XML 48 R31.htm IDEA: XBRL DOCUMENT
v3.23.1

Revenues | 12 Months Ended
--- | ---
Dec. 31, 2022
Text block [abstract] |
Revenues |
24. | REVENUES
|  | 2022 |  | 2021 |  | 2020
Sales of goods and services |  |  | 18,437 |  |  |  | 13,384 |  |  |  | 9,556 |
National Government incentives (1) |  |  | 320 |  |  |  | 298 |  |  |  | 134 |
|  |  | 18,757 |  |  |  | 13,682 |  |  |  | 9,690 |
(1) | See Note 36.
The Group’s transactions and the main revenues are described in Note 5. The Group’s revenues are derived from contracts with customers and the Group’s income is derived from National Government incentives.
• |  | Breakdown of revenues
Type of good or service
|  | 2022
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Diesel |  |  | - |  |  |  | 6,837 |  |  |  | - |  |  |  | - |  |  |  | 6,837 |
Gasolines |  |  | - |  |  |  | 3,460 |  |  |  | - |  |  |  | - |  |  |  | 3,460 |
Natural Gas (1) |  |  | - |  |  |  | 16 |  |  |  | 1,881 |  |  |  | - |  |  |  | 1,897 |
Crude Oil |  |  | - |  |  |  | 76 |  |  |  | - |  |  |  | - |  |  |  | 76 |
Jet fuel |  |  | - |  |  |  | 1,031 |  |  |  | - |  |  |  | - |  |  |  | 1,031 |
Lubricants and by-products |  |  | - |  |  |  | 608 |  |  |  | - |  |  |  | - |  |  |  | 608 |
Liquefied Petroleum Gas |  |  | - |  |  |  | 472 |  |  |  | - |  |  |  | - |  |  |  | 472 |
Fuel oil |  |  | - |  |  |  | 198 |  |  |  | - |  |  |  | - |  |  |  | 198 |
Petrochemicals |  |  | - |  |  |  | 495 |  |  |  | - |  |  |  | - |  |  |  | 495 |
Fertilizers and crop protection products |  |  | - |  |  |  | 835 |  |  |  | - |  |  |  | - |  |  |  | 835 |
Flours, oils and grains |  |  | - |  |  |  | 773 |  |  |  | - |  |  |  | - |  |  |  | 773 |
Asphalts |  |  | - |  |  |  | 172 |  |  |  | - |  |  |  | - |  |  |  | 172 |
Goods for resale at gas stations |  |  | - |  |  |  | 102 |  |  |  | - |  |  |  | - |  |  |  | 102 |
Income from services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 120 |  |  |  | 120 |
Income from construction contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 135 |  |  |  | 135 |
Virgin naphtha |  |  | - |  |  |  | 203 |  |  |  | - |  |  |  | - |  |  |  | 203 |
Petroleum coke |  |  | - |  |  |  | 405 |  |  |  | - |  |  |  | - |  |  |  | 405 |
LNG Regasification |  |  | - |  |  |  | - |  |  |  | 43 |  |  |  | - |  |  |  | 43 |
Other goods and services |  |  | 51 |  |  |  | 215 |  |  |  | 180 |  |  |  | 129 |  |  |  | 575 |
|  |  | 51 |  |  |  | 15,898 |  |  |  | 2,104 |  |  |  | 384 |  |  |  | 18,437 |
|  | 2021
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Diesel |  |  | - |  |  |  | 4,498 |  |  |  | - |  |  |  | - |  |  |  | 4,498 |
Gasolines |  |  | - |  |  |  | 2,742 |  |  |  | - |  |  |  | - |  |  |  | 2,742 |
Natural Gas (1) |  |  | - |  |  |  | 15 |  |  |  | 1,711 |  |  |  | - |  |  |  | 1,726 |
Crude Oil |  |  | - |  |  |  | 63 |  |  |  | - |  |  |  | - |  |  |  | 63 |
Jet fuel |  |  | - |  |  |  | 337 |  |  |  | - |  |  |  | - |  |  |  | 337 |
Lubricants and by-products |  |  | - |  |  |  | 531 |  |  |  | - |  |  |  | - |  |  |  | 531 |
Liquefied Petroleum Gas |  |  | - |  |  |  | 458 |  |  |  | - |  |  |  | - |  |  |  | 458 |
Fuel oil |  |  | - |  |  |  | 209 |  |  |  | - |  |  |  | - |  |  |  | 209 |
Petrochemicals |  |  | - |  |  |  | 476 |  |  |  | - |  |  |  | - |  |  |  | 476 |
Fertilizers and crop protection products |  |  | - |  |  |  | 520 |  |  |  | - |  |  |  | - |  |  |  | 520 |
Flours, oils and grains |  |  | - |  |  |  | 629 |  |  |  | - |  |  |  | - |  |  |  | 629 |
Asphalts |  |  | - |  |  |  | 116 |  |  |  | - |  |  |  | - |  |  |  | 116 |
Goods for resale at gas stations |  |  | - |  |  |  | 70 |  |  |  | - |  |  |  | - |  |  |  | 70 |
Income from services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 79 |  |  |  | 79 |
Income from construction contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 123 |  |  |  | 123 |
Virgin naphtha |  |  | - |  |  |  | 172 |  |  |  | - |  |  |  | - |  |  |  | 172 |
Petroleum coke |  |  | - |  |  |  | 191 |  |  |  | - |  |  |  | - |  |  |  | 191 |
LNG Regasification |  |  | - |  |  |  | - |  |  |  | 43 |  |  |  | - |  |  |  | 43 |
Other goods and services |  |  | 49 |  |  |  | 118 |  |  |  | 98 |  |  |  | 136 |  |  |  | 401 |
|  |  | 49 |  |  |  | 11,145 |  |  |  | 1,852 |  |  |  | 338 |  |  |  | 13,384 |
|  | 2020
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Diesel |  |  | - |  |  |  | 3,392 |  |  |  | - |  |  |  | - |  |  |  | 3,392 |
Gasolines |  |  | - |  |  |  | 1,810 |  |  |  | - |  |  |  | - |  |  |  | 1,810 |
Natural Gas (1) |  |  | - |  |  |  | 9 |  |  |  | 1,407 |  |  |  | - |  |  |  | 1,416 |
Crude Oil |  |  | - |  |  |  | 198 |  |  |  | - |  |  |  | - |  |  |  | 198 |
Jet fuel |  |  | - |  |  |  | 236 |  |  |  | - |  |  |  | - |  |  |  | 236 |
Lubricants and by-products |  |  | - |  |  |  | 307 |  |  |  | - |  |  |  | - |  |  |  | 307 |
Liquefied Petroleum Gas |  |  | - |  |  |  | 188 |  |  |  | - |  |  |  | - |  |  |  | 188 |
Fuel oil |  |  | - |  |  |  | 187 |  |  |  | - |  |  |  | - |  |  |  | 187 |
Petrochemicals |  |  | - |  |  |  | 288 |  |  |  | - |  |  |  | - |  |  |  | 288 |
Fertilizers and crop protection products |  |  | - |  |  |  | 322 |  |  |  | - |  |  |  | - |  |  |  | 322 |
Flours, oils and grains |  |  | - |  |  |  | 439 |  |  |  | - |  |  |  | - |  |  |  | 439 |
Asphalts |  |  | - |  |  |  | 46 |  |  |  | - |  |  |  | - |  |  |  | 46 |
Goods for resale at gas stations |  |  | - |  |  |  | 46 |  |  |  | - |  |  |  | - |  |  |  | 46 |
Income from services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45 |  |  |  | 45 |
Income from construction contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 100 |  |  |  | 100 |
Virgin naphtha |  |  | - |  |  |  | 93 |  |  |  | - |  |  |  | - |  |  |  | 93 |
Petroleum coke |  |  | - |  |  |  | 78 |  |  |  | - |  |  |  | - |  |  |  | 78 |
LNG Regasification |  |  | - |  |  |  | - |  |  |  | 75 |  |  |  | - |  |  |  | 75 |
Other goods and services |  |  | 33 |  |  |  | 107 |  |  |  | 108 |  |  |  | 42 |  |  |  | 290 |
|  |  | 33 |  |  |  | 7,746 |  |  |  | 1,590 |  |  |  | 187 |  |  |  | 9,556 |
(1) | Includes 1,473, 1,313 and 1,001 corresponding to sales of natural gas produced by the Company for the years ended December 31, 2022, 2021 and 2020, respectively.
Sales Channels
|  | 2022
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Gas Stations |  |  | - |  |  |  | 6,673 |  |  |  | - |  |  |  | - |  |  |  | 6,673 |
Power Plants |  |  | - |  |  |  | 13 |  |  |  | 433 |  |  |  | - |  |  |  | 446 |
Distribution Companies |  |  | - |  |  |  | - |  |  |  | 266 |  |  |  | - |  |  |  | 266 |
Retail distribution of natural gas |  |  | - |  |  |  | - |  |  |  | 378 |  |  |  | - |  |  |  | 378 |
Industries, transport and aviation |  |  | - |  |  |  | 3,890 |  |  |  | 804 |  |  |  | - |  |  |  | 4,694 |
Agriculture |  |  | - |  |  |  | 2,697 |  |  |  | - |  |  |  | - |  |  |  | 2,697 |
Petrochemical industry |  |  | - |  |  |  | 722 |  |  |  | - |  |  |  | - |  |  |  | 722 |
Trading |  |  | - |  |  |  | 901 |  |  |  | - |  |  |  | - |  |  |  | 901 |
Oil Companies |  |  | - |  |  |  | 688 |  |  |  | - |  |  |  | - |  |  |  | 688 |
Commercialization of LPG |  |  | - |  |  |  | 177 |  |  |  | - |  |  |  | - |  |  |  | 177 |
Other sales channels |  |  | 51 |  |  |  | 137 |  |  |  | 223 |  |  |  | 384 |  |  |  | 795 |
|  |  | 51 |  |  |  | 15,898 |  |  |  | 2,104 |  |  |  | 384 |  |  |  | 18,437 |
|  | 2021
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Gas Stations |  |  | - |  |  |  | 4,898 |  |  |  | - |  |  |  | - |  |  |  | 4,898 |
Power Plants |  |  | - |  |  |  | 131 |  |  |  | 485 |  |  |  | - |  |  |  | 616 |
Distribution Companies |  |  | - |  |  |  | - |  |  |  | 255 |  |  |  | - |  |  |  | 255 |
Retail distribution of natural gas |  |  | - |  |  |  | - |  |  |  | 382 |  |  |  | - |  |  |  | 382 |
Industries, transport and aviation |  |  | - |  |  |  | 2,104 |  |  |  | 589 |  |  |  | - |  |  |  | 2,693 |
Agriculture |  |  | - |  |  |  | 1,917 |  |  |  | - |  |  |  | - |  |  |  | 1,917 |
Petrochemical industry |  |  | - |  |  |  | 671 |  |  |  | - |  |  |  | - |  |  |  | 671 |
Trading |  |  | - |  |  |  | 576 |  |  |  | - |  |  |  | - |  |  |  | 576 |
Oil Companies |  |  | - |  |  |  | 570 |  |  |  | - |  |  |  | - |  |  |  | 570 |
Commercialization of LPG |  |  | - |  |  |  | 149 |  |  |  | - |  |  |  | - |  |  |  | 149 |
Other sales channels |  |  | 49 |  |  |  | 129 |  |  |  | 141 |  |  |  | 338 |  |  |  | 657 |
|  |  | 49 |  |  |  | 11,145 |  |  |  | 1,852 |  |  |  | 338 |  |  |  | 13,384 |
|  | 2020
|  | Upstream |  | Downstream |  | Gas and Power |  | Central Administration and others |  | Total
Gas Stations |  |  | - |  |  |  | 3,439 |  |  |  | - |  |  |  | - |  |  |  | 3,439 |
Power Plants |  |  | - |  |  |  | 197 |  |  |  | 191 |  |  |  | - |  |  |  | 388 |
Distribution Companies |  |  | - |  |  |  | - |  |  |  | 410 |  |  |  | - |  |  |  | 410 |
Retail distribution of natural gas |  |  | - |  |  |  | - |  |  |  | 391 |  |  |  | - |  |  |  | 391 |
Industries, transport and aviation |  |  | - |  |  |  | 1,256 |  |  |  | 415 |  |  |  | - |  |  |  | 1,671 |
Agriculture |  |  | - |  |  |  | 1,303 |  |  |  | - |  |  |  | - |  |  |  | 1,303 |
Petrochemical industry |  |  | - |  |  |  | 330 |  |  |  | - |  |  |  | - |  |  |  | 330 |
Trading |  |  | - |  |  |  | 575 |  |  |  | - |  |  |  | - |  |  |  | 575 |
Oil Companies |  |  | - |  |  |  | 367 |  |  |  | - |  |  |  | - |  |  |  | 367 |
Commercialization of LPG |  |  | - |  |  |  | 94 |  |  |  | - |  |  |  | - |  |  |  | 94 |
Other sales channels |  |  | 33 |  |  |  | 185 |  |  |  | 183 |  |  |  | 187 |  |  |  | 588 |
|  |  | 33 |  |  |  | 7,746 |  |  |  | 1,590 |  |  |  | 187 |  |  |  | 9,556 |
Target Market Sales contracts in the domestic market resulted in 16,100, 11,776 and 8,332 for the years ended December 31, 2022, 2021 and 2020, respectively. Sales contracts in the international market resulted in 2,337, 1,608 and 1,224 for the years ended December 31, 2022, 2021 and 2020, respectively.
• |  | Contract balances
The following table reflects information regarding credits, contract assets and contract liabilities:
|  | 2022 |  | 2021 |  | 2020
|  | Non-current |  | Current |  | Non-current |  | Current |  | Non-current |  | Current
Credits for contracts included in the item of “Trade receivables” |  |  | 51 |  |  |  | 1,490 |  |  |  | 116 |  |  |  | 1,334 |  |  |  | 183 |  |  |  | 1,176 |
Contract assets |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | 10 |
Contract liabilities |  |  | - |  |  |  | 77 |  |  |  | - |  |  |  | 130 |  |  |  | - |  |  |  | 81 |
Contract assets are mainly related to the work carried out by the Group under the construction contracts. Contract liabilities are mainly related to advances received from customers under the contracts for the sale of fuels, fertilizers and crop protection products, among others. During the years ended on December 31, 2022, 2021 and 2020, the Group has recognized 117, 64 and 101, respectively, in revenues from contracts with customers in the statement of comprehensive income, which have been included in the balance for contract liabilities at the beginning of each year.

X
- Definition The entire disclosure for revenue. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfRevenueExplanatory
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