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Capital and Reserves | 12 Months Ended
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Dec. 31, 2019
Capital and reserves [Abstract] |
Disclosure of Capital and Reserves |
26. | Capital and Reserves
| • |  | Share capital
Shares |  |  | Share capital |
Class |  | Quantity |  |  | Nominal value per share |  |  | Votes per share |  |  | Shares outstanding |  |  | Pending issuance or distribution |  |  | Paid-in |
Ordinary |  |  | 612,710,079 |  |  |  | 1 |  |  |  | 1 |  |  |  | 612,615 |  |  |  | 95 |  |  |  | 612,710 |
On April 24, 2019 the shareholders meeting of BBVA Argentina and the shareholders meetings of its subsidiary BBVA Francés Valores S.A. approved the merger of the two companies, effective as from October 1, 2019. Prior of the merger, BBVA Argentina had a 95% holding of shares and votes of BBVA Francés Valores S.A. On October 9, 2019, the Argentine Securities Commision (CNV) handed down Resolution No. 20484/2019 concerning the merger, by which Banco BBVA Argentina S.A. was authorized to proceed with the issuance of 50,441 common book-entry shares, with a nominal value of $ 1 and entitled to one (1) vote each. As of the date of these consolidated financial statements, the merger and the ensuing capital stock increase are in the process of being registered with the Argentine Superintendence of Corporations (IGJ). The following table shows the reconciliation of the number of shares at opening date to closing date:
Quantity of shares at January 1, 2017 |  |  | 536,877,850 |
Issuance of shares 2017 |  |  | 75,781,788 |
Quantity of shares at December 31, 2017 and 2018 |  |  | 612,659,638 |
Insuance of shares 2019 (*) |  |  | 50,441 |
Quantity of shares at December 31, 2019 |  |  | 612,710,079 |
(*) | Pending issuance
| • |  | Share premium
The share premium account represents the difference between the par value of the shares issued and the subscription price.
| • |  | Inflation adjustment to share capital
It comprises the cumulative monetary inflation adjustment on the share capital.
| • |  | Fair value reserve
The fair value reserve comprises the cumulative net change in the fair value of financial assets measured at FVOCI, net of the related income tax.
| • |  | Legal reserve
BCRA regulations establish that 20% of net income as determined in accordance with BCRA Generally Accepted Accounting Principles (BCRA GAAP), should be allocated to the legal reserve.
| • |  | Other reserve
Set up to fulfil the requirement of CNV where the entire balance of retained earnings determined in accordance with BCRA GAAP needs to be allocated by the Shareholders’ meeting to cash dividends, dividends in shares, set up reserves other than the legal reserve, or a combination of all of them.
| • |  | Restrictions to the payment of dividends
For statutory purposes, the Bank prepares financial statements in accordance with BCRA accounting standards. Dividend distributions are determined by the Shareholders based on these statutory financial statements. Pursuant to the provisions in the regulation in force issued by the BCRA, financial institutions shall apply an annual 20% of the year’s profits determined in accordance with BCRA GAAP to increase legal reserves. Furthermore, pursuant to the requirements in General Resolution No. 622 issued by the CNV, the Shareholders’ Meeting considering the financial statements with positive accumulated results determined in accordance with BCRA GAAP shall specifically provide for the allocation of those results. Specifically, the mechanism to be followed by financial institutions to assess distributable amounts is defined by the BCRA through the regulations in force on the “Distribution of earnings”, provided certain conditions are not met, such as the registration for financial assistance for lack of liquidity granted by that entity, deficiencies in capital or minimum cash contributions and the existence of a certain type of penalty set forth by various regulators and weighted as significant and/or failure to implement corrective measures, among other conditions. On September 20, 2017, BCRA issued Communication “A” 6327, which establishes that financial entities will not be able to make profit distributions with the profit that is originated by the first application of the International Financial Reporting Standards (IFRS), and must constitute a special reserve that can only be used for capitalization or to absorb eventual negative balances of the item “Retained earnings”. In addition, the Bank shall maintain a minimum capital after the proposed distribution of profits. On April 24, 2019 the Shareholders’ Meeting approved the distribution of dividends for an amount of 2,407,000 in nominal value (corresponding to 3,702,747 in terms of currency as of December 31, 2019). On April 10, 2018 the Shareholders’ Meeting approved the distribution of cash dividends for an amount of 970,000 in nominal values (corresponding to 2,010,520 in terms of currency as of December 31, 2019), which were paid on May 9, 2018. Furthermore, on March 30, 2017, the Shareholders’ Meeting approved the distribution of dividends for an amount of 911,000 in nominal value (corresponding to 2,237,938 in terms of currency as of December 31, 2019), which were paid on August 10, 2017.

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- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_79&doctype=Standard -URIDate 2019-03-27 + Details
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