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Earnings per share | 12 Months Ended
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Dec. 31, 2019
Earnings per share [abstract] |
Earnings per share |
6. | Earnings per share
The Group presents basic and diluted earnings per share (“EPS”) data for its ordinary shares. Basic EPS is calculated by dividing the profit or loss that is attributable to ordinary shareholders of the Bank by the weighted-average number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss that is attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares. The calculation of the earnings per share is detailed below:
Accounts |  | December 31, 2019 |  |  | December 31, 2018 |  |  | December 31, 2017 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Profit (Loss) attributable to owners of the Bank |  |  | 16,027,533 |  |  |  | (2,291,690 | ) |  |  | 2,928,692 |
Profit (Loss) attributable to owners of the Bank adjusted to reflect the effect of dilution |  |  | 16,027,533 |  |  |  | (2,291,690 | ) |  |  | 2,928,692 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average of outstanding ordinary shares for the year |  |  | 612,671,108 |  |  |  | 612,659,638 |  |  |  | 569,909,668 |
Weighted average of outstanding ordinary shares for the year adjusted to reflect the effect of dilution |  |  | 612,671,108 |  |  |  | 612,659,638 |  |  |  | 569,909,668 |
Basic earnings per share (1) |  |  | 26.1601 |  |  |  | (3.7406 | ) |  |  | 5.1389 |
Diluted earnings per share (1) |  |  | 26.1601 |  |  |  | (3.7406 | ) |  |  | 5.1389 |
(1) | Since Banco BBVA Argentina S.A. has not issued financial instruments with a dilutive effect on earnings per share, basic and diluted earnings per share are the same.

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