XML 24 R5.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - ARS ($) $ in Thousands | Total | Cash Dividend Paid [member] | [2] | Share capital [member] | Share premium [member] | Inflation adjustment to share capital and premium [member] | Fair value reserve [member] | Share of OCI from associates and joint ventures [member] | Legal reserve [member] | Other reserves [member] | Other reserves [member] Cash Dividend Paid [member] | [2] | Accumulated loss [member] | Total equity attributable to owners of the Bank [member] | Total equity attributable to owners of the Bank [member] Cash Dividend Paid [member] | [2] | Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2020 |  | $ 1,048,760,338 |  |  | $ 612,710 | $ 6,744,974 | $ 410,521,467 | $ 53,715,862 | $ (328,467) | $ 275,008,659 | $ 816,352,908 |  |  | $ (533,665,982) |  | $ 1,028,962,131 |  |  | $ 19,798,207
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year |  | 56,751,713 |  |  |  |  |  |  |  |  |  |  |  | 57,012,016 |  | 57,012,016 |  |  | (260,303)
Other comprehensive income (loss) for the year |  | (21,214,389) |  |  |  |  |  | (21,206,145) | (8,244) |  |  |  |  |  |  | (21,214,389) |  |  | 0
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash dividends |  | (54,517,622) | [1] | $ (40,942,629) |  |  |  |  |  |  | (54,517,622) | [1] | $ (40,942,629) | 0 | [1] | (54,517,622) | [1] | $ (40,942,629) |
Accumulated loss absorption |  |  |  |  |  |  |  |  |  |  | (269,477,346) |  |  | 269,477,346 |  |  |  |  |
Ending balance at Dec. 31, 2021 |  | 988,837,411 |  |  | 612,710 | 6,744,974 | 410,521,467 | 32,509,717 | (336,711) | 275,008,659 | 451,415,311 |  |  | (207,176,620) |  | 969,299,507 |  |  | 19,537,904
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year |  | 180,492,915 |  |  |  |  |  |  |  |  |  |  |  | 183,235,202 |  | 183,235,202 |  |  | (2,742,287)
Other comprehensive income (loss) for the year |  | (43,935,808) |  |  |  |  |  | (44,275,255) | 339,486 |  |  |  |  |  |  | (43,935,769) |  |  | (39)
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve |  |  |  |  |  |  |  |  |  | 23,864,219 |  |  |  | (23,864,219) |  |  |  |  |
Other Reserves |  |  |  |  |  |  |  |  |  |  | 95,456,876 |  |  | (95,456,876) |  |  |  |  |
Other net increases |  | 30,540 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 30,540
Ending balance at Dec. 31, 2022 |  | 1,125,425,058 |  |  | 612,710 | 6,744,974 | 410,521,467 | (11,765,538) | 2,775 | 298,872,878 | 546,872,187 |  |  | (143,262,513) |  | 1,108,598,940 |  |  | 16,826,118
Total comprehensive income (loss) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) for the year |  | 157,255,832 |  |  |  |  |  |  |  |  |  |  |  | 156,858,600 |  | 156,858,600 |  |  | 397,232
Other comprehensive income (loss) for the year |  | 209,903,572 |  |  |  |  |  | 209,228,310 | 0 |  |  |  |  |  |  | 209,228,310 |  |  | 675,262
Distribution of retained earnings as per the Shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Legal reserve |  |  |  |  |  |  |  |  |  | 36,637,383 |  |  |  | (36,637,383) |  |  |  |  |
Other Reserves |  |  |  |  |  |  |  |  |  |  | 146,549,534 |  |  | (146,549,534) |  |  |  |  |
Dividends in kind and cash | [3] | (77,877,236) |  |  |  |  |  |  |  |  | (77,877,236) |  |  |  |  | (77,877,236) |  |  |
Subsidiary capital increase |  | 69,470 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 69,470
Ending balance at Dec. 31, 2023 |  | $ 1,414,776,696 |  |  | $ 612,710 | $ 6,744,974 | $ 410,521,467 | $ 197,462,772 | $ 2,775 | $ 335,510,261 | $ 615,544,485 |  |  | $ (169,590,830) |  | $ 1,396,808,614 |  |  | $ 17,968,082
[1] | Dividends per share amounts to pesos 11.424653 (in nominal values)
[2] | Dividends per share amounts to pesos 10.608606 (in nominal values)
[3] | Dividends per share amounts to pesos 58.05 (in nominal values)

X
- Definition Distribution Of Retained Earnings Abstract + References No definition available. + Details
Name: | bbar_DistributionOfRetainedEarningsAbstract
Namespace Prefix: | bbar_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Dividend distribution in cash and kind. + References No definition available. + Details
Name: | bbar_DividendDistributionInCashAndKind
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Legal Reserve set up in accordance with legal regulations. + References No definition available. + Details
Name: | bbar_LegalReserve
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other equity reserves. + References No definition available. + Details
Name: | bbar_OtherEquityReserves
Namespace Prefix: | bbar_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 107 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_107&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughAppropriationOfRetainedEarnings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration