Business Context and Reporting Period
This Form 6-K filing by Banco BBVA Argentina S.A. (BBVA Argentina) covers the month of December 2025. The document serves as a formal notification regarding the payment of Installment 7 of 10 for a dividend previously authorized by the General Shareholders' Meeting on April 23, 2025, and approved by the Argentine Central Bank (BCRA) on May 12, 2025.
Key Financial Metrics
The filing details specific dividend distribution figures rather than comprehensive operational financial statements (revenue, profit, cash flow, or debt).
- Total Dividend Authorized: AR$ 89,413,163,000 (expressed in homogeneous currency as of December 31, 2024).
- Inflation-Adjusted Total: AR$ 114,367,750,901 (adjusted to December 2025 based on INDEC CPI).
- Installment 7 Amount: AR$ 3,825,081,449.
- Per Share Amount: AR$ 18.6658285991 per share.
- Participating Capital: 33.4455536188% of share capital (V/N 204,924,278 shares) that did not opt for BOPREAL payment.
- Tax Withholding: 7% withholding tax applies under Article 97 of the Income Tax Law.
Material Changes and Payment Mechanics
The primary material event is the execution of the seventh installment of the dividend plan. The filing highlights the distinction in payment methods based on shareholder residency and election:
- Resident Shareholders: Payment is made in Argentine pesos (ARS).
- Non-Resident Shareholders:
- Those who opted for BOPREAL (Bonds for the Reconstruction of a Free Argentina) will receive payment upon the settlement of the tender by the BCRA.
- Those who did not opt for BOPREAL will receive payment in pesos.
- American Depositary Shares (ADS): Holders receive payment through the depositary bank (Bank of New York Mellon), with dates potentially differing from the local schedule.
Guidance, Outlook, and Risks
The filing does not provide forward-looking guidance, management commentary on future operations, or specific risk factors beyond the standard regulatory context.
- Regulatory Contingency: Payment for BOPREAL participants is contingent on the BCRA settling the tender terms detailed in Com. "B" 12.999.
- Cut-Off Date: Only shareholders registered on December 23, 2025, are eligible for this installment.
- Pay-Out Date: December 30, 2025.
Investor Verification Checklist
- Verify share ownership status on the Cut-Off Date of December 23, 2025.
- Confirm whether the shareholder has opted for BOPREAL subscription or peso payment, as this dictates the payment timeline and currency.
- Check the BCRA website for updates on the BOPREAL tender settlement date if applicable.
- Review the 7% withholding tax implications for the specific shareholder category.
- For ADS holders, confirm the specific payment date with the depositary bank (Bank of New York Mellon).