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v3.20.1

Consolidated statements of changes in shareholders equity - ARS ($) $ in Millions | Total | Subscribed capital [member] | Adjustment to contributions [member] | Treasury shares [Member] | Adjustment to treasury shares [member] | Share-based benefit plans [member] | Acquisition cost of treasury shares [member] | Share trading premium [member] | Issuance premiums [member] | Shareholders' contribution [member] | Legal reserve [member] | Future dividends [member] | Investments [member] | Purchase of treasury shares [member] | Initial IFRS adjustment [member] | Other comprehensive income [member] | Retained earnings [member] | Equity attributable to Shareholders of the parent company [member] | Equity attributable to Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at the beginning of the fiscal year at Dec. 31, 2016 |  | $ 118,661 | $ 3,923 | $ 6,085 | $ 10 | $ 16 | $ 61 |  | $ (152) | $ (180) | $ 640 | $ 10,403 |  | $ 2,007 | $ 5 | $ 24,904 | $ 490 | $ 3,648 | $ 105,529 |  | $ (28,231) | $ 118,755 | $ (94)
Accrual of share-based benefit plans | [1] | 162 | 0 | 0 | 0 | 0 | 162 |  | 0 | 0 | 0 | 162 |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | 162 | 0
Repurchase of treasury shares |  | (100) | (3) | (4) | 3 | 4 | 0 |  | (100) | 0 | 0 | (100) |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | (100) | 0
Settlement of share-based benefit plans | [2] | (63) | 4 | 4 | (4) | (4) | (187) |  | 161 | (37) | 0 | (63) |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | (63) | 0
As decided by the Shareholders' Meeting on April 26, 2019 for December 31, 2019, April 27, 2018 for December 31, 2018 and April 28, 2017 for December 31, 2017 |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 711 | (24,904) | (390) | (3,648) | 0 |  | 28,231 | 0 | 0
As decided by the Board of Directors on June 27, 2019 for December 31, 2019, December 12, 2018 for December 31, 2018, June 8, 2017, July 9, 2017 and December 14, 2017 for December 31, 2017 |  | (716) | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | (716) | 0 | 0 | 0 | 0 |  | 0 | (716) | 0
Other comprehensive income |  | 21,917 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 | 0 | 21,917 |  | 0 | 21,917 | 0
Net profit (loss) |  | 12,672 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 12,340 | 12,340 | 332
Balance at the end of the fiscal year at Dec. 31, 2017 |  | 152,533 | 3,924 | 6,085 | 9 | 16 | 36 |  | (91) | (217) | 640 | 10,402 |  | 2,007 | 0 | 0 | 100 | 0 | 127,446 | [3] | 12,340 | 152,295 | 238
Modification to the balance at the beginning of the fiscal year at Dec. 31, 2017 | [4] | (298) | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  | (298) | (298) |
Balance at Dec 31,2017 year modified at the beggining of the fiscal year of Dec, 31 2018 at Dec. 31, 2017 |  | 152,235 | 3,924 | 6,085 | 9 | 16 | 36 |  | (91) | (217) | 640 | 10,402 |  | 2,007 | 0 | 0 | 100 | 0 | 127,446 |  | 12,042 | 151,997 | 238
Accrual of share-based benefit plans | [1] | 308 | 0 | 0 | 0 | 0 | 308 | [5] | 0 | 0 | 0 | 308 | [5] |  |  |  |  |  |  |  |  | 308 |
Repurchase of treasury shares |  | (120) | (3) | (4) | 3 | 4 | 0 |  | (120) | 0 | 0 | (120) |  |  |  |  |  |  |  |  |  | (120) |
Settlement of share-based benefit plans | [2] | (72) | 2 | 3 | (2) | (3) | (229) |  | 222 | (65) | 0 | (72) |  |  |  |  |  |  |  |  |  | (72) |
As decided by the Shareholders' Meeting on April 26, 2019 for December 31, 2019, April 27, 2018 for December 31, 2018 and April 28, 2017 for December 31, 2017 |  |  | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  |  | 1,200 | 11,020 | 120 |  |  |  | (12,340) |  |
As decided by the Board of Directors on June 27, 2019 for December 31, 2019, December 12, 2018 for December 31, 2018, June 8, 2017, July 9, 2017 and December 14, 2017 for December 31, 2017 |  | (1,200) | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  |  | (1,200) |  |  |  |  |  |  | (1,200) |
Other comprehensive income |  | 172,600 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  |  |  |  |  |  | 169,674 |  |  | 169,674 | 2,926
Net profit (loss) |  | 38,606 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  | 38,613 | 38,613 | (7)
Balance at the end of the fiscal year at Dec. 31, 2018 |  | 362,357 | 3,923 | 6,084 | 10 | 17 | 115 |  | 11 | (282) | 640 | 10,518 |  | 2,007 | 0 | 11,020 | 220 | 0 | 297,120 | [6] | 38,315 | 359,200 | 3,157
Accrual of share-based benefit plans | [1] | 493 | 0 | 0 | 0 | 0 | 493 |  | 0 | 0 | 0 | 493 |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | 493 | 0
Repurchase of treasury shares |  | (280) | (4) | (6) | 4 | 6 | 0 |  | (280) | 0 | 0 | (280) |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | (280) | 0
Settlement of share-based benefit plans | [2] | (159) | 5 | 7 | (5) | (7) | (491) |  | 446 | (114) | 0 | (159) |  | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | (159) | 0
As decided by the Shareholders' Meeting on April 26, 2019 for December 31, 2019, April 27, 2018 for December 31, 2018 and April 28, 2017 for December 31, 2017 | [5] | 0 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 4,800 | 33,235 | 280 | 0 | 0 |  | (38,315) | 0 | 0
As decided by the Board of Directors on June 27, 2019 for December 31, 2019, December 12, 2018 for December 31, 2018, June 8, 2017, July 9, 2017 and December 14, 2017 for December 31, 2017 | [5] | (2,300) | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | (2,300) | 0 | 0 | 0 | 0 |  | 0 | (2,300) | 0
Other comprehensive income |  | 221,367 | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 | 0 | 219,666 |  | 0 | 219,666 | 1,701
Net profit (loss) |  | (33,379) | 0 | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 |  | 0 | 0 | 0 | 0 | 0 | 0 |  | (34,071) | (34,071) | 692
Balance at the end of the fiscal year at Dec. 31, 2019 |  | $ 548,099 | $ 3,924 | $ 6,085 | $ 9 | $ 16 | $ 117 |  | $ 177 | $ (396) | $ 640 | $ 10,572 |  | $ 2,007 | $ 2,500 | $ 44,255 | $ 500 | $ 0 | $ 516,786 | [7] | $ (34,071) | $ 542,549 | $ 5,550
[1] | See Note 36.
[2] | Net of employees’ income tax withholdings related to the share-based benefit plans.
[3] | Includes 132,391 corresponding to the effect of the translation of the financial statements of YPF S.A. and (4,945) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar, as detailed in Note 2.b.1.
[4] | Corresponds to the change in the accounting policy described in Note 2.b.18.
[5] | See Note 29.
[6] | Includes 307,720 corresponding to the effect of the translation of the financial statements of YPF, (21,680) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar and 11,080 corresponding to the recognition of the result for the net monetary position of subsidiaries, associates and joint ventures with the Peso as functional currency, as detailed in Note 2.b.1.
[7] | Includes 528,145 corresponding to the effect of the translation of the financial statements of YPF, (29,691) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar and 18,332 corresponding to the recognition of the result for the net monetary position of subsidiaries, associates and joint ventures with the Peso as functional currency, as detailed in Note 2.b.1.

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