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Note 2 - Basis of Preparation (Tables) | 12 Months Ended
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Dec. 31, 2018
Basis of Preparation Abstract |
Table of Effect of Transition of BCRA GAAP to IFRS-IASB in Equity |
|  | December 31, 2017 | January 1, 2017
EQUITY IN ACCORDANCE WITH BCRA GAAP |  | 26,056,548 | 16,460,035
Adjustments due to implementation of IFRS-IASB |  |  |
Deemed cost of real estate | (a) | 4,889,491 | 4,960,575
Effective rate of loans | (b) | (316,269) | (559,072)
Financing facilities granted at a below-the-market interest rate | (c) | (213,540) | -
Fair value of government and private securities | (d) | (24,587) | (31,439)
Loan impairment methodology differences | (e) | 419,042 | 690,843
Fair value of derivatives | (f) | (37,337) | (34,122)
Equity method of investments in associates and joint ventures | (g) | 170,128 | 191,493
Assets and liabilities for contracts with customers | (h) | (131,840) | (138,665)
Goodwill | (i) | 360 | -
Deferred income tax | (j) | (513,082) | (1,224,825)
Financial guarantee contracts | (k) | (5,454) | (3,425)
Employee benefits | (l) | (1,562) | (1,683)
Uncertain tax positions | (m) | 1,185,800 | -
Others |  | 666 | 1,203
Non-controlling interests | (n) | 298,126 | 267,737
SUBTOTAL |  | 31,776,490 | 20,578,655
Inflation adjustment | (o) | 17,740,165 | 17,943,079
EQUITY IN ACCORDANCE WITH IFRS-IASB |  | 49,516,655 | 38,521,734
Equity attributable to owners of the Bank |  | 49,061,871 | 38,022,269
Non-controlling interests |  | 454,784 | 499,465
Table of Effect of Transition of BCRA GAAP to IFRS-IASB in Profit or Loss |
| Ref | December 31, 2017
PROFIT OR LOSS IN ACCORDANCE WITH BCRA GAAP |  | 3,878,265
Adjustments due to implementation of IFRS-IASB |  |
Depreciation of property | (a) | (71,084)
Effective rate of loans | (b) | 242,803
Financing facilities granted at a below-the-market interest rate | (c) | (213,540)
Fair value of government and private securities | (d) | 131,614
Loan impairment methodology differences | (e) | (271,801)
Fair value of derivatives | (f) | (3,215)
Equity method of investments in associates and joint ventures | (g) | (37,928)
Assets and liabilities for contracts with customers | (h) | 6,825
Goodwill | (i) | 360
Deferred income tax | (j) | 554,741
Financial guarantee contracts | (k) | (2,029)
Employee benefits | (l) | 121
Uncertain tax positions | (m) | 1,185,800
Others |  | 125
Non-controlling interests | (n) | 30,389
SUBTOTAL |  | 5,431,446
Inflation adjustment | (o) | (3,571,935)
PROFIT OR LOSS IN ACCORDANCE WITH IFRS-IASB |  | 1,859,511
Table of Effect of Transition of BCRA GAAP to IFRS-IASB in Other Comprehensive Income Loss |
| December 31, 2017
Other comprehensive income/(loss) |
Loss for the year from financial instruments at fair value through OCI | (124,762)
Related tax | 39,567
Profit or loss for the year for the share in OCI from associates at equity-method | (2,232)
SUBTOTAL | (87,427)
Inflation adjustment | (55,205)
Other Comprehensive loss in accordance with IFRS-IASB | (142,632)
Total Comprehensive Income in accordance with IFRS-IASB | 1,716,879
OCI attributable to owners of the Bank | 1,761,188
Non-controlling interests | (44,309)
Table of Significant Inputs Used, Detailed by Area and their Relation to Fair Value of Property and Equipment |
Main calculation variables, unobservable | Interrelation between the main variables and fair value | City of Buenos Aires | Provinces of Buenos Aires, Córdoba and Santa Fe | Rest of the country
Price per square meter | The higher the price per square meter, the higher the fair value | Ps.18,452 to Ps.145,631 | Ps.17,699 to Ps.89,655 | Ps.4,800 to Ps.57,143
Age and preservation status | The higher the age, the lower the fair value. | From 1930 to 2016 | From 1920 to 2010 | From 1935 to 2016
The better the preservation status, the higher the fair value | Status: Good to Excellent | Status: Good to Very good | Status: Good to Very good
Table of Significant Inputs Used, Detailed by Area and their Relation to Fair Value of Investment Properties |
Main calculation variables, unobservable | Interrelation between the main variables and fair value | City of Buenos Aires | Provinces of Buenos Aires and Santa Fe | Rest of the country
Price per square meter | The higher the price per square meter, the higher the fair value | Ps.8,367 to Ps.46,581 | Ps.8,933 to Ps.20,175 | Ps.8,830 to Ps.14,046
Age and preservation status | The higher the age, the lower the fair value. | From 1900 to 1990 | From 1973 to 1975 | From 1970 to 1984
The better the preservation status, the higher the fair value | Status: Fair to Good | Status: Fair to Good | Status: Fair to Good
Table of Effect of Transition of BCRA GAAP to IFRS-IASB in Cash Flows |
| Cash flows in accordance with BCRA GAAP | Assets considered cash equivalents under BCRA GAAP (a) | PSA deconsolidation (b) | Other (c) | Adjustment to express the amounts in terms of measuring unit current at December 31, 2018 | Cash flows in accordance with IFRS-IASB
Cash and cash equivalents at December 31, 2017 | 48,856,107 | (671,138) | (20,020) | - | 40,581,476 | 88,746,425
Cash and cash equivalents at December 31, 2018 | 39,524,382 | (1,271,767) | (16,673) | - | 18,217,742 | 56,453,684
Change in cash and cash equivalents | (9,331,725) | (600,629) | 3,347 | - | (22,363,734) | (32,292,741)
Cash flow from operating activities | (14,948,594) | (600,629) | 223,347 | (133,732) | (14,032,441) | (29,492,049)
Cash flow from operating activities | (1,636,340) | - | - | 163,226 | (553,569) | (2,026,683)
Cash flow from operating activities | 5,448,732 | - | (220,000) | (29,494) | 3,757,021 | 8,956,259
Effect of exchange rate on cash positions | 1,804,477 | - | - | - | (3,660,959) | (1,856,482)
Inflation effect on cash and cash equivalents balances | - | - | - | - | (7,873,786) | (7,873,786)
Change in cash and cash equivalents | (9,331,725) | (600,629) | 3,347 | - | (22,363,734) | (32,292,741)

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