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Financial Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2024
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Schedule of Breakdown of Effect a Variation of 10% in Prevailing Exchange Rates on Net Income | The following table provides a breakdown of the effect that a variation of 10% in the exchange rates corresponding to the peso against the U.S. dollar would have on the Group’s net income, mainly considering the exposure of financial assets and liabilities, excluding non-monetary items and financial instruments denominated in the functional currency of YPF and its subsidiaries, as of December 31, 2024:
|  | Appreciation (+) / depreciation (-) of exchange rate |  | Profit (loss)
Impact on profit or loss before income tax |  | +10% |  | (17)
| -10% |  | 17
Information About Financial Assets and Liabilities That Accrues Interest Considering Applicable Rate | The table below provides information about the financial assets and liabilities as of December 31, 2024 that accrue interest considering the applicable interest rate:
|  |  |  | Financial assets (1) |  | Financial liabilities (2)
|  | Fixed interest rate |  | 382 |  | 8,396
|  | Variable interest rate |  | 7 |  | 546
|  | Total (3) |  | 389 |  | 8,942
(1) | Includes balances for short-term investments and trade receivables with interest-bearing payment agreements. It does not include the rest of the trade receivables that are mostly non-interest bearing.
(2) | Includes balances for loans (see Note 22). Does not include accounts payable, which mostly do not accrue interest, nor the leases liabilities.
(3) | Includes principal and interest.
Schedule of Estimated Impact on Consolidated Comprehensive Income that an Increase or Decrease of 100 Basis Points in Interest Rate | The table below shows the estimated impact on net income that an increase or decrease of 100 basis points (“b.p.”) in the variable interest rates would have as of December 31, 2024:
|  | Increase (+) / decrease (-) in the interest rates |  | Profit (loss)
Impact on profit or loss for the year |  | +100 b.p. |  | (6 )
| -100 b.p. |  | 6
Schedule of Effect of a 10% Variation in the Prices of Investments in Financial Instruments | The following table shows the effect that a 10% variation in the prices of investments in financial instruments would have on profit or loss before income tax as of December 31, 2024:
|  | Increase (+) / decrease (-) in the prices |  | Profit (loss)
Impact on profit or loss before income tax |  | +10% |  | 83
| -10% |  | (83)
Schedule of Maturity Dates of Financial Liabilities | The following table sets forth the maturity dates of the Group’s financial liabilities as of December 31, 2024:
|  | 2024
|  | Maturity date |  |
|  | 0 - 1 year |  | 1 - 2 years |  | 2 - 3 years |  | 3 - 4 years |  | 4 - 5 years |  | More than 5 years |  | Total
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | 370 |  |  |  | 212 |  |  |  | 100 |  |  |  | 44 |  |  |  | 22 |  |  |  | 28 |  |  |  | 776 |
Loans |  |  | 1,907 |  |  |  | 1,853 |  |  |  | 1,323 |  |  |  | 1,096 |  |  |  | 834 |  |  |  | 1,929 |  |  |  | 8,942 |
Other liabilities (1) |  |  | 142 |  |  |  | 40 |  |  |  | 34 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 216 |
Accounts payable (1) |  |  | 2,869 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 2,873 |
|  |  | 5,288 |  |  |  | 2,105 |  |  |  | 1,457 |  |  |  | 1,140 |  |  |  | 856 |  |  |  | 1,961 |  |  |  | 12,807 |
(1) | Includes undiscounted contractual cash flows given that they do not differ significantly from their nominal values.
Summary of Maximum Exposure to Credit Risk | The maximum exposure to credit risk of the Group of December 31, 2024 based on the type of its financial instruments and without excluding the amounts covered by several types of guarantees is set forth below:
|  | Maximum exposure |
Cash and cash equivalents |  |  | 1,118 |
Investments in financial assets |  |  | 390 |
Other financial assets |  |  | 1,780 |
Summary of Breakdown of the Financial Assets | The following is the breakdown of the financial assets past due as of December 31, 2024:
|  | Current trade receivable |  |  | Other current receivables |
Less than three months past due |  |  | 53 |  |  |  | - |
Between three and six months past due |  |  | 46 |  |  |  | 1 |
More than six months past due |  |  | 88 |  |  |  | 2 |
|  |  | 187 |  |  |  | 3 |

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- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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