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General Information, Structure and Organization of the Business of the Group (Tables) | 12 Months Ended
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Dec. 31, 2024
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Summary of Main Companies of the Group | The following table includes the main companies of the Group as of December 31, 2024:
Entity |  | Country |  | Main business |  | % of ownership of capital stock (1) |  | Relationship
Upstream |  |  |  |  |  |  |  |
Eleran |  | Spain |  | Hydrocarbon exploration through the subsidiary YPF E&P Bolivia S.A. |  | 100% |  | Subsidiary
Downstream |  |  |  |  |  |  |  |
OPESSA |  | Argentina |  | Gas stations |  | 100% |  | Subsidiary
YPF Chile |  | Chile |  | Commercialization of natural gas |  | 100% |  | Subsidiary
YPF Brasil (2) |  | Brazil |  | Commercialization of lubricants and derivatives |  | 100% |  | Subsidiary
Profertil |  | Argentina |  | Production and commercialization of fertilizers |  | 50% |  | Joint venture
Refinor |  | Argentina |  | Industrialization and commercialization of hydrocarbons |  | 50% |  | Joint venture
OLCLP |  | Argentina |  | Hydrocarbon transportation |  | 85% |  | Joint venture
OTA |  | Argentina |  | Hydrocarbon transportation |  | 36% |  | Joint venture
OTC |  | Chile |  | Hydrocarbon transportation |  | 36% |  | Joint venture
Oldelval |  | Argentina |  | Hydrocarbon transportation |  | 37% |  | Associate
Oiltanking |  | Argentina |  | Hydrocarbon transportation |  | 30% |  | Associate
VMOS (3) |  | Argentina |  | Hydrocarbon transportation |  | 33.80% |  | Associate
Termap |  | Argentina |  | Hydrocarbon transportation |  | 33.15% |  | Associate
Gas and Power |  |  |  |  |  |  |  |
Metrogas (4) |  | Argentina |  | Distribution of natural gas |  | 70% |  | Subsidiary
Metroenergía |  | Argentina |  | Commercialization of natural gas |  | 71.50% |  | Subsidiary
Argentina LNG |  | Argentina |  | Industrialization and commercialization of LNG |  | 100% |  | Subsidiary
Sur Inversiones Energéticas |  | Argentina |  | Industrialization and commercialization of LNG |  | 100% |  | Subsidiary
MEGA |  | Argentina |  | Separation of natural gas liquids and their fractionation |  | 38% |  | Joint venture
YPF EE |  | Argentina |  | Generation of electric power |  | 75% |  | Joint venture
CT Barragán |  | Argentina |  | Generation of electric power |  | 50% |  | Joint venture
CDS |  | Argentina |  | Generation of electric power |  | 10.25% |  | Associate
YPF Gas |  | Argentina |  | Commercialization of natural gas |  | 33.99% |  | Associate
Central Administration and Others |  |  |  |  |  |  |  |
AESA |  | Argentina |  | Engineering and construction services |  | 100% |  | Subsidiary
Y-TEC |  | Argentina |  | Research and development of technology |  | 51% |  | Subsidiary
YPF Ventures |  | Argentina |  | Corporate investments |  | 100% |  | Subsidiary
(1) | Held directly and indirectly.
(2) | See Note 3 “Sale of equity participation in YPF Brasil” section.
(3) | On December 13, 2024, YPF, together with Pan American Sur S.A., Vista Energy S.A.U. and Pampa Energía S.A. signed a shareholders’ agreement to form a new company, VMOS. The main purpose of VMOS is the construction of the “Vaca Muerta Sur Project”, an oil transportation infrastructure project. VMOS has granted stock options to Pluspetrol S.A., Chevron Argentina S.R.L. and Shell Compañía Argentina de Petróleo S.A. As of the date of issuance of these consolidated financial statements, Pluspetrol S.A. has exercised such option becoming a shareholder of VMOS.
(4) | See Note 36.c.3) “Note from ENARGAS related to YPF’s interest in Metrogas” section.

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