XML 143 R122.htm IDEA: XBRL DOCUMENT
v3.21.1

Income Tax - Reconciliation of Effective Tax Rate (Details) - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |  |  |  |
Profit before income tax | $ 18,102,889 | $ 24,636,513 | $ 5,794,181 |  |  |
Income tax rate | 30.00% | 30.00% | 30.00% |  |  |
Income tax using the Bank's income tax rate | $ 5,430,867 | $ 7,390,954 | $ 1,738,254 |  |  |
Permanent Differences [Abstract] |  |  |  |  |  |
Tax -exempt income | (328,390) | (655,330) | (411,218) |  |  |
Non-deductible expenses | 120,650 | 87,334 | 146,568 |  |  |
Change in tax rate | (444,727) | (1,281,548) | (604,046) |  |  |
Other | 194,985 | (21,293) | (36,906) |  |  |
Net monetary inflation adjustment | 8,755,629 | 10,490,151 | 11,210,387 |  |  |
Sub total | 13,729,014 | 16,010,268 | 12,043,039 |  |  |
Inflation adjustment for tax purposes | (5,367,113) | (13,189,209) | (2,961,457) |  |  |
Adjustments for current tax of prior periods | (327,807) |  |  |  |  |
Income tax expense | $ 8,034,094 | $ 2,821,059 | $ 9,081,582 | $ 555,002 | $ 647,945 | $ 264,257
Effective tax rate | 44.00% | 11.00% | 157.00% |  |  |

X
- Definition Change In Tax Rate. + References No definition available. + Details
Name: | bbar_ChangeIntaxRate
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Bank Income Tax Rate. + References No definition available. + Details
Name: | bbar_IncomeTaxBankIncomeTaxRate
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Inflation Adjustment. + References No definition available. + Details
Name: | bbar_InflationAdjustment
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Net Monetary Inflation Adjustement. + References No definition available. + Details
Name: | bbar_NetMonetaryInflationAdjustement
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Non Deductible Expense. + References No definition available. + Details
Name: | bbar_NonDeductibleExpense
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Other. + References No definition available. + Details
Name: | bbar_Other
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Sub Total. + References No definition available. + Details
Name: | bbar_SubTotal
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Exempt Income. + References No definition available. + Details
Name: | bbar_TaxExemptIncome
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments of tax expense (income) recognised in the period for current tax of prior periods. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 80 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_80_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_h&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2020-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2020-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_79&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_d&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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