XML 200 R178.htm IDEA: XBRL DOCUMENT
v3.21.1

Balances and Transactions with Related Parties - Information Detailed in the Tables below Shows the Balances with Associates and Joint Ventures (Detail) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | $ 34,369 | $ 36,192 | $ 21,867
Trade receivables Current | 108,146 | 118,077 | 72,646
Accounts payable Current | 144,383 | 148,595 | 84,225
Revenues | 669,186 | 678,595 | 435,820
Purchases and services | 626,212 | 575,608 | 359,570
Current contract liabilities | 6,824 | 7,404 | 4,996
Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 480 | 364 | 2,115
Trade receivables Current | 4,669 | 6,898 | 5,493
Accounts payable Current | 3,494 | 2,840 | 1,891
Revenues | 24,031 | 23,496 | 15,786
Purchases and services | 13,629 | 9,580 | 4,423
Net interest income (loss) |  | (16) | 47
Current contract liabilities | 56 | 679 |
Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 71 | 103 | 676
Trade receivables Current | 491 | 1,469 | 982
Accounts payable Current | 1,161 | 968 | 677
Revenues | 3,526 | 4,620 | 2,486
Purchases and services | 7,349 | 6,023 | 3,124
Net interest income (loss) | 13 | 162 | 217
Joint Ventures and Associates [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 551 | 467 | 2,791
Trade receivables Current | 5,160 | 8,367 | 6,475
Accounts payable Current | 4,655 | 3,808 | 2,568
Revenues | 27,557 | 28,116 | 18,272
Purchases and services | 20,978 | 15,603 | 7,547
Net interest income (loss) | 13 | 146 | 264
Current contract liabilities | 56 | 679 |
CDS [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current | 144 | 1,063 | 518
Accounts payable Current | 10 |  |
Revenues | 838 | 1,955 | 565
Purchases and services | 8 | 1 |
Net interest income (loss) | 8 |  |
YPF Gas [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 51 | 90 | 637
Trade receivables Current | 322 | 317 | 414
Accounts payable Current | 180 | 73 | 62
Revenues | 2,401 | 2,217 | 1,608
Purchases and services | 345 | 252 | 104
Net interest income (loss) | 3 | 162 | 217
Oldelval [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current | 1 | 77 | 34
Accounts payable Current | 450 | 401 | 272
Revenues | 57 | 238 | 103
Purchases and services | 2,893 | 2,192 | 1,167
Net interest income (loss) | 2 |  |
Termap [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Accounts payable Current | 182 | 182 | 102
Revenues |  |  | 6
Purchases and services | 1,309 | 1,302 | 666
OTA [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 12 | 9 | 5
Accounts payable Current | 9 | 14 | 14
Revenues | 2 | 1 | 1
Purchases and services | 76 | 80 | 47
OTC [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 8 | 4 | 7
GPA [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current |  |  | 4
Accounts payable Current | 25 | 99 | 80
Purchases and services | 1,176 | 845 | 363
Oiltanking [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current |  |  | 21
Trade receivables Current | 1 |  |
Accounts payable Current | 304 | 198 | 147
Revenues | 5 | 3 | 4
Purchases and services | 1,542 | 1,350 | 777
Gas Austral S.A. [member] | Associates [member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current |  |  | 2
Trade receivables Current | 23 | 12 | 16
Accounts payable Current | 1 | 1 |
Revenues | 223 | 206 | 199
Purchases and services |  | 1 |
Profertil [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 12 | 12 | 2
Trade receivables Current | 641 | 587 | 461
Accounts payable Current | 484 | 114 | 428
Revenues | 5,111 | 4,418 | 2,751
Purchases and services | 4,883 | 3,044 | 1,964
MEGA [Member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current | 2,650 | 2,995 | 2,441
Accounts payable Current | 261 | 350 | 6
Revenues | 12,408 | 10,672 | 8,150
Purchases and services | 2,281 | 1,854 | 438
Refinor [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current | 577 | 956 | 770
Accounts payable Current | 75 | 123 | 5
Revenues | 2,750 | 3,310 | 2,594
Purchases and services | 706 | 481 | 323
Net interest income (loss) |  | (16) |
Bizoy SA [Member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current |  |  | 11
Trade receivables Current |  | 17 |
Y-GEN I [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current |  |  | 2
Revenues |  | 5 | 4
YPF EE [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 389 | 296 | 218
Trade receivables Current | 794 | 2,278 | 1,552
Accounts payable Current | 2,504 | 2,183 | 1,301
Revenues | 3,647 | 5,016 | 2,064
Purchases and services | 5,184 | 3,862 | 1,548
Net interest income (loss) |  |  | 47
Current contract liabilities | 56 | 679 |
Petrofaro S.A. [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Trade receivables Current |  | 6 | 267
Accounts payable Current |  |  | 151
Revenues |  | 9 | 223
Purchases and services |  | 23 | 150
OLCLP [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Other receivables Current | 79 | 56 | $ 1,884
Trade receivables Current | 7 | 59 |
Accounts payable Current | 168 | 70 |
Revenues | 115 | 66 |
Purchases and services | 571 | $ 316 |
Sustentator S.A. [member] | Joint ventures [Member] |  |  |
Disclosure of balance and transactions with related parties [line items] |  |  |
Accounts payable Current | 2 |  |
Purchases and services | $ 4 |  |

X
- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2020-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&anchor=para_105&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CurrentContractLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_68&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_e&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_85&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_InterestRevenueExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherCurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_a&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_a&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_32&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_33_a&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_34&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_a&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
Name: | ifrs-full_Revenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph k -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_k&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TradeAndOtherCurrentPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Disclosure Of balance and Transactions with Related Parties + References No definition available. + Details
Name: | ypf_DisclosureOfBalanceAndTransactionsWithRelatedPartiesLineItems
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

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

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

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_CDSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_YPFGasMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_OldelvalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_TermapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_OTAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_OTCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_GpaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_OiltankingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ypf_GasAustralSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_ProfertilMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_MegaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_RefinorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_BizoySaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_YGENIMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_YPFEEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_PetrofaroSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_OlclpMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointVenturesAxis=ypf_SustentatorSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |