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CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - ARS ($) $ in Thousands | Total | Share capital [member] | Share premium [member] | Inflation adjustment to share capital [member] | Fair value reserve [member] | Share of OCI from associates and joint ventures [member] | Legal reserve [member] | Other reserves [member] | Accumulated loss [member] | Total equity attributable to owners of the Bank [member] | Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2016 | $ 59,258,907 |  | $ 536,878 |  | $ 3,050,047 |  | $ 13,416,530 |  | $ 299,211 |  | $ 9,618 |  | $ 9,349,455 |  | $ 24,051,594 |  | $ 7,777,235 |  | $ 58,490,568 |  | $ 768,339 |
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year | 2,860,529 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 2,928,692 |  | 2,928,692 |  | (68,163) |
Other comprehensive income (loss) for the year | (219,414) |  | 0 |  | 0 |  | 0 |  | (213,810) |  | (5,604) |  | 0 |  | 0 |  | 0 |  | (219,414) |  | 0 |
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 1,945,926 |  | 0 |  | (1,945,926) |  | 0 |  | 0 |
Cash dividends | (2,237,938) | [1] | 0 | [1] | 0 | [1] | 0 | [1] | 0 | [2] | 0 | [2] | 0 | [2] | 0 | [2] | (2,237,938) | [1] | (2,237,938) | [1] | 0 | [1]
Other reserves | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 5,351,085 |  | (5,351,085) |  | 0 |  | 0 |
Subscription of shares approved by the Shareholders' Meeting held on June 13, 2017 (Note 26) | 16,511,145 |  | 75,782 |  | 16,322,370 |  | 112,993 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 16,511,145 |  | 0 |
Other distributions | (571) |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (571) |
Ending balance at Dec. 31, 2017 | 76,172,658 |  | 612,660 |  | 19,372,417 |  | 13,529,523 |  | 85,401 |  | 4,014 |  | 11,295,381 |  | 29,402,679 |  | 1,170,978 |  | 75,473,053 |  | 699,605 |
Adjustment on initial application of IFRS 9, net of tax | (1,115,913) |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (1,115,913) |  | (1,115,913) |  | 0 |
Restated balance at the beginning of the year | 75,056,745 |  | 612,660 |  | 19,372,417 |  | 13,529,523 |  | 85,401 |  | 4,014 |  | 11,295,381 |  | 29,402,679 |  | 55,065 |  | 74,357,140 |  | 699,605 |
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year | (2,414,711) |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (2,291,690) |  | (2,291,690) |  | (123,021) |
Other comprehensive income (loss) for the year | (42,684) |  | 0 |  | 0 |  | 0 |  | (241,709) |  | 199,025 |  | 0 |  | 0 |  | 0 |  | (42,684) |  | 0 |
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 1,607,696 |  | 0 |  | (1,607,696) |  | 0 |  | 0 |
Cash dividends | (2,010,520) |  | 0 | [3] | 0 | [3] | 0 | [3] | 0 | [3] | 0 | [3] | 0 | [3] | 0 | [3] | (2,010,520) | [3] | (2,010,520) | [3] | 0 | [3]
Other reserves | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 4,420,265 |  | (4,420,265) |  | 0 |  | 0 |
Other net increases | 37,613 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 37,613 |
- Gain (loss) of control over subsidiaries (Note 42) | (567,875) |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (567,875) |
Ending balance at Dec. 31, 2018 | 70,058,568 |  | 612,660 |  | 19,372,417 |  | 13,529,523 |  | (156,308) |  | 203,039 |  | 12,903,077 |  | 33,822,944 |  | (10,275,106) |  | 70,012,246 |  | 46,322 |
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year | 16,024,220 |  | 0 |  | 0 |  | 0 |  |  |  |  |  |  |  |  |  | 16,027,533 |  | 16,027,533 |  | (3,313) |
Other comprehensive income (loss) for the year | 404,329 |  | 0 |  | 0 |  | 0 |  | 567,213 |  | (153,698) |  | 0 |  | 0 |  | 0 |  | 413,515 |  | (9,186) |
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 2,957,792 |  | 0 |  | (2,957,792) |  | 0 |  | 0 |
Cash dividends | (3,702,747) |  | 0 | [2] | 0 | [2] | 0 | [2] |  |  |  |  |  |  |  |  | (3,702,747) | [2] | (3,702,747) | [2] | 0 | [2]
Other reserves | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 18,279,532 |  | (18,279,532) |  | 0 |  | 0 |
- Pending issuance (Note 26) | 970 |  | 50 |  | 9,731 |  | 54 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 9,835 |  | (8,865) |
- Gain (loss) of control over subsidiaries (Note 42) | 1,551,730 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 1,551,730 |
Ending balance at Dec. 31, 2019 | $ 84,337,070 |  | $ 612,710 |  | $ 19,382,148 |  | $ 13,529,577 |  | $ 410,905 |  | $ 49,341 |  | $ 15,860,869 |  | $ 52,102,476 |  | $ (19,187,644) |  | $ 82,760,382 |  | $ 1,576,688 |
[1] | Dividends per share amounts to 2.29327
[2] | Dividends per share amounts to 6.043726
[3] | Dividends per share amounts to 3.281626

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