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