XML 25 R4.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Consolidated statements of changes in shareholders equity - USD ($) $ in Millions | Total | Capital [member] | Treasury shares [Member] | Share-based benefit plans [member] | Acquisition cost of treasury shares [member] | [1] | Share trading premium [member] | Issuance premiums [member] | Shareholders' contribution [member] | Legal reserve [member] | Reserve for future dividends [member] | Reserve for investments [member] | Reserve for purchase of treasury shares [member] | Other comprehensive income [member] | Unappropriated retained earnings and losses [member] | Equity attributable to Shareholders of the parent company [member] | Equity attributable to Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at the beginning of the fiscal year at Dec. 31, 2020 |  | $ 8,130 | $ 3,926 | $ 7 | $ (4) | $ 7 | $ (44) | $ 640 | $ 4,532 | $ 787 |  | $ 114 |  | $ 1,630 |  | $ 37 |  | $ (662) |  | $ 1,619 |  | $ 8,057 | $ 73
Accrual of share-based benefit plans | [2] | 6 |  |  | 6 |  |  |  | 6 |  |  |  |  |  |  |  |  |  |  |  |  | 6 |
Repurchase of treasury shares |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement of share-based benefit plans |  | (3) | 5 | (5) | 3 | (12) | 6 |  | (3) |  |  |  |  |  |  |  |  |  |  |  |  | (3) |
Reversal of reserves and absorption of accumulated losses | [3] |  |  |  |  |  |  |  | 0 |  |  | (114) |  | (1,630) |  | (37) |  |  |  | 1,781 |  |  |
Other comprehensive income |  | 115 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 98 |  |  |  | 98 | 17
Net profit or loss |  | 16 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 26 |  | 26 | (10)
Balance at the end of the fiscal year at Dec. 31, 2021 |  | 8,264 | 3,931 | 2 | 5 | (5) | (38) | 640 | 4,535 | 787 |  | 0 |  | 0 |  | 0 |  | (564) | [4] | 3,426 |  | 8,184 | 80
Accrual of share-based benefit plans | [2] | 2 |  |  | 2 |  |  |  | 2 |  |  |  |  |  |  |  |  |  |  |  |  | 2 |
Repurchase of treasury shares |  | (28) | (19) | 19 |  | (28) |  |  | (28) |  |  |  |  |  |  |  |  |  |  |  |  | (28) |
Absorption of accumulated losses | [5] | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement of share-based benefit plans |  | (2) | 3 | (3) | (5) | 3 |  |  | (2) |  |  |  |  |  |  |  |  |  |  |  |  | (2) |
Other comprehensive income |  | 82 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 70 | [6] |  |  | 70 | 12
Net profit or loss |  | 2,234 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,228 | [6] | 2,228 | 6
Balance at the end of the fiscal year at Dec. 31, 2022 |  | 10,552 | 3,915 | 18 | 2 | (30) | (38) | 640 | 4,507 | 787 | [6] | 0 | [6] | 0 | [6] | 0 | [6] | (494) | [6],[7] | 5,654 | [6] | 10,454 | 98
Accrual of share-based benefit plans | [2] | 3 |  |  | 3 |  |  |  | 3 |  |  |  |  |  |  |  |  |  |  |  |  | 3 |
Repurchase of treasury shares |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement of share-based benefit plans |  | (6) | 4 | (4) | (4) |  | (2) |  | (6) |  |  |  |  |  |  |  |  |  |  |  |  | (6) |
Constitution of reserves | [8] |  |  |  |  |  |  |  | 0 |  |  | 226 | [9] | 5,325 | [9] | 35 | [9] |  |  | (5,586) | [9] |  |
Other comprehensive income |  | (221) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (190) | [9] |  |  | (190) | (31)
Net profit or loss |  | (1,277) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,312) | [9] | (1,312) | 35
Balance at the end of the fiscal year at Dec. 31, 2023 |  | $ 9,051 | $ 3,919 | $ 14 | $ 1 | $ (30) | $ (40) | $ 640 | $ 4,504 | $ 787 | [9] | $ 226 | [9] | $ 5,325 | [9] | $ 35 | [9] | $ (684) | [9],[10] | $ (1,244) | [9] | $ 8,949 | $ 102
[1] | Net of employees’ income tax withholdings related to the share-based benefit plans.
[2] | See Note 37.
[3] | As decided in Shareholders’ Meeting of April 30, 2021.
[4] | Includes (1,237) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar and 673 corresponding to the recognition of the result for the net monetary position of subsidiaries, associates and joint ventures with the peso as functional currency. See Note 2.b.1).
[5] | As decided in Shareholders’ Meeting of April 29, 2022.
[6] | Includes 68 restricted to the distribution of retained earnings.
[7] | Includes (1,431) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar and 937 corresponding to the recognition of the result for the net monetary position of subsidiaries, associates and joint ventures with the peso as functional currency. See Note 2.b.1).
[8] | As decided in Shareholders’ Meeting of April 28, 2023.
[9] | Includes 70 restricted to the distribution of retained earnings. See Note 30.
[10] | Includes (1,873) corresponding to the effect of the translation of the financial statements of investments in subsidiaries, associates and joint ventures with functional currencies other than the U.S. dollar and 1,189 corresponding to the recognition of the result for the net monetary position of subsidiaries, associates and joint ventures with the peso as functional currency. See Note 2.b.1).

X
- Definition The amount of treasury stock cancelled during the period. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CancellationOfTreasuryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Constitution of reserves equity. + References No definition available. + Details
Name: | ypf_ConstitutionOfReservesEquity
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Decrease through absorption of accumulated losses equity. + References No definition available. + Details
Name: | ypf_DecreaseThroughAbsorptionOfAccumulatedLossesEquity
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Decrease through reversal of reserves and absorption of accumulated losses equity. + References No definition available. + Details
Name: | ypf_DecreaseThroughReversalOfReservesAndAbsorptionOfAccumulatedLossesEquity
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) through share-based payment transactions accrual of share-based benefit plans, equity. + References No definition available. + Details
Name: | ypf_IncreaseDecreaseThroughSharebasedPaymentTransactionsAccrualOfSharebasedBenefitPlansEquity
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration