XML 105 R86.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Financial Instruments Risks (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of nature and extent of risks arising from financial instruments [abstract] |
Summary of Credit Risk Exposure of Loans and Advances | The Group’s credit risk exposure of financial assets, loan commitments and financial guarantees under IFRS 9 with stage allocation by asset classification as of December 31, 2023 and 2022 is provided below:
Credit risk exposure |  | December 31, 2023 |  |  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |
Cash and cash equivalents |  |  | 415,678,677 |  |  |  | 415,678,677 |  |  |  | — |  |  |  | — |
Financial assets at amortized cost |  |  | 3,492,654,055 |  |  |  | 3,154,006,364 |  |  |  | 303,440,509 |  |  |  | 35,207,182 |
Debt securities |  |  | 96,681,440 |  |  |  | — |  |  |  | 96,681,440 |  |  |  | — |
Wholesale |  |  | 1,221,331,138 |  |  |  | 1,129,949,339 |  |  |  | 85,843,115 |  |  |  | 5,538,684 |
- Business |  |  | 528,849,835 |  |  |  | 504,743,775 |  |  |  | 19,918,423 |  |  |  | 4,187,637 |
- Corporate and Investment Banking |  |  | 362,392,695 |  |  |  | 311,601,170 |  |  |  | 50,791,308 |  |  |  | 217 |
- Institutional and international |  |  | 10,319 |  |  |  | 3,685 |  |  |  | 1,537 |  |  |  | 5,097 |
- MSMEs |  |  | 159,206,280 |  |  |  | 142,728,700 |  |  |  | 15,131,847 |  |  |  | 1,345,733 |
- Others |  |  | 170,872,009 |  |  |  | 170,872,009 |  |  |  | — |  |  |  | — |
Retail |  |  | 972,219,682 |  |  |  | 821,635,230 |  |  |  | 120,915,954 |  |  |  | 29,668,498 |
- Advances |  |  | 1,909,410 |  |  |  | 1,166,156 |  |  |  | 377,016 |  |  |  | 366,238 |
- Credit cards |  |  | 674,523,874 |  |  |  | 582,116,623 |  |  |  | 78,202,893 |  |  |  | 14,204,358 |
- Personal loans |  |  | 153,475,842 |  |  |  | 131,013,331 |  |  |  | 11,302,243 |  |  |  | 11,160,268 |
- Pledge loans |  |  | 47,968,181 |  |  |  | 46,532,007 |  |  |  | 653,277 |  |  |  | 782,897 |
- Mortgages |  |  | 90,404,966 |  |  |  | 58,129,217 |  |  |  | 29,121,012 |  |  |  | 3,154,737 |
- Receivables from financial leases |  |  | 2,177,565 |  |  |  | 2,163,236 |  |  |  | 14,329 |  |  |  | — |
- Others |  |  | 1,759,844 |  |  |  | 514,660 |  |  |  | 1,245,184 |  |  |  | — |
Reverse repurchase agreements |  |  | 1,202,421,795 |  |  |  | 1,202,421,795 |  |  |  | — |  |  |  | — |
- BCRA repos |  |  | 1,202,421,795 |  |  |  | 1,202,421,795 |  |  |  | — |  |  |  | — |
Financial assets at fair value through other comprehensive income |  |  | 841,884,579 |  |  |  | 192,781,776 |  |  |  | 649,102,803 |  |  |  | — |
Debt securities |  |  | 841,884,579 |  |  |  | 192,781,776 |  |  |  | 649,102,803 |  |  |  | — |
Total financial assets risk |  |  | 4,750,217,311 |  |  |  | 3,762,466,817 |  |  |  | 952,543,312 |  |  |  | 35,207,182 |
Loan commitments and financial guarantees |  |  | 647,025,344 |  |  |  | 585,414,818 |  |  |  | 61,403,032 |  |  |  | 207,494 |
Wholesale |  |  | 241,347,117 |  |  |  | 217,735,177 |  |  |  | 23,589,353 |  |  |  | 22,587 |
- Business |  |  | 96,632,508 |  |  |  | 83,741,932 |  |  |  | 12,885,097 |  |  |  | 5,479 |
- Corporate and Investment Banking |  |  | 95,868,758 |  |  |  | 92,737,597 |  |  |  | 3,131,153 |  |  |  | 8 |
- Institutional and international |  |  | 35,404,046 |  |  |  | 31,588,932 |  |  |  | 3,815,114 |  |  |  | — |
- MSMEs |  |  | 13,441,805 |  |  |  | 9,666,716 |  |  |  | 3,757,989 |  |  |  | 17,100 |
Credit risk exposure |  | December 31, 2023 |  |  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |
Retail |  |  | 405,678,227 |  |  |  | 367,679,641 |  |  |  | 37,813,679 |  |  |  | 184,907 |
- Advances |  |  | 13,284,965 |  |  |  | 12,787,853 |  |  |  | 494,004 |  |  |  | 3,108 |
- Credit cards |  |  | 390,703,870 |  |  |  | 353,899,032 |  |  |  | 36,679,554 |  |  |  | 125,284 |
- Mortgages |  |  | 1,598,766 |  |  |  | 913,866 |  |  |  | 628,385 |  |  |  | 56,515 |
- Others |  |  | 90,626 |  |  |  | 78,890 |  |  |  | 11,736 |  |  |  | — |
Total loan commitments and financial guarantees |  |  | 647,025,344 |  |  |  | 585,414,818 |  |  |  | 61,403,032 |  |  |  | 207,494 |
Total credit risk exposure |  |  | 5,397,242,655 |  |  |  | 4,347,881,635 |  |  |  | 1,013,946,344 |  |  |  | 35,414,676 |
Credit risk exposure |  | December 31, 2022 |  |  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |
Cash and cash equivalents |  |  | 556,906,904 |  |  |  | 556,906,904 |  |  |  | — |  |  |  | — |
Financial assets at amortized cost |  |  | 2,783,507,847 |  |  |  | 2,401,123,764 |  |  |  | 343,206,765 |  |  |  | 39,177,318 |
Debt securities |  |  | 138,659,964 |  |  |  | — |  |  |  | 138,659,964 |  |  |  | — |
Wholesale |  |  | 1,214,785,498 |  |  |  | 1,155,211,671 |  |  |  | 53,184,583 |  |  |  | 6,389,244 |
- Business |  |  | 524,857,823 |  |  |  | 489,222,837 |  |  |  | 30,582,887 |  |  |  | 5,052,099 |
- Corporate and Investment Banking |  |  | 352,986,681 |  |  |  | 334,163,826 |  |  |  | 18,822,815 |  |  |  | 40 |
- Institutional and international |  |  | 188,578 |  |  |  | 8,729 |  |  |  | 178,046 |  |  |  | 1,803 |
- MSMEs |  |  | 153,825,763 |  |  |  | 148,889,626 |  |  |  | 3,600,835 |  |  |  | 1,335,302 |
- Others |  |  | 182,926,653 |  |  |  | 182,926,653 |  |  |  | — |  |  |  | — |
Retail |  |  | 1,266,372,541 |  |  |  | 1,082,222,249 |  |  |  | 151,362,218 |  |  |  | 32,788,074 |
- Advances |  |  | 3,354,887 |  |  |  | 1,837,008 |  |  |  | 987,944 |  |  |  | 529,935 |
- Credit cards |  |  | 822,762,185 |  |  |  | 707,207,058 |  |  |  | 102,601,449 |  |  |  | 12,953,678 |
- Personal loans |  |  | 220,915,565 |  |  |  | 194,713,429 |  |  |  | 13,703,503 |  |  |  | 12,498,633 |
- Pledge loans |  |  | 84,573,077 |  |  |  | 79,746,567 |  |  |  | 2,299,056 |  |  |  | 2,527,454 |
- Mortgages |  |  | 131,979,055 |  |  |  | 95,975,191 |  |  |  | 31,729,028 |  |  |  | 4,274,836 |
- Receivables from financial leases |  |  | 2,688,360 |  |  |  | 2,643,692 |  |  |  | 41,130 |  |  |  | 3,538 |
- Others |  |  | 99,412 |  |  |  | 99,304 |  |  |  | 108 |  |  |  | — |
Reverse repurchase agreements |  |  | 163,689,844 |  |  |  | 163,689,844 |  |  |  | — |  |  |  | — |
- BCRA repos |  |  | 163,689,844 |  |  |  | 163,689,844 |  |  |  | — |  |  |  | — |
Financial assets at fair value through other comprehensive income |  |  | 1,922,232,186 |  |  |  | 1,478,379,540 |  |  |  | 443,852,646 |  |  |  | — |
Debt securities |  |  | 1,922,232,186 |  |  |  | 1,478,379,540 |  |  |  | 443,852,646 |  |  |  | — |
Total financial assets risk |  |  | 5,262,646,937 |  |  |  | 4,436,410,208 |  |  |  | 787,059,411 |  |  |  | 39,177,318 |
Credit risk exposure |  | December 31, 2022 |  |  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |
Loan commitments and financial guarantees |  |  | 664,472,529 |  |  |  | 606,937,314 |  |  |  | 57,326,255 |  |  |  | 208,960 |
Wholesale |  |  | 124,191,534 |  |  |  | 109,972,663 |  |  |  | 14,184,466 |  |  |  | 34,405 |
- Business |  |  | 46,597,993 |  |  |  | 38,071,627 |  |  |  | 8,513,906 |  |  |  | 12,460 |
- Corporate and Investment Banking |  |  | 54,373,985 |  |  |  | 51,837,248 |  |  |  | 2,536,737 |  |  |  | — |
- Institutional and international |  |  | 11,467,755 |  |  |  | 9,147,894 |  |  |  | 2,319,861 |  |  |  | — |
- MSMEs |  |  | 11,751,801 |  |  |  | 10,915,894 |  |  |  | 813,962 |  |  |  | 21,945 |
Retail |  |  | 540,280,995 |  |  |  | 496,964,651 |  |  |  | 43,141,789 |  |  |  | 174,555 |
- Advances |  |  | 30,487,566 |  |  |  | 29,181,844 |  |  |  | 1,301,474 |  |  |  | 4,248 |
- Credit cards |  |  | 507,464,932 |  |  |  | 466,048,328 |  |  |  | 41,291,086 |  |  |  | 125,518 |
- Mortgages |  |  | 2,108,796 |  |  |  | 1,528,230 |  |  |  | 535,777 |  |  |  | 44,789 |
- Others |  |  | 219,701 |  |  |  | 206,249 |  |  |  | 13,452 |  |  |  | — |
Total loan commitments and financial guarantees |  |  | 664,472,529 |  |  |  | 606,937,314 |  |  |  | 57,326,255 |  |  |  | 208,960 |
Total credit risk exposure |  |  | 5,927,119,466 |  |  |  | 5,043,347,522 |  |  |  | 844,385,666 |  |  |  | 39,386,278 |
Summary of Credit Quality Analysis of Loans and Advances | The Group’s credit quality analysis of financial assets under IFRS 9 with risk allocation as of December 31, 2023 and 2022 is provided below:
Credit quality analysis |  | December 31, 2023 |  |  | December 31, 2022 |
Cash and cash equivalents |  |  |  |  |  |  |  |
- Low risk (PD < 2.3%) |  |  | 415,678,677 |  |  |  | 556,906,904 |
Total cash and cash equivalents |  |  | 415,678,677 |  |  |  | 556,906,904 |
Wholesale |  |  |  |  |  |  |  |
- Low risk (PD < 4%) |  |  | 1,254,676,711 |  |  |  | 1,167,991,905 |
- Medium risk (PD ≥ 4% to < 24%) |  |  | 166,178,544 |  |  |  | 112,799,574 |
- High risk (PD ≥ 24% to < 100% or Individually Stage 2) |  |  | 36,261,729 |  |  |  | 51,761,904 |
- Non performing (PD = 100% or Individually Stage 3) |  |  | 5,561,271 |  |  |  | 6,423,649 |
Total wholesale |  |  | 1,462,678,255 |  |  |  | 1,338,977,032 |
Retail |  |  |  |  |  |  |  |
- Low risk (PD < 2.3%) |  |  | 1,075,897,337 |  |  |  | 1,379,787,080 |
- Medium risk (PD ≥ 2.3% to < 29%) |  |  | 266,128,432 |  |  |  | 375,330,757 |
- High risk (PD ≥ 29% to < 100% or Individually Stage 2) |  |  | 6,018,735 |  |  |  | 18,573,070 |
- Non performing (PD = 100% or Individually Stage 3) |  |  | 29,853,405 |  |  |  | 32,962,629 |
Total retail |  |  | 1,377,897,909 |  |  |  | 1,806,653,536 |
Reverse repurchase agreement |  |  |  |  |  |  |  |
- BCRA repos (CCC+) |  |  | 1,202,421,795 |  |  |  | 163,689,844 |
Total reverse repurchase agreement |  |  | 1,202,421,795 |  |  |  | 163,689,844 |
Debt securities |  |  |  |  |  |  |  |
- BCRA Liquidity Bills (CCC+) |  |  | 174,330,520 |  |  |  | 1,466,786,104 |
- Government securities (CCC-) |  |  | 752,062,939 |  |  |  | 582,512,610 |
- Corporate bonds (B) |  |  | 12,085,356 |  |  |  | 11,593,436 |
- Corporate bonds (B-) |  |  | 87,204 |  |  |  | — |
Total debt securities |  |  | 938,566,019 |  |  |  | 2,060,892,150 |
Total credit risk exposure |  |  | 5,397,242,655 |  |  |  | 5,927,119,466 |
Table of Net Credit Risk Exposure Explanatory | the following table shows the net credit risk exposure as of December 31, 2023 and 2022:
|  | December 31, 2023 |  |  | December 31, 2022 |
Maximum exposure to credit risk |  |  | 5,397,242,655 |  |  |  | 5,927,119,466 |
Collateral held or other credit enhancements |  |  | (2,164,506,418 | ) |  |  | (1,089,537,232 | )
Total net credit risk exposure |  |  | 3,232,736,237 |  |  |  | 4,837,582,234 |
Table of Evolution of Total VaR | VaR (in millions of pesos)
|  | Year ended December 31, 2023 |  |  | Year ended December 31, 2022 |
Average |  |  | 303.54 |  |  |  | 141.13 |
Minimum |  |  | 24.49 |  |  |  | 48.71 |
Maximum |  |  | 1,586.80 |  |  |  | 263.07 |
Closing |  |  | 296.22 |  |  |  | 112.22 |
VaR per risk factors – (in millions of pesos)
VaR interest rate |  | Year ended December 31, 2023 |  |  | Year ended December 31, 2022 |
Average |  |  | 336.97 |  |  |  | 157.79 |
Minimum |  |  | 29.58 |  |  |  | 49.32 |
Maximum |  |  | 2,163.96 |  |  |  | 298.07 |
Closing |  |  | 298.78 |  |  |  | 121.29 |
VaR foreign exchange rate |  | Year ended December 31, 2023 |  |  | Year ended December 31, 2022 |
Average |  |  | 7.24 |  |  |  | 1.05 |
Minimum |  |  | 0.29 |  |  |  | -0.47 |
Maximum |  |  | 190.63 |  |  |  | 65.11 |
Closing |  |  | 12.28 |  |  |  | 0.15 |
Table of Position in Foreign Currency | The position in foreign currency is shown below:
|  | Total as of December 31, 2023 |  |  | As of December 31, 2023 (per currency) |  |  | Total as of December 31, 2022 |
|  | US Dollar |  |  | Euro |  |  | Real |  |  | Other |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 1,076,719,793 |  |  |  | 1,041,165,789 |  |  |  | 32,597,593 |  |  |  | 494,680 |  |  |  | 2,461,731 |  |  |  | 773,572,820 |
Financial assets at fair value through profit or loss - Debt securities |  |  | 225,199,948 |  |  |  | 225,199,948 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,961,484 |
Other financial assets |  |  | 80,696,615 |  |  |  | 80,681,827 |  |  |  | 14,788 |  |  |  | — |  |  |  | — |  |  |  | 59,884,911 |
Loans and advances |  |  | 196,957,836 |  |  |  | 196,589,749 |  |  |  | 368,087 |  |  |  | — |  |  |  | — |  |  |  | 119,996,346 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 74,070,243 |  |  |  | 74,070,243 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 17,022,612 |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 432,216 |  |  |  | 404,468 |  |  |  | 27,748 |  |  |  | — |  |  |  | — |  |  |  | 187,625 |
TOTAL ASSETS |  |  | 1,654,076,651 |  |  |  | 1,618,112,024 |  |  |  | 33,008,216 |  |  |  | 494,680 |  |  |  | 2,461,731 |  |  |  | 981,625,798 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,281,848,662 |  |  |  | 1,263,551,944 |  |  |  | 18,296,718 |  |  |  | — |  |  |  | — |  |  |  | 890,641,779 |
Other financial liabilities |  |  | 79,930,161 |  |  |  | 73,958,024 |  |  |  | 5,400,352 |  |  |  | — |  |  |  | 571,785 |  |  |  | 68,186,188 |
Bank loans |  |  | 3,119,096 |  |  |  | 2,800,253 |  |  |  | 318,843 |  |  |  | — |  |  |  | — |  |  |  | 3,455,761 |
Other liabilities |  |  | 61,891,994 |  |  |  | 38,792,328 |  |  |  | 23,099,666 |  |  |  | — |  |  |  | — |  |  |  | 36,704,866 |
TOTAL LIABILITIES |  |  | 1,426,789,913 |  |  |  | 1,379,102,549 |  |  |  | 47,115,579 |  |  |  | — |  |  |  | 571,785 |  |  |  | 998,988,594 |
NET ASSETS / (LIABILITIES) |  |  | 227,286,738 |  |  |  | 239,009,475 |  |  |  | (14,107,363 | ) |  |  | 494,680 |  |  |  | 1,889,946 |  |  |  | (17,362,796 | )
Table of Sensitivity of the Economic Value SEV | SEV +100 bps
|  | December 31, 2023 |  |  | December 31, 2022 |
Closing |  |  | 1.09 | % |  |  | 0.62 | %
Minimum |  |  | 0.67 | % |  |  | 0.62 | %
Maximum |  |  | 1.09 | % |  |  | 1.42 | %
Average |  |  | 0.79 | % |  |  | 1.00 | %
Table of Sensitivity of the Financial Margin SFM | SFM -100 bps
|  | December 31, 2023 |  |  | December 31, 2022 |
Closing |  |  | 0.30 | % |  |  | 0.47 | %
Minimum |  |  | 0.11 | % |  |  | 0.43 | %
Maximum |  |  | 0.35 | % |  |  | 1.01 | %
Average |  |  | 0.24 | % |  |  | 0.75 | %
Table of the Progress of LtSCD Ratios |
|  | December 31, 2023 |  |  | December 31, 2022 |
LtSCD Closing |  |  | 59.7 | % |  |  | 58.0 | %
Max |  |  | 80.3 | % |  |  | 62.8 | %
Min |  |  | 58.2 | % |  |  | 54.6 | %
Avg |  |  | 62.7 | % |  |  | 58.6 | %
Table of the Progress of LCR Ratios |
|  | December, 2023 |  |  | December, 2022 |
LCR Closing |  |  | 271 | % |  |  | 348 | %
Max |  |  | 433 | % |  |  | 348 | %
Min |  |  | 151 | % |  |  | 223 | %
Avg |  |  | 246 | % |  |  | 278 | %
Table of Concentration of Deposits |
|  | December 31, 2023 |  |  | December 31, 2022 |
Number of customers |  | Debt balance |  |  | % over total portfolio |  |  | Debt balance |  |  | % over total portfolio |
10 largest customers |  |  | 550,858,950 |  |  |  | 15.14 | % |  |  | 304,614,921 |  |  |  | 7.45 | %
50 following largest customers |  |  | 392,517,039 |  |  |  | 10.79 | % |  |  | 439,358,749 |  |  |  | 10.74 | %
100 following largest customers |  |  | 186,621,640 |  |  |  | 5.13 | % |  |  | 166,445,085 |  |  |  | 4.07 | %
Rest of customers |  |  | 2,509,309,031 |  |  |  | 68.94 | % |  |  | 3,180,893,681 |  |  |  | 77.74 | %
TOTAL |  |  | 3,639,306,660 |  |  |  | 100.00 | % |  |  | 4,091,312,436 |  |  |  | 100.00 | %
Table of Breakdown by Contractual Maturity of Financial Liabilities |
|  | Assets (1) |  |  | Liabilities (1) |
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |
Up to 1 month ( 2 ) |  |  | 948,027,726 |  |  |  | 1,156,925,565 |  |  |  | 3,870,639,601 |  |  |  | 3,924,202,723 |
From more than 1 month to 3 month |  |  | 372,964,126 |  |  |  | 378,153,999 |  |  |  | 288,142,094 |  |  |  | 333,552,210 |
From more than 3 month to 6 month |  |  | 351,924,061 |  |  |  | 284,396,797 |  |  |  | 100,401,517 |  |  |  | 342,760,271 |
From more than 6 month to 12 month |  |  | 311,728,457 |  |  |  | 236,503,073 |  |  |  | 33,725,396 |  |  |  | 13,392,406 |
From more than 12 month to 24 month |  |  | 210,364,472 |  |  |  | 250,085,084 |  |  |  | 11,714,874 |  |  |  | 10,388,584 |
More than 24 months |  |  | 349,270,361 |  |  |  | 433,127,189 |  |  |  | 18,691,790 |  |  |  | 15,713,621 |
TOTAL |  |  | 2,544,279,203 |  |  |  | 2,739,191,707 |  |  |  | 4,323,315,272 |  |  |  | 4,640,009,815 |
(1) | These figures includes expected interest amounts. For floating rate instruments such interest amounts were calculated using interest rate prevailing at the end of each period.
(2) | The Bank has liquid assets such as cash and cash equivalents (Note 4), reverse repurchase agreements (Note 6.3) and BCRA liquidity bills (Note 10.1), among others, to settle its liabilities.
Additionally, the Bank has issued financial guarantees and loan commitments which may require outflows on demand.
Financial guarantees and loan commitments |  | December 31, 2023 |  |  | December 31, 2022 |
Up to 1 month |  |  | 1,889,829,494 |  |  |  | 2,607,674,595 |
From more than 1 month to 3 month |  |  | 22,031,136 |  |  |  | 20,057,032 |
From more than 3 month to 6 month |  |  | 13,917,028 |  |  |  | 14,712,799 |
From more than 6 month to 12 month |  |  | 23,063,990 |  |  |  | 7,609,973 |
From more than 12 month to 24 month |  |  | 22,742,910 |  |  |  | 1,576,585 |
More than 24 months |  |  | 5,176,587 |  |  |  | 2,847,496 |
TOTAL |  |  | 1,976,761,145 |  |  |  | 2,654,478,480 |
Table of Financial Assets and Liabilities Expected to be Collected or Paid Twelve Months After the End of the Reporting Period |
|  | December 31, 2023 |  |  | December 31, 2022 |
Financial assets |  |  |  |  |  |  |  |
Loans and advances |  |  | 559,634,833 |  |  |  | 683,212,273 |
Debt securities |  |  | 134,719,555 |  |  |  | 5,242,340,911 |
Other financial assets |  |  | 34,420,575 |  |  |  | 23,594,306 |
Total |  |  | 728,774,963 |  |  |  | 5,949,147,490 |
Financial liabilities |  |  |  |  |  |  |  |
Other financial liabilities |  |  | 22,099,882 |  |  |  | 18,421,874 |
Bank loans |  |  | 8,017,438 |  |  |  | 7,438,454 |
Deposits |  |  | 289,344 |  |  |  | 241,877 |
Total |  |  | 30,406,664 |  |  |  | 26,102,205 |

X
- Definition Table of break down by contractual maturity of financial liabilities explanatory. + References No definition available. + Details
Name: | bbar_TableOfBreakDownByContractualMaturityOfFinancialLiabilitiesExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of concentration of deposits explanatory. + References No definition available. + Details
Name: | bbar_TableOfConcentrationOfDepositsExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of evolution of total var explanatory. + References No definition available. + Details
Name: | bbar_TableOfEvolutionOfTotalVarExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of financial assets and liabilities expected to be collected or paid twelve months after the end of the reporting period explanatory. + References No definition available. + Details
Name: | bbar_TableOfFinancialAssetsAndLiabilitiesExpectedToBeCollectedOrPaidTwelveMonthsAfterTheEndOfTheReportingPeriodExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of net credit risk exposure explanatory. + References No definition available. + Details
Name: | bbar_TableOfNetCreditRiskExposureExplanatory
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of sensitivity of the economic value given a variation over interest rates explanatory. + References No definition available. + Details
Name: | bbar_TableOfSensitivityOfTheEconomicValueGivenAVariationOverInterestRatesExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of sensitivity of the financial margin given a variation over interest rates explanatory. + References No definition available. + Details
Name: | bbar_TableOfSensitivityOfTheFinancialMarginGivenAVariationOverInterestRatesExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of the position in foreign currency explanatory. + References No definition available. + Details
Name: | bbar_TableOfThePositionInForeignCurrencyExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of the progress of lcr ratios explanatory. + References No definition available. + Details
Name: | bbar_TableOfTheProgressOfLcrRatiosExplanatoryTableTextBlock
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Table of the progress of Lt S C D ratios explanatory. + References No definition available. + Details
Name: | bbar_TableOfTheProgressOfLtSCDRatiosExplanatory
Namespace Prefix: | bbar_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfCreditRiskExposureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of internal credit grades. [Refer: Internal credit grades [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG25&doctype=Implementation%20Guidance&book=b -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 36 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_36_c&doctype=Standard&book=b -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfInternalCreditExposuresExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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