XML 149 R133.htm IDEA: XBRL DOCUMENT v3.25.1
Provisions - Summary of Changes in Group's Provisions (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Non current [member]      
Disclosure of provisions [line items]      
Provisions beginning balance $ 2,660 $ 2,571 $ 2,519
Increases charged to expenses 426 433 471
Decreases charged to income (13) (38) (396)
Applications due to utilization (3) (1) (12)
Net exchange and translation differences (14) (162) (63)
Reclassifications and other movements (1,970) [1] (142) 53
Result from net monetary position [2] (2) (1) (1)
Provisions ending balance 1,084 2,660 2,571
Non current [member] | Provision for lawsuits and contingencies [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 66 571 872
Increases charged to expenses 105 89 187 [3]
Decreases charged to income (5) (26) (354) [4]
Applications due to utilization (3) (1) (12)
Net exchange and translation differences (14) (110) (55)
Reclassifications and other movements (18) [1] (456) [5] (66) [6]
Result from net monetary position [2] (2) (1) (1)
Provisions ending balance 129 66 571
Non current [member] | Provision for environmental liabilities [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 48 96 96
Increases charged to expenses 187 80 69
Decreases charged to income (1) 0 (1)
Net exchange and translation differences 0 (52) (8)
Reclassifications and other movements (135) [1] (76) (60)
Provisions ending balance 99 48 96
Non current [member] | Provision for Hydrocarbon Wells Abandonment Obligations [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 2,546 1,904 1,551
Increases charged to expenses 134 264 215
Decreases charged to income (7) (12) (41)
Net exchange and translation differences 0 0 0
Reclassifications and other movements [7] (1,817) [1] 390 179
Provisions ending balance 856 2,546 1,904
Current [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 181 199 188
Increases charged to expenses 0 3 0
Decreases charged to income 0 (6) 0
Applications due to utilization (119) (490) (139)
Net exchange and translation differences (7) (39) (34)
Reclassifications and other movements 61 [1] 514 184
Provisions ending balance 116 181 199
Current [member] | Provision for lawsuits and contingencies [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 21 22 22
Increases charged to expenses 0 3 0
Decreases charged to income 0 (6) 0
Applications due to utilization (17) (318) [8] (35)
Net exchange and translation differences 0 (1) 0
Reclassifications and other movements 17 [1] 321 35
Provisions ending balance 21 21 22
Current [member] | Provision for environmental liabilities [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 34 46 68
Applications due to utilization (72) (50) (48)
Net exchange and translation differences (7) (38) (34)
Reclassifications and other movements 81 [1] 76 60
Provisions ending balance 36 34 46
Current [member] | Provision for Hydrocarbon Wells Abandonment Obligations [member]      
Disclosure of provisions [line items]      
Provisions beginning balance 126 131 98
Applications due to utilization (30) (122) (56)
Net exchange and translation differences 0 0 0
Reclassifications and other movements [7] (37) [1] 117 89
Provisions ending balance $ 59 $ 126 $ 131
[1] Includes 2,023 and 54 corresponding to the provisions for hydrocarbon wells abandonment obligations and for environmental liabilities, respectively, reclassified to the “Liabilities directly associated with assets held for sale” line item in the statement of financial position, see Notes 2.b.13) and 11. Additionally, includes the balance of the provision for lawsuits and contingencies of our subsidiary YPF Brasil reclassified to “Assets held for sale” in the statement of financial position, see Note 3 “Sale of equity participation in YPF Brasil” section.
[2] Includes the adjustment for inflation of opening balances of provisions 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.
[3] Includes the accrual of financial interest corresponding to the recognition of the dispute relating to the tax deduction of hydrocarbon wells abandonment costs for periods 2014-2017.
[4] Includes 30 corresponding to the recovery of liabilities for the regularization regimes associated with the dispute relating to the cost deduction for hydrocarbon wells abandonment for periods 2014-2017. See Note 17.a.5).
[5] Includes 134 reclassified as “Other liabilities” in the statement of financial position due to the settlement agreement entered with TGN and 286 reclassified as current “Provision for lawsuits and contingencies” due to the Trust Settlement Agreement, see Notes 17.a.2) and 33, respectively.
[6] Includes 22 reclassified as “Income tax liability” in the statement of financial position for the regularization regimes associated with the dispute relating to the tax deduction of hydrocarbon wells abandonment costs for periods 2014-2017. See Note 17.a.5).
[7] Includes 169, 507 and 268 corresponding to the annual recalculation of hydrocarbon wells abandonment cost for the years ended December 31, 2024, 2023 and 2022, respectively.
[8] Includes the payment of the amount for the Trust Settlement Agreement. See Note 33.