XML 181 R158.htm IDEA: XBRL DOCUMENT v3.22.1
Expenses by Nature - Detailed Information about Expenses by Nature (Detail) - ARS ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Disclosure of expenses [line items]      
Salaries and social security taxes $ 75,912 [1] $ 64,427 [2] $ 46,958
Fees and compensation for services 20,922 12,842 10,317
Other personnel expenses 15,505 9,919 10,482
Taxes, charges and contributions 41,711 22,452 18,357
Royalties, easements and fees 79,619 42,863 42,540
Insurance 7,793 5,854 2,991
Rental of real estate and equipment 13,574 [3] 9,272 [4] 11,978 [5]
Survey expenses 333 526 1,212
Depreciation of property, plant and equipment 267,686 171,452 145,894
Amortization of intangible assets 4,833 3,428 2,374
Depreciation of right-of-use assets 19,200 17,873 10,509
Industrial inputs, consumable materials and supplies 37,639 23,529 22,530
Operation services and other service contracts 42,586 [3] 38,922 [4] 21,792 [5]
Preservation, repair and maintenance 93,583 [3] 53,768 [4] 50,989 [5]
Unproductive exploratory drillings 931 3,586 3,832
Transportation, products and charges 64,510 [3] 37,965 [4] 39,374 [5]
Provision for doubtful trade receivables 2,988 12,317 3,184
Publicity and advertising expenses 6,144 3,263 3,616
Fuel, gas, energy and miscellaneous 18,756 [3] 20,177 [4] 10,792 [5]
Total 814,225 554,435 459,721
Production costs [Member]      
Disclosure of expenses [line items]      
Salaries and social security taxes 53,176 [6] 43,315 [7] 33,991 [8]
Fees and compensation for services 4,476 [6] 2,469 [7] 2,491 [8]
Other personnel expenses 13,650 [6] 8,789 [7] 8,941 [8]
Taxes, charges and contributions 11,802 [6] 7,287 [7] 7,370 [8]
Royalties, easements and fees 79,381 [6] 42,709 [7] 42,135 [8]
Insurance 7,075 [6] 5,314 [7] 2,692 [8]
Rental of real estate and equipment 12,372 [6] 7,332 [7] 11,079 [8]
Depreciation of property, plant and equipment 253,837 [6] 161,453 [7] 139,345 [8]
Amortization of intangible assets 3,640 [6] 2,821 [7] 2,020 [8]
Depreciation of right-of-use assets 18,075 [6] 16,868 [7] 9,835 [8]
Industrial inputs, consumable materials and supplies 36,376 [6] 22,838 [7] 22,095 [8]
Operation services and other service contracts 36,662 [6] 34,492 [7] 18,512 [8]
Preservation, repair and maintenance 89,200 [6] 50,850 [7] 48,762 [8]
Transportation, products and charges 34,673 [6] 20,966 [7] 23,137 [8]
Fuel, gas, energy and miscellaneous 9,361 [6] 14,761 [7] 5,876 [8]
Total 663,756 [6] 442,264 [7] 378,281 [8]
Administrative expenses [Member]      
Disclosure of expenses [line items]      
Salaries and social security taxes 14,260 [9] 13,056 [10] 8,075 [11]
Fees and compensation for services 13,517 [9] 8,667 [10] 6,389 [11]
Other personnel expenses 1,113 [9] 768 [10] 962 [11]
Taxes, charges and contributions 685 [9] 430 [10] 312 [11]
Insurance 495 [9] 403 [10] 181 [11]
Rental of real estate and equipment 34 [9] 48 [10] 38 [11]
Depreciation of property, plant and equipment 5,695 [9] 4,170 [10] 2,839 [11]
Amortization of intangible assets 1,143 [9] 567 [10] 323 [11]
Depreciation of right-of-use assets 15 [9] 16 [10]  
Industrial inputs, consumable materials and supplies 440 [9] 258 [10] 183 [11]
Operation services and other service contracts 761 [9] 588 [10] 744 [11]
Preservation, repair and maintenance 1,985 [9] 1,365 [10] 1,021 [11]
Transportation, products and charges 5 [9] 2 [10] 15 [11]
Publicity and advertising expenses 4,302 [9] 2,481 [10] 2,551 [11]
Fuel, gas, energy and miscellaneous 1,446 [9] 1,671 [10] 1,068 [11]
Total 45,896 [9] 34,490 [10] 24,701 [11]
Selling expenses [Member]      
Disclosure of expenses [line items]      
Salaries and social security taxes 8,088 7,230 4,226
Fees and compensation for services 2,915 1,694 1,265
Other personnel expenses 607 326 513
Taxes, charges and contributions 29,129 [12] 14,664 [13] 10,627 [14]
Royalties, easements and fees 60 74 122
Insurance 223 137 118
Rental of real estate and equipment 1,168 1,892 861
Depreciation of property, plant and equipment 8,154 5,829 3,710
Amortization of intangible assets 50 40 31
Depreciation of right-of-use assets 1,110 989 674
Industrial inputs, consumable materials and supplies 782 406 201
Operation services and other service contracts 4,990 3,298 2,249
Preservation, repair and maintenance 2,311 1,501 1,081
Transportation, products and charges 29,832 16,997 16,222
Provision for doubtful trade receivables 2,988 12,317 3,184
Publicity and advertising expenses 1,842 782 1,065
Fuel, gas, energy and miscellaneous 7,720 3,659 3,749
Total 101,969 71,835 49,898
Exploration expenses [Member]      
Disclosure of expenses [line items]      
Salaries and social security taxes 388 826 666
Fees and compensation for services 14 12 172
Other personnel expenses 135 36 66
Taxes, charges and contributions 95 71 48
Royalties, easements and fees 178 80 283
Survey expenses 333 526 1,212
Industrial inputs, consumable materials and supplies 41 27 51
Operation services and other service contracts 173 544 287
Preservation, repair and maintenance 87 52 125
Unproductive exploratory drillings 931 3,586 3,832
Fuel, gas, energy and miscellaneous 229 86 99
Total $ 2,604 $ 5,846 $ 6,841
[1] Includes 1,726 corresponding to Productive Recovery Program II (“REPRO II”) in benefit of OPESSA. See Note 36.
[2] Includes 1,539 corresponding to the Work and Production Assistance Program received in benefit of AESA and OPESSA. See Note 36.
[3] Includes 3,783 and 5,509 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
[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 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.
[6] The expense recognized in the condensed interim consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,938.
[7] The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,602.
[8] The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,261.
[9] Includes 482 corresponding to fees and remunerations of Directors and Statutory Auditors of YPF’s Board of Directors. On April 30, 2021, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2020 of 194 and to approve as fees on account of such fees and remunerations for the fiscal year 2021, the sum of 463.
[10] 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.
[11] 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.
[12] Includes 19,707 corresponding to export withholdings.
[13] Includes 9,393 corresponding to export withholdings.
[14] Includes 6,541 corresponding to export withholdings.