XML 54 R32.htm IDEA: XBRL DOCUMENT
v3.21.1

Expenses by Nature | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Expenses by Nature |
25. | EXPENSES BY NATURE
The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “Production costs”, “Administrative expenses”, “Selling expenses” and “Exploration expenses” lines. The following additional information is disclosed as required, on the nature of the expenses and their relation to the function within the Group for the fiscal years ended December 31, 2020, 2019 and 2018:
|  | 2020 |
|  | Production costs (3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 43,315 |  |  |  | 13,056 |  |  |  | 7,230 |  |  |  | 826 |  |  |  | 64,427 | (5)
Fees and compensation for services |  |  | 2,469 |  |  |  | 8,667 | (2) |  |  | 1,694 |  |  |  | 12 |  |  |  | 12,842 |
Other personnel expenses |  |  | 8,789 |  |  |  | 768 |  |  |  | 326 |  |  |  | 36 |  |  |  | 9,919 |
Taxes, charges and contributions |  |  | 7,287 |  |  |  | 430 |  |  |  | 14,664 | (1) |  |  | 71 |  |  |  | 22,452 |
Royalties, easements and canons |  |  | 42,709 |  |  |  | — |  |  |  | 74 |  |  |  | 80 |  |  |  | 42,863 |
Insurance |  |  | 5,314 |  |  |  | 403 |  |  |  | 137 |  |  |  | — |  |  |  | 5,854 |
Rental of real estate and equipment |  |  | 7,332 |  |  |  | 48 |  |  |  | 1,892 |  |  |  | — |  |  |  | 9,272 | (4)
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 526 |  |  |  | 526 |
Depreciation of property, plant and equipment |  |  | 161,453 |  |  |  | 4,170 |  |  |  | 5,829 |  |  |  | — |  |  |  | 171,452 |
Amortization of intangible assets |  |  | 2,821 |  |  |  | 567 |  |  |  | 40 |  |  |  | — |  |  |  | 3,428 |
Depreciation of right-of-use assets |  |  | 16,868 |  |  |  | 16 |  |  |  | 989 |  |  |  | — |  |  |  | 17,873 |
Industrial inputs, consumable materials and supplies |  |  | 22,838 |  |  |  | 258 |  |  |  | 406 |  |  |  | 27 |  |  |  | 23,529 |
Operation services and other service contracts |  |  | 34,492 |  |  |  | 588 |  |  |  | 3,298 |  |  |  | 544 |  |  |  | 38,922 | (4)
Preservation, repair and maintenance |  |  | 50,850 |  |  |  | 1,365 |  |  |  | 1,501 |  |  |  | 52 |  |  |  | 53,768 | (4)
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,586 |  |  |  | 3,586 |
Transportation, products and charges |  |  | 20,966 |  |  |  | 2 |  |  |  | 16,997 |  |  |  | — |  |  |  | 37,965 | (4)
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | 12,317 |  |  |  | — |  |  |  | 12,317 |
Publicity and advertising expenses |  |  | — |  |  |  | 2,481 |  |  |  | 782 |  |  |  | — |  |  |  | 3,263 |
Fuel, gas, energy and miscellaneous |  |  | 14,761 |  |  |  | 1,671 |  |  |  | 3,659 |  |  |  | 86 |  |  |  | 20,177 | (4)
|  |  | 442,264 |  |  |  | 34,490 |  |  |  | 71,835 |  |  |  | 5,846 |  |  |  | 554,435 |
(1) | Includes 9,393 corresponding to export withholdings.
(2) | Includes 193 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 20, 2020, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2019 of 83 and to approve as fees on account of such fees and remunerations for the fiscal year 2020, the sum of 123.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,602.
(4) | Includes 4,164 and 5,332 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
(5) | Includes 1,539 corresponding to the Work and Production Assistance Program received in benefit of AESA and OPESSA. See Note 35.
|  | 2019 |
|  | Production costs (3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 33,991 |  |  |  | 8,075 |  |  |  | 4,226 |  |  |  | 666 |  |  |  | 46,958 |
Fees and compensation for services |  |  | 2,491 |  |  |  | 6,389 | (2) |  |  | 1,265 |  |  |  | 172 |  |  |  | 10,317 |
Other personnel expenses |  |  | 8,941 |  |  |  | 962 |  |  |  | 513 |  |  |  | 66 |  |  |  | 10,482 |
Taxes, charges and contributions |  |  | 7,370 |  |  |  | 312 |  |  |  | 10,627 | (1) |  |  | 48 |  |  |  | 18,357 |
Royalties, easements and canons |  |  | 42,135 |  |  |  | — |  |  |  | 122 |  |  |  | 283 |  |  |  | 42,540 |
Insurance |  |  | 2,692 |  |  |  | 181 |  |  |  | 118 |  |  |  | — |  |  |  | 2,991 |
Rental of real estate and equipment |  |  | 11,079 |  |  |  | 38 |  |  |  | 861 |  |  |  | — |  |  |  | 11,978 | (4)
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,212 |  |  |  | 1,212 |
Depreciation of property, plant and equipment |  |  | 139,345 |  |  |  | 2,839 |  |  |  | 3,710 |  |  |  | — |  |  |  | 145,894 |
Amortization of intangible assets |  |  | 2,020 |  |  |  | 323 |  |  |  | 31 |  |  |  | — |  |  |  | 2,374 |
Depreciation of right-of-use assets |  |  | 9,835 |  |  |  | — |  |  |  | 674 |  |  |  | — |  |  |  | 10,509 |
Industrial inputs, consumable materials and supplies |  |  | 22,095 |  |  |  | 183 |  |  |  | 201 |  |  |  | 51 |  |  |  | 22,530 |
Operation services and other service contracts |  |  | 18,512 |  |  |  | 744 |  |  |  | 2,249 |  |  |  | 287 |  |  |  | 21,792 | (4)
Preservation, repair and maintenance |  |  | 48,762 |  |  |  | 1,021 |  |  |  | 1,081 |  |  |  | 125 |  |  |  | 50,989 | (4)
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,832 |  |  |  | 3,832 |
Transportation, products and charges |  |  | 23,137 |  |  |  | 15 |  |  |  | 16,222 |  |  |  | — |  |  |  | 39,374 | (4)
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | 3,184 |  |  |  | — |  |  |  | 3,184 |
Publicity and advertising expenses |  |  | — |  |  |  | 2,551 |  |  |  | 1,065 |  |  |  | — |  |  |  | 3,616 |
Fuel, gas, energy and miscellaneous |  |  | 5,876 |  |  |  | 1,068 |  |  |  | 3,749 |  |  |  | 99 |  |  |  | 10,792 | (4)
|  |  | 378,281 |  |  |  | 24,701 |  |  |  | 49,898 |  |  |  | 6,841 |  |  |  | 459,721 |
(1) | Includes 6,541 corresponding to export withholdings.
(2) | Includes 80 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 26, 2019, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2018 of 65 and to approve as fees on account of such fees and remunerations for the fiscal year 2019, the sum of 87.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,261.
(4) | Includes 7,223 and 3,326 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
|  | 2018 |
|  | Production costs (3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 18,908 |  |  |  | 4,867 |  |  |  | 2,592 |  |  |  | 480 |  |  |  | 26,847 |
Fees and compensation for services |  |  | 1,772 |  |  |  | 3,534 | (2) |  |  | 883 |  |  |  | 21 |  |  |  | 6,210 |
Other personnel expenses |  |  | 5,313 |  |  |  | 571 |  |  |  | 278 |  |  |  | 50 |  |  |  | 6,212 |
Taxes, charges and contributions |  |  | 3,634 |  |  |  | 275 |  |  |  | 5,626 | (1) |  |  | 28 |  |  |  | 9,563 |
Royalties, easements and canons |  |  | 31,677 |  |  |  | — |  |  |  | 64 |  |  |  | 72 |  |  |  | 31,813 |
Insurance |  |  | 1,335 |  |  |  | 130 |  |  |  | 118 |  |  |  | — |  |  |  | 1,583 |
Rental of real estate and equipment |  |  | 8,983 |  |  |  | 24 |  |  |  | 766 |  |  |  | 28 |  |  |  | 9,801 |
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 848 |  |  |  | 848 |
Depreciation of property, plant and equipment |  |  | 83,700 |  |  |  | 1,758 |  |  |  | 2,111 |  |  |  | — |  |  |  | 87,569 |
Amortization of intangible assets |  |  | 1,497 |  |  |  | 222 |  |  |  | 30 |  |  |  | — |  |  |  | 1,749 |
Industrial inputs, consumable materials and supplies |  |  | 11,126 |  |  |  | 59 |  |  |  | 172 |  |  |  | 22 |  |  |  | 11,379 |
Operation services and other service contracts |  |  | 14,973 |  |  |  | 372 |  |  |  | 1,302 |  |  |  | 29 |  |  |  | 16,676 |
Preservation, repair and maintenance |  |  | 31,141 |  |  |  | 620 |  |  |  | 886 |  |  |  | 48 |  |  |  | 32,695 |
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,331 |  |  |  | 3,331 |
Transportation, products and charges |  |  | 12,714 |  |  |  | 4 |  |  |  | 9,615 |  |  |  | — |  |  |  | 22,333 |
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | 353 |  |  |  | — |  |  |  | 353 |
Publicity and advertising expenses |  |  | — |  |  |  | 951 |  |  |  | 978 |  |  |  | — |  |  |  | 1,929 |
Fuel, gas, energy and miscellaneous |  |  | 7,567 |  |  |  | 535 |  |  |  | 2,153 |  |  |  | 509 |  |  |  | 10,764 |
|  |  | 234,340 |  |  |  | 13,922 |  |  |  | 27,927 |  |  |  | 5,466 |  |  |  | 281,655 |
(1) | Includes 2,297 corresponding to export withholdings.
(2) | Includes 65 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 27, 2018, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2017 of 48.8 and to approve as fees on account of such fees and remunerations for the fiscal year 2018, the sum of 62.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 700.

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
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