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CONSOLIDATED STATEMENT OF PROFIT OR LOSS - ARS ($)
$ in Thousands
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Profit or loss [abstract]      
Interest income $ 114,857,754 $ 86,873,096 $ 54,939,993
Interest expenses (48,569,727) (38,055,410) (18,397,317)
NET INTEREST INCOME 66,288,027 48,817,686 36,542,676
Fee and commission income 17,611,332 19,343,960 16,571,298
Fee and commission expense (9,432,790) (8,463,097) (7,510,673)
Gains on financial assets and liabilities at fair value through profit or loss, net 11,462,033 178,204 6,709,089
(Losses) gains on derecognition of financial assets not measured at fair value through profit or loss, net (59,405) (210,350) 18,434
Exchange differences, net 10,302,892 9,982,224 5,195,194
Other operating income 8,801,349 3,241,213 2,989,237
Other operating expenses (16,180,646) (12,282,040) (11,300,787)
GROSS INCOME 88,792,792 60,607,800 49,214,468
Administration costs (30,650,811) (30,057,186) (30,199,780)
Personnel benefits (16,672,841) (16,748,796) (17,262,857)
Other administrative expenses (13,977,970) (13,308,390) (12,936,923)
Depreciation and amortization (4,207,771) (2,957,059) (2,198,822)
Impairment of financial assets (15,752,414) (5,897,990) (3,888,609)
Loss on net monetary position (20,213,528) (17,927,987) (9,475,736)
NET OPERATING INCOME 17,968,268 3,767,578 3,451,521
Share of profit of equity accounted investees 128,119 488,453 520,435
PROFIT BEFORE TAX 18,096,387 4,256,031 3,971,956
Income tax expense (2,072,167) (6,670,742) (1,111,427)
PROFIT (LOSS) FOR THE YEAR 16,024,220 (2,414,711) 2,860,529
Attributable to owners of the Bank 16,027,533 (2,291,690) 2,928,692
Attributable to non-controlling interest $ (3,313) $ (123,021) $ (68,163)
EARNINGS PER SHARE      
Basic earnings per share [1] $ 26.1601 $ (3.7406) $ 5.1389
Diluted earnings per share [1] $ 26.1601 $ (3.7406) $ 5.1389
[1] Since Banco BBVA Argentina S.A. has not issued financial instruments with a dilutive effect on earnings per share, basic and diluted earnings per share are the same.