YPF SOCIEDAD ANONIMA

35. CONTRACTUAL COMMITMENTS

Contractual commitments are described in Note 34 to the annual consolidated financial statements. Updates for the six-month period ended June 30, 2026, are described below:

CENCH in the Province of Neuquén

Within the framework of the asset exchange agreement between YPF and Pluspetrol (see Note 4), on May 29, 2026, through several decrees issued by the Executive Branch of the Province of Neuquén, the granting of the CENCH in the “Meseta Buena Esperanza I and II”, “Aguada Villanueva Norte” and “Las Tacanas I and II” blocks was approved for a term of 35 years. As of the date of issuance of these condensed interim consolidated financial statements, YPF holds 100% interest in those blocks, and the commitments undertaken include investments and payments related to infrastructure and corporate social responsibility contributions.

Additionally, on June 4, 2026, an Agreement was executed with the Province of Neuquén in connection with the LNG capacity development project in Argentina (“Argentina LNG Project”), which establishes certain benefits and obligations, including: (i) a reduction in the royalty rate applicable to natural gas; (ii) an exemption from the turnover tax; (iii) the establishment of dispute resolution mechanisms through arbitration by the International Chamber of Commerce of Paris and, for certain matters, before the local courts of Neuquén; and (iv) tax stability, among others. Accordingly, the concessionaire’s main obligation consists of carrying out infrastructure projects in the Province of Neuquén for a total amount of 175. As of the date of issuance of these condensed interim consolidated financial statements, the Agreement is subject to the fulfillment of closing conditions, including the signing of the Final Investment Decision (“FID”) for the Argentina LNG Project.

Argentina LNG Project

In June 2026, YPF signed agreements with Eni Argentina LNG B.V. (“Eni”) and XRG ARG LIMITED (“XRG”) to incorporate these companies in the development of the Argentina LNG Project through the sale of equity interests in the subsidiary UPCO ARLNG I S.A.U. (“UPCO ARLNG”), a company wholly owned by YPF, which will hold the “Meseta Buena Esperanza I and II”, “Aguada Villanueva Norte”, and “Las Tacanas I and II” blocks. As of the date of issuance of these condensed interim consolidated financial statements, these agreements are subject to the fulfillment of closing conditions, including the regulatory authority’s approval of the transfer of these YPF blocks to UPCO ARLNG.

Within this context, Eni and XRG will acquire 32% of UPCO ARLNG’s capital stock, respectively, while YPF will retain a 36% of the capital stock. As of the closing date of this transaction, the aforementioned blocks located in the Vaca Muerta formation will be dedicated to the development of the Argentina LNG Project.

The Argentina LNG Project is an integrated initiative that combines the development of unconventional natural gas resources in the Vaca Muerta formation with midstream and liquefaction infrastructure, with the objective of supplying liquefied natural gas to international markets.