XML 80 R64.htm IDEA: XBRL DOCUMENT
v3.25.1

Trade Receivables (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Text Block1 [Abstract] |
Summary of Trade Receivables |
|  | 2024 |  | 2023 |  | 2022
|  | Non- current |  | Current |  | Non- current |  | Current |  | Non- current |  | Current
Accounts receivable and related parties (1) (2) |  |  | 10 |  |  |  | 1,672 |  |  |  | 43 |  |  |  | 1,020 |  |  |  | 61 |  |  |  | 1,580 |
Provision for doubtful trade receivables |  |  | (9) |  |  |  | (52) |  |  |  | (12) |  |  |  | (47) |  |  |  | (55) |  |  |  | (76) |
|  |  | 1 |  |  |  | 1,620 |  |  |  | 31 |  |  |  | 973 |  |  |  | 6 |  |  |  | 1,504 |
(1) | See Note 37 for information about related parties.
(2) | See Note 25 for information about credits for contracts included in trade receivables.
Summary of Evolution of the Provision for Doubtful Trade Receivables | Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2024, 2023 and 2022:
|  | 2024 |  |  |  | 2023 |  | 2022
|  | Non-current |  |  |  | Current |  |  |  | Non-current |  |  |  | Current |  | Non-current |  |  |  | Current
Balance at the beginning of the year |  |  | 12 |  |  |  |  |  | 47 |  |  |  |  |  | 55 |  |  |  |  |  | 76 |  |  |  | 95 |  |  |  |  |  | 102 |
Increases charged to expenses |  |  | - |  |  |  |  |  | 74 |  |  | (3) |  |  | - |  |  |  |  |  | 20 |  |  |  | - |  |  |  |  |  | 21 |
Decreases charged to income |  |  | - |  |  |  |  |  | (8) |  |  | (3) |  |  | - |  |  |  |  |  | (2) |  |  |  | - |  |  |  |  |  | (7) |
Applications due to utilization |  |  | - |  |  |  |  |  | (49) |  |  | (3) |  |  | - |  |  |  |  |  | (3) |  |  |  | - |  |  |  |  |  | (7) |
Net exchange and translation differences |  |  | (3) |  |  |  |  |  | (5) |  |  |  |  |  | (43) |  |  |  |  |  | (42) |  |  |  | (40) |  |  |  |  |  | (29) |
Result from net monetary position (1) |  |  | - |  |  |  |  |  | (6) |  |  |  |  |  | - |  |  |  |  |  | (2) |  |  |  | - |  |  |  |  |  | (4) |
Reclassifications (4) |  |  | - |  |  |  |  |  | (1) |  |  |  |  |  | - |  |  |  |  |  | - |  |  |  | - |  |  |  |  |  | - |
Balance at the end of the year |  |  | 9 |  |  | (2) |  |  | 52 |  |  |  |  |  | 12 |  |  | (2) |  |  | 47 |  |  |  | 55 |  |  | (2) |  |  | 76 |
(1) | Includes the adjustment for inflation of opening balances of the provision for doubtful trade receivables of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income and the adjustment for inflation of the fiscal year, which was charged to net profit or loss in the statement of comprehensive income.
(2) | Mainly including credits with natural gas distributors for the accumulated daily differences pursuant to Decree No. 1,053/2018, see Note 36.c.1).
(3) | Mainly including credits with CAMMESA, see Note 37.
(4) | Corresponds to the balances of our subsidiary YPF Brasil reclassified to the “Assets held for sale” line item in the statement of financial position, see Note 3 “Sale of equity participation in YPF Brasil” section.

X
- Definition Disclosure of detailed information of trade accounts receivables, net. + References No definition available. + Details
Name: | ypf_DisclosureOfDetailedInformationOfTradeAccountsReceivablesExplanatory
Namespace Prefix: | ypf_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of information about changes in provision for doubtful trade receivables. + References No definition available. + Details
Name: | ypf_DisclosureOfInformationAboutEvolutionOfTheProvisionForDoubtfulTradeReceivablesExplanatory
Namespace Prefix: | ypf_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ypf_TextBlock1Abstract
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration