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CONSOLIDATED STATEMENT OF PROFIT OR LOSS - ARS ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Profit or loss [abstract]      
Interest income $ 3,183,946,656 $ 1,959,831,229 $ 1,302,749,523
Interest expense (1,556,714,282) (904,731,293) (554,488,203)
NET INTEREST INCOME 1,627,232,374 1,055,099,936 748,261,320
Fee and commission income 254,342,658 247,043,990 243,282,464
Fee and commission expense (115,387,309) (101,484,112) (99,715,262)
(Losses) Gains on financial assets and liabilities at fair value through profit or loss, net (20,692,983) 46,405,880 24,403,483
Gains (Losses) on derecognition of financial assets not measured at fair value through profit or loss, net 40,590,622 902,916 (741,855)
Exchange differences, net 210,110,057 25,152,175 33,603,095
Other operating income 67,247,917 65,900,311 49,716,559
Other operating expenses (262,604,959) (192,201,583) (164,374,167)
GROSS INCOME 1,800,838,377 1,146,819,513 834,435,637
Administrative costs (497,566,179) (423,883,000) (386,672,961)
Personnel benefits (248,430,523) (212,043,186) (190,336,033)
Other administrative expenses (249,135,656) (211,839,814) (196,336,928)
Depreciation and amortization (28,677,320) (34,171,257) (33,858,994)
Impairment of financial assets (133,602,042) (98,632,380) (77,479,161)
Loss on net monetary position (828,823,310) (416,046,365) (251,297,163)
NET OPERATING INCOME 312,169,526 174,086,511 85,127,358
Shared of profit or loss of entities accounted using the equity method 1,156,636 (1,452,699) (341,086)
PROFIT BEFORE TAX 313,326,162 172,633,812 84,786,272
Income tax (expense) benefit (156,070,330) 7,859,103 (28,034,559)
PROFIT FOR THE YEAR 157,255,832 180,492,915 56,751,713
Attributable to owners of the Bank 156,858,600 183,235,202 57,012,016
Attributable to non-controlling interest $ 397,232 $ (2,742,287) $ (260,303)
EARNINGS PER SHARE      
Basic earnings per share (in pesos) [1] $ 256.0079 $ 299.0569 $ 93.0489
Diluted earnings per share (in pesos) [1] $ 256.0079 $ 299.0569 $ 93.0489
[1] Since BBVA Argentina has not issued financial instruments with a dilutive effect on earnings per share, basic and diluted earnings per share are the same.