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NON-CONTROLLING INTEREST | 12 Months Ended
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Dec. 31, 2023
Disclosure of noncontrolling interest [Abstract] |
NON-CONTROLLING INTEREST | NOTE 26 - NON- CONTROLLING INTEREST The following table includes information regarding the non-controlling interest of each direct and indirect subsidiary of Grupo Aval at December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ |  | ​ |  | ​ |  | Non-controlling |  | Non-controlling |  | Dividends paid to non-
​ | ​ | ​ | ​ | Non-controlling | ​ | Interest share of | ​ | interest share of | ​ | controlling interest in
Entity | ​ | Country | ​ | Interest | ​ | equity | ​ | net income | ​ | the year
Corporación Financiera Colombiana S.A. |  | Colombia |  | 59.47% | ​ | Ps. | 9,835,593 |  | Ps. | 1,166,399 |  | Ps. | (555,084)
Banco Bogotá S.A. |  | Colombia |  | 31.07% | ​ |  | 2,395,427 |  | ​ | 138,297 |  |  | (256,413)
Banco de Occidente S.A. |  | Colombia |  | 27.73% | ​ |  | 1,296,543 |  | ​ | 73,902 |  |  | (61,931)
Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir S.A. | ​ | Colombia | ​ | 24.24% | ​ | ​ | 689,306 | ​ | ​ | 132,805 | ​ | ​ | (128)
Banco Comercial AV Villas S.A. |  | Colombia |  | 20.13% | ​ |  | 328,655 |  | ​ | (47,625) |  |  | (4,673)
Banco Popular S.A. |  | Colombia |  | 6.26% | ​ |  | 192,220 |  | ​ | (25,665) |  |  | (37,704)
​ | ​ | ​ |  | Total |  | Ps. | 14,737,744 |  | Ps. | 1,438,113 |  | Ps. | (915,933)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ |  | ​ |  | ​ |  | Non-controlling |  | Non-controlling |  | Dividends paid to non-
​ | ​ | ​ | ​ | Non-controlling | ​ | Interest share of | ​ | interest share of | ​ | controlling interest in
Entity | ​ | Country | ​ | Interest | ​ | equity | ​ | net income | ​ | the year
Corporación Financiera Colombiana S.A. |  | Colombia |  | 59.47% | ​ | Ps. | 9,347,843 |  | Ps. | 1,604,142 |  | Ps. | (427,370)
Banco Bogotá S.A. |  | Colombia |  | 31.07% | ​ |  | 2,602,543 |  | ​ | 628,214 |  |  | (121,337)
Banco de Occidente S.A. |  | Colombia |  | 27.73% | ​ |  | 1,234,275 |  | ​ | 96,441 |  |  | (44,202)
Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir S.A. |  | Colombia |  | 24.24% | ​ |  | 603,288 |  | ​ | 36,527 |  |  | (3)
Banco Comercial AV Villas S.A. | ​ | Colombia | ​ | 20.13% | ​ | ​ | 349,487 | ​ | ​ | 21,765 | ​ | ​ | (16,225)
Banco Popular S.A. |  | Colombia |  | 6.26% | ​ |  | 217,253 |  | ​ | (841) |  |  | (6,040)
​ | ​ | ​ |  | Total | ​ | Ps. | 14,354,689 |  | Ps. | 2,386,248 |  | Ps. | (615,177)
​ The following table includes information regarding each direct and indirect subsidiary of Grupo Aval that has significant non-controlling interests to December 31, 2023, and 2022(before eliminations): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ |  | ​ | ​ |  | ​ |  | ​ |  | ​ |  | ​ | ​ | Cash Flow from
Entity | ​ | ​ | Assets | ​ | Liabilities | ​ | Total Income | ​ | Net Income | ​ | OCI - Controlling | ​ | operating activities
Corporación Financiera Colombiana S.A. |  | Ps. | 57,281,194 | Ps. | 41,759,075 | Ps. | 21,924,701 | Ps. | 1,530,167 | Ps. | 518,906 | Ps. | 462,627
Banco Bogotá S.A. |  | ​ | 137,474,034 | ​ | 121,705,013 | ​ | 7,426,045 | ​ | 968,934 | ​ | (470,967) | ​ | 4,939,701
Banco de Occidente S.A. |  | ​ | 68,601,785 | ​ | 62,913,703 | ​ | 3,751,270 | ​ | 479,557 | ​ | (70,255) | ​ | 1,527,081
Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir S.A. | ​ | ​ | 3,571,979 | ​ | 700,357 | ​ | 1,184,591 | ​ | 560,210 | ​ | (14,502) | ​ | 189,272
Banco Comercial AV Villas S.A. |  | ​ | 18,913,324 | ​ | 17,171,402 | ​ | 1,144,236 | ​ | (241,004) | ​ | 34,174 | ​ | (382,392)
Banco Popular S.A. |  | Ps. | 85,370,710 | Ps. | 67,656,734 | Ps. | 39,314,924 | Ps. | (184,616) | Ps. | 21,218 | Ps. | 126,336
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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December 31, 2022
​ |  | ​ | ​ |  | ​ |  | ​ |  | ​ |  | ​ | ​ | Cash Flow from
Entity | ​ | ​ | Assets | ​ | Liabilities | ​ | Total Income | ​ | Net Income | ​ | OCI - Controlling | ​ | operating activities
Corporación Financiera Colombiana S.A. |  | Ps. | 54,030,318 | Ps. | 39,158,937 | Ps. | 13,466,165 | Ps. | 2,301,398 | Ps. | 355,507 | Ps. | 1,607,158
Banco Bogotá S.A. |  | ​ | 137,873,838 | ​ | 122,063,279 | ​ | 12,767,867 | ​ | 2,806,268 | ​ | (586,923) | ​ | (3,276,271)
Banco de Occidente S.A. |  | ​ | 60,004,409 | ​ | 54,788,335 | ​ | 5,799,384 | ​ | 456,343 | ​ | (311,542) | ​ | (1,676,363)
Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir S.A. | ​ | ​ | 3,522,732 | ​ | 1,056,580 | ​ | 972,508 | ​ | 155,194 | ​ | (60,646) | ​ | 33,365
Banco Comercial AV Villas S.A. |  | ​ | 19,648,282 | ​ | 17,801,302 | ​ | 2,062,719 | ​ | 103,774 | ​ | (102,613) | ​ | 274,563
Banco Popular S.A. |  | Ps. | 32,667,378 | Ps. | 29,449,526 | Ps. | 3,406,454 | Ps. | 79,994 | Ps. | (80,101) | Ps. | (51,186)
​

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