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CONSOLIDATED STATEMENT OF PROFIT OR LOSS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Profit or loss [abstract] |  |  |  |
Interest income |  | $ 114,857,754 | $ 86,873,096 | $ 54,939,993
Interest expenses |  | (48,569,727) | (38,055,410) | (18,397,317)
NET INTEREST INCOME |  | 66,288,027 | 48,817,686 | 36,542,676
Fee and commission income |  | 17,611,332 | 19,343,960 | 16,571,298
Fee and commission expense |  | (9,432,790) | (8,463,097) | (7,510,673)
Gains on financial assets and liabilities at fair value through profit or loss, net |  | 11,462,033 | 178,204 | 6,709,089
(Losses) gains on derecognition of financial assets not measured at fair value through profit or loss, net |  | (59,405) | (210,350) | 18,434
Exchange differences, net |  | 10,302,892 | 9,982,224 | 5,195,194
Other operating income |  | 8,801,349 | 3,241,213 | 2,989,237
Other operating expenses |  | (16,180,646) | (12,282,040) | (11,300,787)
GROSS INCOME |  | 88,792,792 | 60,607,800 | 49,214,468
Administration costs |  | (30,650,811) | (30,057,186) | (30,199,780)
Personnel benefits |  | (16,672,841) | (16,748,796) | (17,262,857)
Other administrative expenses |  | (13,977,970) | (13,308,390) | (12,936,923)
Depreciation and amortization |  | (4,207,771) | (2,957,059) | (2,198,822)
Impairment of financial assets |  | (15,752,414) | (5,897,990) | (3,888,609)
Loss on net monetary position |  | (20,213,528) | (17,927,987) | (9,475,736)
NET OPERATING INCOME |  | 17,968,268 | 3,767,578 | 3,451,521
Share of profit of equity accounted investees |  | 128,119 | 488,453 | 520,435
PROFIT BEFORE TAX |  | 18,096,387 | 4,256,031 | 3,971,956
Income tax expense |  | (2,072,167) | (6,670,742) | (1,111,427)
PROFIT (LOSS) FOR THE YEAR |  | 16,024,220 | (2,414,711) | 2,860,529
Attributable to owners of the Bank |  | 16,027,533 | (2,291,690) | 2,928,692
Attributable to non-controlling interest |  | $ (3,313) | $ (123,021) | $ (68,163)
EARNINGS PER SHARE |  |  |  |
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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