 1,196
Adjustment for inflation | 773 | 1,309 |
Decreases and reclassifications | (834) | (7) | 372
Amount at end of year | 35,117 | 20,707 | 8,686
Furniture, fixtures 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 | 4,010 | 1,768 | 1,688
Amount at end of year | 5,900 | 4,010 | 1,768
Selling equipment [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 40,998 | 18,788 | 14,346
Translation effect | 25,116 | 20,016 | 2,744
Decreases and reclassifications | 4,021 | 2,194 | 1,698
Amount at end of year | 70,135 | 40,998 | 18,788
Selling equipment [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 25,697 | 11,656 | 9,119
Increases | 2,765 | 1,680 | 854
Translation effect | 15,822 | 12,396 | 1,684
Decreases and reclassifications | (13) | (35) | (1)
Amount at end of year | 44,271 | 25,697 | 11,656
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 | 15,301 | 7,132 | 5,227
Amount at end of year | 25,864 | 15,301 | 7,132
Infrastructure for Natural Gas Distribution [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 24,168 | 3,406 | 3,191
Increases | 865 |  |
Adjustment for inflation | 13,010 | 20,519 |
Decreases and reclassifications | 6,600 | 243 | 215
Amount at end of year | 44,643 | 24,168 | 3,406
Infrastructure for Natural Gas Distribution [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 12,508 | 1,381 | 1,301
Increases | 989 | 677 | 80
Adjustment for inflation | 6,733 | 10,584 |
Decreases and reclassifications | 3,647 | (134) |
Amount at end of year | 23,877 | 12,508 | 1,381
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 | 11,660 | 2,025 | 1,890
Amount at end of year | 20,766 | 11,660 | 2,025
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
Decreases and reclassifications |  |  | (1,762)
Electric Power Generation Facilities [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year |  |  | 1,394
Increases |  |  | 87
Decreases and reclassifications |  |  | (1,481)
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
Other Property [member] | Cost [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 31,637 | 11,978 | 9,965
Increases | 589 | 385 | 174
Translation effect | 13,581 | 11,468 | 1,651
Adjustment for inflation | 4,793 | 6,968 |
Decreases and reclassifications | (3,894) | 838 | 188
Amount at end of year | 46,706 | 31,637 | 11,978
Other Property [member] | Accumulated depreciation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Amount at beginning of year | 22,458 | 8,446 | 6,998
Increases | 1,325 | 777 | 315
Translation effect | 9,862 | 8,127 | 1,151
Adjustment for inflation | 3,270 | 5,152 |
Decreases and reclassifications | (2,874) | (44) | (18)
Amount at end of year | 34,041 | 22,458 | 8,446
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 | 9,179 | 3,532 | 2,967
Amount at end of year | $ 12,665 | $ 9,179 | $ 3,532

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 2019-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_a&doctype=Standard -URIDate 2019-03-27 + 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
- 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: |