XML 54 R33.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Expenses by Nature | 12 Months Ended
--- | ---
Dec. 31, 2023
Text block [abstract] |
Expenses by Nature | 26. 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, 2023, 2022 and 2021:
|  | 2023 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 790 |  |  |  | 276 |  |  |  | 136 |  |  |  | 13 |  |  | 1,215 |  |
Fees and compensation for services |  |  | 50 |  |  |  | 236 |  |  |  | 37 |  |  |  | - |  |  | 323 |  |
Other personnel expenses |  |  | 232 |  |  |  | 26 |  |  |  | 13 |  |  |  | 1 |  |  | 272 |  |
Taxes, charges and contributions |  |  | 130 |  |  |  | 24 |  |  |  | 765 | (1) |  |  | - |  |  | 919 |  |
Royalties, easements and fees |  |  | 1,009 |  |  |  | - |  |  |  | 2 |  |  |  | 2 |  |  | 1,013 |  |
Insurance |  |  | 81 |  |  |  | 3 |  |  |  | 3 |  |  |  | - |  |  | 87 |  |
Rental of real estate and equipment |  |  | 179 |  |  |  | 1 |  |  |  | 16 |  |  |  | - |  |  | 196 |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  | 16 |  |
Depreciation of property, plant and equipment |  |  | 2,886 |  |  |  | 43 |  |  |  | 87 |  |  |  | - |  |  | 3,016 |  |
Amortization of intangible assets |  |  | 30 |  |  |  | 7 |  |  |  | - |  |  |  | - |  |  | 37 |  |
Depreciation of right-of-use assets |  |  | 209 |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  | 220 |  |
Industrial inputs, consumable materials and supplies |  |  | 521 |  |  |  | 5 |  |  |  | 12 |  |  |  | - |  |  | 538 |  |
Operation services and other service contracts |  |  | 535 |  |  |  | 10 |  |  |  | 59 |  |  |  | 6 |  |  | 610 |  | (3)
Preservation, repair and maintenance |  |  | 1,395 |  |  |  | 29 |  |  |  | 43 |  |  |  | - |  |  | 1,467 |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 21 |  |  | 21 |  |
Transportation, products and charges |  |  | 521 |  |  |  | - |  |  |  | 491 |  |  |  | - |  |  | 1,012 |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | - |  |  | 18 |  |
Publicity and advertising expenses |  |  | - |  |  |  | 36 |  |  |  | 56 |  |  |  | - |  |  | 92 |  |
Fuel, gas, energy and miscellaneous |  |  | 135 |  |  |  | 9 |  |  |  | 55 |  |  |  | 2 |  |  | 201 |  | (3)
|  |  | 8,703 |  |  |  | 705 |  |  |  | 1,804 |  |  |  | 61 |  |  | 11,273 |  |
(1) | Includes 89 corresponding to export withholdings and 541 corresponding to turnover tax.
(2) | Includes 23 corresponding to research and development activities.
(3) | Includes 75 and 104 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
|  | 2022 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 781 |  |  |  | 222 |  |  |  | 116 |  |  |  | 11 |  |  | 1,130 |  |
Fees and compensation for services |  |  | 46 |  |  |  | 194 |  |  |  | 32 |  |  |  | 1 |  |  | 273 |  |
Other personnel expenses |  |  | 202 |  |  |  | 19 |  |  |  | 11 |  |  |  | 1 |  |  | 233 |  |
Taxes, charges and contributions |  |  | 121 |  |  |  | 13 |  |  |  | 954 | (1) |  |  | - |  |  | 1,088 |  |
Royalties, easements and fees |  |  | 1,026 |  |  |  | - |  |  |  | 2 |  |  |  | 3 |  |  | 1,031 |  |
Insurance |  |  | 71 |  |  |  | 3 |  |  |  | 2 |  |  |  | - |  |  | 76 |  |
Rental of real estate and equipment |  |  | 140 |  |  |  | 1 |  |  |  | 11 |  |  |  | - |  |  | 152 |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18 |  |  | 18 |  |
Depreciation of property, plant and equipment |  |  | 2,400 |  |  |  | 61 |  |  |  | 90 |  |  |  | - |  |  | 2,551 |  |
Amortization of intangible assets |  |  | 29 |  |  |  | 14 |  |  |  | - |  |  |  | - |  |  | 43 |  |
Depreciation of right-of-use assets |  |  | 202 |  |  |  | - |  |  |  | 12 |  |  |  | - |  |  | 214 |  |
Industrial inputs, consumable materials and supplies |  |  | 454 |  |  |  | 2 |  |  |  | 10 |  |  |  | - |  |  | 466 |  |
Operation services and other service contracts |  |  | 383 |  |  |  | 10 |  |  |  | 52 |  |  |  | 4 |  |  | 449 |  | (3)
Preservation, repair and maintenance |  |  | 1,206 |  |  |  | 25 |  |  |  | 44 |  |  |  | 1 |  |  | 1,276 |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 26 |  |  | 26 |  |
Transportation, products and charges |  |  | 473 |  |  |  | - |  |  |  | 434 |  |  |  | - |  |  | 907 |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 14 |  |  |  | - |  |  | 14 |  |
Publicity and advertising expenses |  |  | - |  |  |  | 82 |  |  |  | 21 |  |  |  | - |  |  | 103 |  |
Fuel, gas, energy and miscellaneous |  |  | 170 |  |  |  | 11 |  |  |  | 91 |  |  |  | - |  |  | 272 |  | (3)
|  |  | 7,704 |  |  |  | 657 |  |  |  | 1,896 |  |  |  | 65 |  |  | 10,322 |  |
(1) | Includes 251 corresponding to export withholdings and 567 corresponding to turnover tax.
(2) | Includes 27 corresponding to research and development activities.
(3) | Includes 63 and 104 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
|  | 2021 |  |
|  | Production costs (2) |  | Administrative expenses |  | Selling expenses |  |  | Exploration expenses |  | Total |  |
Salaries and social security taxes |  |  | 537 |  |  |  | 148 |  |  |  | 84 |  |  |  | 4 |  |  | 773 |  | (4)
Fees and compensation for services |  |  | 47 |  |  |  | 136 |  |  |  | 29 |  |  |  | - |  |  | 212 |  |
Other personnel expenses |  |  | 140 |  |  |  | 12 |  |  |  | 6 |  |  |  | 1 |  |  | 159 |  |
Taxes, charges and contributions |  |  | 118 |  |  |  | 7 |  |  |  | 757 | (1) |  |  | 1 |  |  | 883 |  |
Royalties, easements and fees |  |  | 831 |  |  |  | - |  |  |  | 1 |  |  |  | 2 |  |  | 834 |  |
Insurance |  |  | 74 |  |  |  | 5 |  |  |  | 2 |  |  |  | - |  |  | 81 |  |
Rental of real estate and equipment |  |  | 125 |  |  |  | - |  |  |  | 12 |  |  |  | - |  |  | 137 |  | (3)
Survey expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  | 3 |  |
Depreciation of property, plant and equipment |  |  | 2,670 |  |  |  | 60 |  |  |  | 86 |  |  |  | - |  |  | 2,816 |  |
Amortization of intangible assets |  |  | 38 |  |  |  | 12 |  |  |  | 1 |  |  |  | - |  |  | 51 |  |
Depreciation of right-of-use assets |  |  | 190 |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  | 201 |  |
Industrial inputs, consumable materials and supplies |  |  | 370 |  |  |  | 4 |  |  |  | 9 |  |  |  | - |  |  | 383 |  |
Operation services and other service contracts |  |  | 388 |  |  |  | 8 |  |  |  | 51 |  |  |  | 6 |  |  | 453 |  | (3)
Preservation, repair and maintenance |  |  | 905 |  |  |  | 20 |  |  |  | 23 |  |  |  | 1 |  |  | 949 |  | (3)
Unproductive exploratory drillings |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10 |  |  | 10 |  |
Transportation, products and charges |  |  | 359 |  |  |  | - |  |  |  | 309 |  |  |  | - |  |  | 668 |  | (3)
Provision for doubtful trade receivables |  |  | - |  |  |  | - |  |  |  | 30 |  |  |  | - |  |  | 30 |  |
Publicity and advertising expenses |  |  | - |  |  |  | 43 |  |  |  | 18 |  |  |  | - |  |  | 61 |  |
Fuel, gas, energy and miscellaneous |  |  | 88 |  |  |  | 15 |  |  |  | 78 |  |  |  | 2 |  |  | 183 |  | (3)
|  |  | 6,880 |  |  |  | 470 |  |  |  | 1,507 |  |  |  | 30 |  |  | 8,887 |  |
(1) | Includes 206 corresponding to export withholdings and 450 corresponding to turnover tax.
(2) | Includes 19 corresponding to research and development activities.
(3) | Includes 40 and 58 corresponding to short-term leases and to the lease charge related to the underlying asset performance and/or use, respectively.
(4) | Includes 18 corresponding to Productive Recovery Program II (“REPRO II”) in benefit of OPESSA. See Note 36.

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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
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