阿根廷YPF 2025年年度报告和过渡报告

(Exact name of registrant as specified in its charter) Table of Contents Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act:Yes☒No☐ If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d) of the Securities ExchangeAct of 1934: Yes☐No☒ Note: Checking the box above will not relieve any registrant required to file reports pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934 from theirobligations under those Sections. Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934 during the preceding12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of RegulationS-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, anon-acceleratedfiler, or an emerging growth company. See definition of “largeaccelerated filer”, “accelerated filer”, and “emerging growth company” in Rule12b-2of the Exchange Act: Large accelerated filer☒Accelerated filer☐Non-acceleratedfiler☐Emerging growth company☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use theextended transition period for complying with any new or revised financial accounting standards provided pursuant to Section13 (a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financialreporting under Section404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect thecorrection of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during the relevant recovery period pursuant to§240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S. GAAP☐International Financial Reporting Standardsas issued by the International Accounting Standards Board☒Other☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow: Item 17☐Item If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2of the Exchange Act) Yes☐No☒Auditor firm Id:1088Auditor name:Deloitte & Co. S.A.Auditor location:City of Buenos Aires, Argentina Presentation currencyReferencesForward-looking statementsConversion tableOil and Gas termsAbbreviationsPART IITEM 1. Identity of Directors, Senior Managers and AdvisersITEM 2. Offer statistics and expected timetableITEM 3. Key informationRisk factorsITEM 4. Information on the CompanyHistory and development of YPF S.A.OverviewBusiness strategyBusiness organizationUpstreamDownstreamGas and PowerSeasonalityResearch and developmentCompetitionOur environmental, social and governance (“ESG”) commitmentClimate change and energySafetyInsuranceProperty, plant and equipmentArgentine legal and regulatory frameworkITEM 4A. Unresolved staff commentsITEM 5. Operating and financial review and prospectsFinancial informationBusiness segment reportingFactors affecting our operationsMacroeconomic conditionsStatements of comprehensive income breakdownOperating profit or lossLiquidity and capital resourcesResearch and development, patents and licensesTrend informationPolicy and regulatory developments in ArgentinaCritical accounting estimatesITEM 6. Directors, Senior Management and EmployeesManagement of the CompanyBoard of DirectorsBoard of Directors’ CommitteesSenior ManagementIndependence of the members of our Board of Directors and Audit CommitteeCompliance with the NYSE Listing Standards on Corporate GovernanceSupervisory CommitteeOur peopleLabor relationsITEM 7. Major shareholders and related party transactionsRelated party transactionsArgentine Law concerning related party transactionsITEM 8. Financial informationF