XML 75 R58.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial assets at amortized cost (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Financial Assets at Amortised Cost [Abstract] |
Table of Loans and Advances to Financial Institutions |
|  | December 31, 2022 |  |  | December 31, 2021 |
Loans and advances to financial institutions |  |  | 4,464,832 |  |  |  | 8,282,236 |
Allowances for ECL |  |  | (233,055 | ) |  |  | (81,146 | )
TOTAL |  |  | 4,231,777 |  |  |  | 8,201,090 |
Table of Loans and Advances to Customers |
|  | December 31, 2022 |  |  | December 31, 2021 |
Credit Cards |  |  | 274,537,256 |  |  |  | 306,094,971 |
Consumer loans |  |  | 71,324,186 |  |  |  | 79,769,338 |
Overdrafts |  |  | 62,947,418 |  |  |  | 43,883,358 |
Commercial papers |  |  | 58,508,686 |  |  |  | 56,750,248 |
Notes |  |  | 58,203,908 |  |  |  | 39,743,482 |
Real estate mortgage |  |  | 38,509,996 |  |  |  | 44,624,959 |
Loans for the prefinancing and financing of exports |  |  | 25,073,189 |  |  |  | 25,990,486 |
Pledge loans |  |  | 24,708,033 |  |  |  | 31,832,424 |
Receivables from financial leases |  |  | 6,388,015 |  |  |  | 5,673,027 |
Loans to employees |  |  | 4,822,005 |  |  |  | 5,681,248 |
Other financing |  |  | 108,488,268 |  |  |  | 116,611,613 |
Allowances for ECL |  |  | (20,656,668 | ) |  |  | (26,601,372 | )
TOTAL |  |  | 712,854,292 |  |  |  | 730,053,782 |
Summary of Loans by Economic Activity |
|  | December 31, 2022 |
|  | Loan portfolio |
|  | Performing |  |  | % |  |  | Non-performing |  |  | % |  |  | Total |
|  | (in thousands of pesos, except percentages) |
Agricultural and livestock |  |  | 33,667,216 |  |  |  | 4.64 | % |  |  | 196,848 |  |  |  | 1.56 | % |  |  | 33,864,064 |
Construction |  |  | 5,028,895 |  |  |  | 0.69 | % |  |  | 196,285 |  |  |  | 1.56 | % |  |  | 5,225,180 |
Consumer |  |  | 380,678,024 |  |  |  | 52.48 | % |  |  | 9,678,386 |  |  |  | 76.93 | % |  |  | 390,356,410 |
Electricity, oil, water and sanitary services |  |  | 1,064,451 |  |  |  | 0.15 | % |  |  | 994 |  |  |  | 0.01 | % |  |  | 1,065,445 |
Financial sector |  |  | 4,464,832 |  |  |  | 0.62 | % |  |  | — |  |  |  | 0.00 | % |  |  | 4,464,832 |
Government services |  |  | 1,399 |  |  |  | 0.00 | % |  |  | — |  |  |  | 0.00 | % |  |  | 1,399 |
Central Bank |  |  | 9,034 |  |  |  | 0.00 | % |  |  | — |  |  |  | 0.00 | % |  |  | 9,034 |
Mining products |  |  | 24,932,316 |  |  |  | 3.44 | % |  |  | 1,011,509 |  |  |  | 8.04 | % |  |  | 25,943,825 |
Other manufacturing |  |  | 77,354,512 |  |  |  | 10.66 | % |  |  | 166,478 |  |  |  | 1.32 | % |  |  | 77,520,990 |
Services |  |  | 7,605,892 |  |  |  | 1.05 | % |  |  | 29,089 |  |  |  | 0.23 | % |  |  | 7,634,981 |
Transport |  |  | 11,832,443 |  |  |  | 1.63 | % |  |  | 50,539 |  |  |  | 0.40 | % |  |  | 11,882,982 |
Wholesale and retail trade |  |  | 51,357,690 |  |  |  | 7.08 | % |  |  | 78,089 |  |  |  | 0.62 | % |  |  | 51,435,779 |
Others |  |  | 127,408,729 |  |  |  | 17.56 | % |  |  | 1,172,575 |  |  |  | 9.33 | % |  |  | 128,581,304 |
|  |  | 725,405,433 |  |  |  | 100.00 | % |  |  | 12,580,792 |  |  |  | 100.00 | % |  |  | 737,986,225 |
|  | December 31, 2021 |
|  | Loan portfolio |
|  | Performing |  |  | % |  |  | Non-performing |  |  | % |  |  | Total |
|  | (in thousands of pesos, except percentages) |
Agricultural and livestock |  |  | 31,648,639 |  |  |  | 4.24 | % |  |  | 273,221 |  |  |  | 1.46 | % |  |  | 31,921,860 |
Construction |  |  | 4,257,310 |  |  |  | 0.57 | % |  |  | 466,471 |  |  |  | 2.49 | % |  |  | 4,723,781 |
Consumer |  |  | 427,659,370 |  |  |  | 57.31 | % |  |  | 8,402,172 |  |  |  | 44.84 | % |  |  | 436,061,542 |
Electricity, oil, water and sanitary services |  |  | 338,998 |  |  |  | 0.05 | % |  |  | 95 |  |  |  | 0.00 | % |  |  | 339,093 |
Financial sector |  |  | 8,282,236 |  |  |  | 1.11 | % |  |  | — |  |  |  | 0.00 | % |  |  | 8,282,236 |
Government services |  |  | 1,441 |  |  |  | 0.00 | % |  |  | — |  |  |  | 0.00 | % |  |  | 1,441 |
Mining products |  |  | 26,022,761 |  |  |  | 3.49 | % |  |  | 3,400,682 |  |  |  | 18.15 | % |  |  | 29,423,443 |
Other manufacturing |  |  | 83,177,092 |  |  |  | 11.15 | % |  |  | 942,984 |  |  |  | 5.03 | % |  |  | 84,120,076 |
Services |  |  | 5,798,681 |  |  |  | 0.78 | % |  |  | 20,251 |  |  |  | 0.11 | % |  |  | 5,818,932 |
Transport |  |  | 7,906,925 |  |  |  | 1.06 | % |  |  | 60,497 |  |  |  | 0.32 | % |  |  | 7,967,422 |
Wholesale and retail trade |  |  | 54,855,060 |  |  |  | 7.35 | % |  |  | 514,994 |  |  |  | 2.75 | % |  |  | 55,370,054 |
Others |  |  | 96,250,917 |  |  |  | 12.89 | % |  |  | 4,658,034 |  |  |  | 24.85 | % |  |  | 100,908,951 |
|  |  | 746,199,430 |  |  |  | 100.00 | % |  |  | 18,739,401 |  |  |  | 100.00 | % |  |  | 764,938,831 |
Summary of maturity analysis of finance lease payments receivable |
|  | December 31, 2022 |  |  | December 31, 2021 |
|  | Total investment |  |  | Present value of minimum lease collections |  |  | Total investment |  |  | Present value of minimum lease collections |
Term |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Up to 1 year |  |  | 3,282,675 |  |  |  | 1,388,031 |  |  |  | 2,778,486 |  |  |  | 1,564,448 |
From 1 to 5 years |  |  | 8,034,030 |  |  |  | 4,999,984 |  |  |  | 5,872,428 |  |  |  | 4,108,579 |
TOTAL |  |  | 11,316,705 |  |  |  | 6,388,015 |  |  |  | 8,650,914 |  |  |  | 5,673,027 |
Principal |  |  |  |  |  |  | 6,211,711 |  |  |  |  |  |  |  | 5,497,098 |
Interest accrued |  |  |  |  |  |  | 176,304 |  |  |  |  |  |  |  | 175,929 |
TOTAL |  |  |  |  |  |  | 6,388,015 |  |  |  |  |  |  |  | 5,673,027 |
Table of Reverse Repurchase Agreements |
|  | December 31, 2022 |  |  | December 31, 2021 |
BCRA repos |  |  | 52,564,802 |  |  |  | 267,934,977 |
Allowances for ECL |  |  | (91,594 | ) |  |  | (322,495 | )
TOTAL |  |  | 52,473,208 |  |  |  | 267,612,482 |
Summary of Debt securities |
|  | December 31, 2022 |  |  | December 31, 2021 |
Government securities |  |  | 44,527,097 |  |  |  | 43,956,008 |
Allowances for ECL |  |  | (6,709,331 | ) |  |  | (5,274,721 | )
TOTAL |  |  | 37,817,766 |  |  |  | 38,681,287 |
Table of Other Financial Assets |
|  | December 31, 2022 |  |  | December 31, 2021 |
Financial assets pledged as collateral |  |  | 29,495,681 |  |  |  | 30,517,448 |
Other receivables |  |  | 24,561,762 |  |  |  | 19,945,116 |
Receivable from financial institution for spot transactions pending settlement |  |  | 4,569,015 |  |  |  | 5,092,137 |
Receivable from non-financial institution for spot transactions pending settlement |  |  | 87,780 |  |  |  | 15,775 |
Others |  |  | 59,788 |  |  |  | 384,759 |
Allowances for ECL |  |  | (462,035 | ) |  |  | (561,113 | )
TOTAL |  |  | 58,311,991 |  |  |  | 55,394,122 |

X
- Definition Disclosure of Detailed Information About Loans by Economic Activity Explanatory . + References No definition available. + Details
Name: | bbar_DisclosureOfDetailedInformationAboutLoansByEconomicActivityExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financial Assets at Amortised Cost Abstract. + References No definition available. + Details
Name: | bbar_FinancialAssetsAtAmortisedCostAbstract
Namespace Prefix: | bbar_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of Loans and Advances to Customers Explanatory. + References No definition available. + Details
Name: | bbar_TableOfLoansAndAdvancesToCustomersTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of Loans and Advances to Financial Institutions Explanatory. + References No definition available. + Details
Name: | bbar_TableOfLoansAndAdvancesToFinancialInstitutionsTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of Other Financial Assets Explanatory. + References No definition available. + Details
Name: | bbar_TableOfOtherFinancialAssetsTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of Reverse Repurchase Agreements Explanatory. + References No definition available. + Details
Name: | bbar_TableOfReverseRepurchaseAgreementsTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDebtSecuritiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_94&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration