v3.26.1
Assets Held For Sale and Associated Liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Assets Held For Sale And Associated Liabilities [Abstract]  
Summary of the Main Assets Held For Sale and Associated Liabilities
The following table presents the main assets held for sale and associated liabilities as of December 31, 2025 and 2024:
 
    
   Upstream   
   
  Midstream and  

Downstream
   
    Total    
For the year ended December 31, 2025
         
Assets held for sale
         
Property, plant and equipment - Optimization plan of the conventional Upstream portfolio
      1,013        -        1,013  
Property, plant and equipment - Gas stations
      -        6        6  
Assets of YPF Brasil
      -        -        -  
  
 
 
 
   
 
 
 
   
 
 
 
  
 
1,013
 
   
 
6
 
   
 
1,019
 
  
 
 
 
   
 
 
 
   
 
 
 
Liabilities directly associated with assets held for sale
         
Provision for hydrocarbon wells abandonment obligations - Optimization plan of the conventional Upstream portfolio
      1,172        -        1,172  
Provision for environmental liabilities - Optimization plan of the conventional Upstream portfolio
      5        -        5  
Liabilities for concessions - Optimization plan of the conventional Upstream portfolio
      4        -        4  
Liabilities of YPF Brasil
      -        -        -  
  
 
 
 
   
 
 
 
   
 
 
 
  
 
1,181
 
   
 
-
 
   
 
1,181
 
  
 
 
 
   
 
 
 
   
 
 
 
 
    
   Upstream   
   
  Midstream and  

Downstream
   
    Total    
For the year ended December 31, 2024
         
Assets held for sale
         
Property, plant and equipment - Optimization plan of the conventional Upstream portfolio
      1,506        -        1,506  
Property, plant and equipment - Gas stations
      -        10        10  
Assets of YPF Brasil
(1)
      -        21        21  
  
 
 
 
   
 
 
 
   
 
 
 
  
 
1,506
 
   
 
31
 
   
 
1,537
 
  
 
 
 
   
 
 
 
   
 
 
 
Liabilities directly associated with ass
ets
held for sale
         
Provision for hydrocarbon wells abandonment obligations - Optimization plan of the conventional Upstream portfolio
      2,051        -        2,051  
Provision for environmental liabilities - Optimization plan of the conventional Upstream portfolio
      53        -        53  
Liabilities for concessions - Optimization plan of the conventional Upstream portfolio
      14        -        14  
Liabilities of YPF Brasil
(1)
      -        18        18  
  
 
 
 
   
 
 
 
   
 
 
 
  
 
2,118
 
   
 
18
 
   
 
2,136
 
  
 
 
 
   
 
 
 
   
 
 
 
 
  (1)
On January 31, 2025, YPF sold its 100% interest in YPF Brasil.