XML 130 R88.htm IDEA: XBRL DOCUMENT
v3.20.1

Fair Values Of Financial Instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Fair Value Of Financial Instruments [Abstract] |
Table Of Assets And Liabilities Measured At Fair Value |
|  | Accounting balance |  |  | Total fair value |  |  | Level 1 Fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss - Debt securities |  |  | 4,129,970 |  |  |  | 4,129,970 |  |  |  | — |  |  |  | 4,129,970 |  |  |  | — |
Financial assets at fair value through profit or loss - Derivatives |  |  | 3,047,036 |  |  |  | 3,047,036 |  |  |  | — |  |  |  | 2,362,036 |  |  |  | 685,000 |
Financial assets at fair value through profit or loss - Equity instruments |  |  | 4,152,821 |  |  |  | 4,152,821 |  |  |  | 1,119,811 |  |  |  | — |  |  |  | 3,033,010 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 45,178,513 |  |  |  | 45,178,513 |  |  |  | 1,225,033 |  |  |  | 43,953,480 |  |  |  | — |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 27,369 |  |  |  | 27,369 |  |  |  | — |  |  |  | 27,369 |  |  |  | — |
Total |  |  | 56,535,709 |  |  |  | 56,535,709 |  |  |  | 2,344,844 |  |  |  | 50,472,855 |  |  |  | 3,718,010 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trading liabilities |  |  | 580,802 |  |  |  | 580,802 |  |  |  | 580,802 |  |  |  | — |  |  |  | — |
Derivatives |  |  | 3,072,947 |  |  |  | 3,072,947 |  |  |  | — |  |  |  | 3,072,947 |  |  |  | — |
Total |  |  | 3,653,749 |  |  |  | 3,653,749 |  |  |  | 580,802 |  |  |  | 3,072,947 |  |  |  | — |
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2018 is detailed below:
|  | Accounting balance |  |  | Total fair value |  |  | Level 1 Fair value |  |  | Level 2 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss - Debt securities |  |  | 11,549,889 |  |  |  | 11,549,889 |  |  |  | 83,086 |  |  |  | 11,466,803 |
Financial assets at fair value through profit or loss - Derivatives |  |  | 909,793 |  |  |  | 909,793 |  |  |  | — |  |  |  | 909,793 |
Financial assets at fair value through profit or loss - Equity instruments |  |  | 812,275 |  |  |  | 812,275 |  |  |  | 812,275 |  |  |  | — |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 37,765,909 |  |  |  | 37,765,909 |  |  |  | 154,088 |  |  |  | 37,611,821 |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 21,423 |  |  |  | 21,423 |  |  |  | 20,346 |  |  |  | 1,077 |
Total |  |  | 51,059,289 |  |  |  | 51,059,289 |  |  |  | 1,069,795 |  |  |  | 49,989,494 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trading liabilities |  |  | 1,064,936 |  |  |  | 1,064,936 |  |  |  | 250,279 |  |  |  | 814,657 |
Derivatives |  |  | 2,118,671 |  |  |  | 2,118,671 |  |  |  | — |  |  |  | 2,118,671 |
Total |  |  | 3,183,607 |  |  |  | 3,183,607 |  |  |  | 250,279 |  |  |  | 2,933,328 |
Table Of Transfers Between Hierarchy Levels From Level 1 To Level 2 |
|  | December 31, 2019 |  |  | December 31, 2018 |
Argentine Treasury Bond in Pesos due 2038 |  |  | — |  |  |  | 2,484 |
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets | The sensitivity is related to the two following variables: the WACC (Weighted Average Cost of Capital) and the g level (the growth factor for future cash flows after 2023 that determines the terminal value):
Prisma equity (49%) + minority discount (9.09%) – US$ millions |
|  |  |  |  | g (terminal value growth – annual) |
|  |  |  |  |  |  | 2.50 | % |  |  | 3.00 | % |  |  | 3.50 | %
|  |  | 97.5 | % |  |  | 467.8 |  |  |  | 480.0 |  |  |  | 493.3 |
WACC |  |  | 100 | % |  |  | 461.8 |  |  |  | 473.8 |  |  |  | 486.8 |
|  |  | 102.5 | % |  |  | 455.9 |  |  |  | 467.7 |  |  |  | 480.5 |
Table Of Assets And Liabilities Not Measured At Fair Value |
|  | Accounting balance |  |  | Total fair value |  |  | Level 2 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 156,259,910 |  |  |  | (a | ) |  |  | — |
Other financial assets |  |  | 10,897,537 |  |  |  | (a | ) |  |  | — |
Loans and advances |  |  | 195,129,732 |  |  |  | 193,160,534 |  |  |  | 193,160,534 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 293,988,047 |  |  |  | 292,145,753 |  |  |  | 292,145,753 |
Other financial liabilities |  |  | 28,825,175 |  |  |  | (a | ) |  |  | — |
Bank loans |  |  | 6,148,876 |  |  |  | 6,116,044 |  |  |  | 6,116,044 |
Debt securities issued |  |  | 7,319,081 |  |  |  | 7,264,514 |  |  |  | 7,264,514 |
(a) | The Group does not report the fair value as it considers it to be similar to its accounting value.
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2018 is detailed below:
|  | Accounting balance |  |  | Total fair value |  |  | Level 2 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 152,456,309 |  |  |  | (a | ) |  |  | — |
Reverse repurchase agreements |  |  | 19,566,144 |  |  |  | (a | ) |  |  | — |
Other financial assets |  |  | 19,786,689 |  |  |  | (a | ) |  |  | — |
Loans and advances |  |  | 279,336,187 |  |  |  | 271,977,546 |  |  |  | 271,977,546 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 399,209,017 |  |  |  | 395,210,860 |  |  |  | 395,210,860 |
Repurchase agreements |  |  | 22,030 |  |  |  | (a | ) |  |  | — |
Other financial liabilities |  |  | 43,364,418 |  |  |  | (a | ) |  |  | — |
Bank loans |  |  | 8,503,124 |  |  |  | (a | ) |  |  | — |
Debt securities issued |  |  | 3,805,337 |  |  |  | 3,710,516 |  |  |  | 3,710,516 |
(a) | The Group does not report the fair value as it considers it to be similar to its accounting value.
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] | Below we present the sensitivity for the valuation of the put option per share, based on the level of implied volatility and the theoretical exercise price of the share price, the result of which is shown in the tables below:
Sensibility - US$ |
|  |  |  |  | Volatility |
|  |  |  |  |  |  | 10.0 | % |  |  | 12.2 | % |  |  | 15.0 | % |  |  | 20.0 | %
|  |  | 95 | % |  |  | 0.84 |  |  |  | 0.98 |  |  |  | 1.16 |  |  |  | 1.45 |
EBITDA |  |  | 100 | % |  |  | 0.95 |  |  |  | 1.10 |  |  |  | 1.29 |  |  |  | 1.59 |
|  |  | 105 | % |  |  | 1.08 |  |  |  | 1.23 |  |  |  | 1.42 |  |  |  | 1.73 |
Sensibility - $ |
|  |  |  |  | Volatility |
|  |  |  |  |  |  | 10.0 | % |  |  | 12.2 | % |  |  | 15.0 | % |  |  | 20.0 | %
|  |  | 95 | % |  |  | 48.15 |  |  |  | 56.30 |  |  |  | 66.51 |  |  |  | 83.47 |
EBITDA |  |  | 100 | % |  |  | 54.88 |  |  |  | 63.43 |  |  |  | 74.04 |  |  |  | 91.58 |
|  |  | 105 | % |  |  | 62.43 |  |  |  | 70.55 |  |  |  | 81.58 |  |  |  | 99.70 |
Reconciliation of unobservable input reconciliation | The following table shows a reconciliation between opening balances and final balances of Level 3 fair values:
|  | December 31, 2019 |
Balance at the beginning of the fiscal year |  |  | — |
Investments in equity instruments – Prisma Medios de Pago S.A. |  |  | 3,033,010 |
Derivatives - Put options - Prima Medios de Pago S.A. |  |  | 685,000 |
Balance at year-end |  |  | 3,718,010 |
Accounts |  | Balances as of December 31, 2018 |  |  | Ownership interest (49.0000%) |  |  | Gains on financial assets at fair value through profit net |  |  | Net monetary inflation adjustment |  |  | Balances as of December 31, 2019 |
Investments in equity instruments – Prisma Medios de Pago S.A. |  |  | — |  |  |  | 212,463 |  |  |  | 3,805,345 |  |  |  | (984,798 | ) |  |  | 3,033,010 |
Derivatives - Put options - Prima Medios de Pago S.A. |  |  | — |  |  |  | — |  |  |  | 685,000 |  |  |  | — |  |  |  | 685,000 |
Total |  |  | — |  |  |  | 212,463 |  |  |  | 4,490,345 |  |  |  | (984,798 | ) |  |  | 3,718,010 |

X
- Definition Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs assets + References No definition available. + Details
Name: | bbar_DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatoryTextBlock
Namespace Prefix: | bbar_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bbar_FairValueOfFinancialInstrumentsAbstract
Namespace Prefix: | bbar_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of unobservable input reconciliation [Text Block] + References No definition available. + Details
Name: | bbar_ReconciliationOfUnobservableInputReconciliationTableTextBlock
Namespace Prefix: | bbar_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of assets and liabilities measured at fair value + References No definition available. + Details
Name: | bbar_TableOfAssetsAndLiabilitiesMeasuredAtFairValueExplanatoryTextBlock
Namespace Prefix: | bbar_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of assets and liabilities not measured at fair value + References No definition available. + Details
Name: | bbar_TableOfAssetsAndLiabilitiesNotMeasuredAtFairValueExplanatoryTextBlock
Namespace Prefix: | bbar_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of transfers between hierarchy levels from level 1 to level 2 + References No definition available. + Details
Name: | bbar_TableOfTransfersBetweenHierarchyLevelsFromLevel1ToLevel2ExplanatoryTextBlock
Namespace Prefix: | bbar_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_h&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration