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Costs | 12 Months Ended
--- | ---
Dec. 31, 2024
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Costs | 26. COSTS
|  | 2024 |  | 2023 |  | 2022
Inventories at the beginning of the fiscal year |  |  | 1,683 |  |  |  | 1,738 |  |  |  | 1,500 |
Purchases |  |  | 4,531 |  |  |  | 5,106 |  |  |  | 6,212 |
Production costs (1) |  |  | 9,252 |  |  |  | 8,703 |  |  |  | 7,704 |
Translation effect |  |  | (10) |  |  |  | (29) |  |  |  | (13) |
Inventories write-down |  |  | (21) |  |  |  | - |  |  |  | - |
Adjustment for inflation (2) |  |  | 28 |  |  |  | 18 |  |  |  | 19 |
Reclassifications (3) |  |  | (7) |  |  |  | - |  |  |  | - |
Inventories at the end of the fiscal year |  |  | (1,546) |  |  |  | (1,683) |  |  |  | (1,738) |
|  |  | 13,910 |  |  |  | 13,853 |  |  |  | 13,684 |
(1) | See Note 27.
(2) | Corresponds to adjustment for inflation of opening balances of inventories of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
(3) | 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.

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