YPF SOCIEDAD ANONIMA (ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory)

The following tables show the financial assets and liabilities by category of financial instrument and a reconciliation to the corresponding line item in the statements of financial position, as appropriate. Since the line items “Trade receivables”, “Other receivables”, “Accounts payable” and “Other liabilities” contain both financial instruments and non-financial assets and liabilities (such as tax receivables, and receivables and payables in kind, among other) reconciliation is presented in the columns headed “Non-financial assets” and “Non-financial Liabilities”.

Financial Assets


	2017
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		6,793		—		6,793		7,541		14,334
Trade receivables⁽²⁾		44,182		—		44,182		—		44,182
Investment in financial assets		—		12,936		12,936		—		12,936
Cash and cash equivalents		9,687		19,051		28,738		—		28,738

		60,662		31,987		92,649		7,541		100,190


	2016
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		8,277		—		8,277		9,145		17,422
Trade receivables⁽²⁾		34,816		—		34,816		—		34,816
Investment in financial assets		—		15,285		15,285		—		15,285
Cash and cash equivalents		7,949		2,808		10,757		—		10,757

		51,042		18,093		69,135		9,145		78,280


	2015
	Financial Assets at amortized cost		Financial Assets at fair value through profit or loss		Subtotal Financial Assets		Non-financial Assets		Total
Other receivables⁽¹⁾		6,392		—		6,392		15,574		21,966
Trade receivables⁽²⁾		23,428		—		23,428		—		23,428
Investment in financial assets		—		804		804		—		804
Cash and cash equivalents		14,613		774		15,387		—		15,387

		44,433		1,578		46,011		15,574		61,585

(1)	Does not include the provision for other doubtful receivables.

(2)	Does not include the provision for doubtful trade receivables.

Financial Liabilities


	2017
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		191,063		—		191,063		—		191,063
Other liabilities		2,660		—		2,660		—		2,660
Accounts payable		45,773		—		45,773		3,253		49,026

		239,496		—		239,496		3,253		242,749


	2016
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		154,345		—		154,345		—		154,345
Other liabilities		4,726		—		4,726		—		4,726
Accounts payable		43,287		—		43,287		495		43,782

		202,358		—		202,358		495		202,853


	2015
	Financial Liabilities at amortized cost		Financial liabilities at fair value through profit or loss		Subtotal financial liabilities		Non-financial liabilities		Total
Loans		105,751		—		105,751		—		105,751
Other liabilities		752		—		752		1		753
Accounts payable		39,376		—		39,376		475		39,851

		145,879		—		145,879		476		146,355

YPF SOCIEDAD ANONIMA | CIK:0000904851 |

ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory