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Expenses by Nature (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Detailed Information about Expenses by Nature
The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “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, 2021, 2020 and 2019:
 
 
  
2021
 
 
  
Production
costs
(3)
 
  
Administrative
expenses
(2)
 
  
Selling
expenses
 
 
Exploration
expenses
 
  
Total
 
Salaries and social security taxes
      53,176        14,260        8,088       388        75,912
(5)
 
Fees and compensation for services
      4,476        13,517        2,915       14        20,922  
Other personnel expenses
      13,650        1,113        607       135        15,505  
Taxes, charges and contributions
      11,802        685        29,129
(1)
 		     95        41,711  
Royalties, easements and fees
      79,381        —        60       178        79,619  
Insurance
      7,075        495        223       —        7,793  
Rental of real estate and equipment
      12,372        34        1,168       —        13,574
(4)
Survey expenses
      —        —        —       333        333  
Depreciation of property, plant and equipment
      253,837        5,695        8,154       —        267,686  
Amortization of intangible assets
      3,640        1,143        50       —        4,833  
Depreciation of
right-of-use
assets
      18,075        15        1,110       —        19,200  
Industrial inputs, consumable materials and supplies
      36,376        440        782       41        37,639  
Operation services and other service contracts
      36,662        761        4,990       173        42,586
(4)
Preservation, repair and maintenance
      89,200        1,985        2,311       87        93,583
(4)
Unproductive exploratory drillings
      —        —        —       931        931  
Transportation, products and charges
      34,673        5        29,832       —        64,510
(4)
Provision for doubtful trade receivables
      —        —        2,988       —        2,988  
Publicity and advertising expenses
      —        4,302        1,842       —        6,144  
Fuel, gas, energy and miscellaneous
      9,361        1,446        7,720       229        18,756
(4)
    
 
 
     
 
 
     
 
 
    
 
 
     
 
 
  
       663,756        45,896        101,969       2,604        814,225  
    
 
 
     
 
 
     
 
 
    
 
 
     
 
 
  
 
(1)
Includes 19,707 corresponding to export withholdings.
(2)
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.
(3)
The expense recognized in the condensed interim consolidated statement of comprehensive income corresponding to research and development activities amounted to 1,938.
(4)
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.
(5)
Includes 1,726 corresponding to Productive Recovery Program II (“REPRO II”) in benefit of OPESSA. See Note 36.
 
 
  
2020
 
 
  
Production
costs
(3)
 
  
Administrative
expenses
(2)
 
  
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        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 fees
      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 36.
 
 
  
2019
 
 
  
Production
costs
(3)
 
  
Administrative
expenses
(2)
 
  
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        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 fees
      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.