XML 71 R54.htm IDEA: XBRL DOCUMENT
v3.23.1

Right-of-use Assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Text block [abstract] |
Summary of Evolution of the Group's Right-of-use Assets | The evolution of the Group’s right-of-use assets as of December 31, 2022, 2021 and 2020 is as follows:
|  | Land and buildings |  | Exploitation facilities and equipment |  | Machinery and equipment |  |  |  | Gas stations |  | Transportation equipment |  | Total |  |
Cost |  |  | 17 |  |  |  | 389 |  |  |  | 552 |  |  |  |  |  | 91 |  |  |  | 220 |  |  |  | 1,269 |  |  |
Accumulated depreciation |  |  | 4 |  |  |  | 111 |  |  |  | 63 |  |  |  |  |  | 13 |  |  |  | 51 |  |  |  | 242 |  |  |
Balance as of December 31, 2019 |  |  | 13 |  |  |  | 278 |  |  |  | 489 |  |  |  |  |  | 78 |  |  |  | 169 |  |  |  | 1,027 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | - |  |  |  | 56 |  |  |  | 63 |  |  |  |  |  | 1 |  |  |  | 29 |  |  |  | 149 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (3) |  |  |  | - |  |  |  | (3) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 3 |  |  |  | - |  |  |  | 3 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (119) |  |  |  | (317) |  |  | (3) |  |  | - |  |  |  | (21) |  |  |  | (458) |  |  |
. Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 5 |  |  |  | 105 |  |  |  | 90 |  |  |  |  |  | 13 |  |  |  | 95 |  |  |  | 308 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (1) |  |  |  | - |  |  |  | (1) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 1 |  |  |  | - |  |  |  | 1 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (68) |  |  |  | (37) |  |  | (3) |  |  | - |  |  |  | (9) |  |  |  | (114) |  |  |
Cost |  |  | 16 |  |  |  | 326 |  |  |  | 298 |  |  |  |  |  | 92 |  |  |  | 228 |  |  |  | 960 |  |  |
Accumulated depreciation |  |  | 9 |  |  |  | 148 |  |  |  | 116 |  |  |  |  |  | 26 |  |  |  | 137 |  |  |  | 436 |  |  |
Balance as of December 31, 2020 |  |  | 7 |  |  |  | 178 |  |  |  | 182 |  |  |  |  |  | 66 |  |  |  | 91 |  |  |  | 524 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 17 |  |  |  | 39 |  |  |  | 28 |  |  |  |  |  | 12 |  |  |  | 188 |  |  |  | 284 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (3) |  |  |  | - |  |  |  | (3) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (13) |  |  |  | (45) |  |  |  |  |  | (6) |  |  |  | (111) |  |  |  | (175) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | 81 |  |  |  | 67 |  |  |  |  |  | 11 |  |  |  | 84 |  |  |  | 245 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (1) |  |  |  | - |  |  |  | (1) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 2 |  |  |  | - |  |  |  | 2 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (7) |  |  |  | (19) |  |  |  |  |  | (2) |  |  |  | (101) |  |  |  | (129) |  |  |
Cost |  |  | 33 |  |  |  | 352 |  |  |  | 281 |  |  |  |  |  | 101 |  |  |  | 305 |  |  |  | 1,072 |  |  |
Accumulated depreciation |  |  | 11 |  |  |  | 222 |  |  |  | 164 |  |  |  |  |  | 36 |  |  |  | 120 |  |  |  | 553 |  |  |
Balance as of December 31, 2021 |  |  | 22 |  |  |  | 130 |  |  |  | 117 |  |  |  |  |  | 65 |  |  |  | 185 |  |  |  | 519 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | 148 |  |  |  | 17 |  |  |  |  |  | 5 |  |  |  | 134 |  |  |  | 306 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (8) |  |  |  | - |  |  |  | (8) |  |  |
Adjustment for inflation (2) |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  |  |  | 11 |  |  |  | - |  |  |  | 12 |  |  |
Decreases, reclassifications and other movements |  |  | (3) |  |  |  | (5) |  |  |  | (15) |  |  |  |  |  | (9) |  |  |  | (69) |  |  |  | (101) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 9 |  |  |  | 81 |  |  |  | 57 |  |  |  |  |  | 12 |  |  |  | 112 |  |  |  | 271 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | (4) |  |  |  | - |  |  |  | (4) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  | 5 |  |  |  | - |  |  |  | 5 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (2) |  |  |  | (12) |  |  |  |  |  | (5) |  |  |  | (65) |  |  |  | (85) |  |  |
Cost |  |  | 33 |  |  |  | 495 |  |  |  | 283 |  |  |  |  |  | 100 |  |  |  | 370 |  |  |  | 1,281 |  |  |
Accumulated depreciation |  |  | 19 |  |  |  | 301 |  |  |  | 209 |  |  |  |  |  | 44 |  |  |  | 167 |  |  |  | 740 |  |  |
Balance as of December 31, 2022 |  |  | 14 |  |  |  | 194 |  |  |  | 74 |  |  |  |  |  | 56 |  |  |  | 203 |  |  |  | 541 |  |  |
(1) | Includes 214, 201 and 254 that were charged to “Depreciation of right-of-use assets” line in the comprehensive statement of income for the years ended December 31, 2022, 2021 and 2020, respectively, (see Note 26), and includes 57, 44 and 54 that were capitalized in “Property, plant and equipment” in the statement of financial position (see Note 8).
(2) | Corresponds to adjustment for inflation of opening balances of right-of-use assets of subsidiaries with the Peso as functional currency which was charged to other comprehensive income.
(3) | Includes (277) and (28) of cost and acumulated depreciation, respectively, for a decrease in liquefaction barge with Exmar. See Note 34.d).

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types: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