Business Context and Reporting Period
This Form 6-K filing by Banco BBVA Argentina S.A. (BBVA Argentina) is dated February 12, 2026. The report serves as a notification to shareholders regarding the payment of Installment 9 of 10 for a dividend declared following the General Ordinary and Extraordinary Shareholders' Meeting held on April 23, 2025. The filing references financial data as of December 31, 2024, adjusted for inflation to the filing date.
Key Financial Metrics
The filing focuses exclusively on dividend distribution details rather than operational financial performance. Key figures include:
- Total Dividend Pool (Original): AR$ 89,413,163,000 (expressed in homogeneous currency as of December 31, 2024).
- Total Dividend Pool (Inflation Adjusted): AR$ 121,011,238,325 (adjusted to February 2026 based on INDEC CPI).
- Installment 9 Amount: AR$ 4,047,272,294.
- Per Share Payment: AR$ 19.7500868770 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.
The filing does not provide data on revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
The primary material change noted is the inflation adjustment of the dividend pool. The total amount payable increased from AR$ 89.4 billion (Dec 2024 basis) to AR$ 121.0 billion (Feb 2026 basis) due to the application of the latest Consumer Price Index (CPI) published by INDEC. No other operational changes or comparative period financial data are disclosed in this document.
Guidance, Outlook, and Risks
Payment Mechanics and Contingencies:
- Resident Shareholders: Payment is made in Argentine pesos (ARS) via Caja de Valores S.A.
- Non-Resident Shareholders: Those who opted for BOPREAL (Bonds for the Reconstruction of a Free Argentina) will receive payment upon settlement of the tender by the BCRA. Those who did not opt for BOPREAL receive payment in pesos.
- ADS Holders: Payments are distributed through the depositary bank (Bank of New York Mellon), with dates potentially differing from the local cut-off.
- Cut-Off and Pay-Out Dates: The record date is February 24, 2026, and the payment date is February 27, 2026.
Risks and Unusual Items: The filing highlights the regulatory requirement for a 7% tax withholding. It also notes that only shareholders registered on the Cut-Off Date are eligible; notifications from non-holders on that date are void.
Investor Verification Checklist
- Verify share ownership status as of the February 24, 2026 Cut-Off Date.
- Confirm election status regarding BOPREAL bond subscription for non-resident shareholders.
- Review the specific payment timeline for ADS holders via Bank of New York Mellon, as it may differ from the local February 27 date.
- Account for the 7% income tax withholding on the gross dividend amount.
- Confirm the inflation adjustment methodology used by INDEC if analyzing the real value of the dividend relative to the original 2024 declaration.