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RELATED PARTIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of transactions between related parties [abstract] |
Schedule of balances with related parties | Balances as of the year ended December 31, 2023 and 2022, with related parties, are detailed in the following tables: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Entities
​ | ​ | Individuals | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | with | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2023 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals |  | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and equivalents | ​ | Ps. | - | ​ | Ps. | - | ​ | Ps. | - | ​ | Ps. | 863 | ​ | Ps. | -
Financial assets in investments | ​ | ​ | - |  | ​ | - |  | ​ | 1,533,531 | ​ | ​ | 2,008,318 |  | ​ | -
Financial assets in credit operations | ​ | ​ | 14,141 |  | ​ | 7,537 |  |  | 742,607 | ​ | (**) | 2,884,514 |  | ​ | 138,645
Accounts receivable | ​ | ​ | 28 |  | ​ | 12 |  |  | 34,908 | ​ |  | 1,945,671 |  | ​ | 68
Other assets | ​ | ​ | - |  | ​ | - |  |  | 12,651 | ​ |  | 59,511 |  | ​ | -
​ | ​ | ​ | ​ |  | ​ | ​ |  |  | ​ | ​ |  | ​ |  | ​ | ​
Liabilities | ​ | ​ | ​ |  | ​ | ​ |  |  | ​ | ​ |  | ​ |  | ​ | ​
Deposits |  | Ps. | 187,385 |  | Ps. | 27,531 |  | Ps. | 95,101 | ​ | Ps. | 1,420,051 |  | Ps. | 15,432
Accounts payable | ​ | ​ | 683 |  | ​ | 314 |  |  | 20,173 | ​ |  | 417,908 |  | ​ | 2
Financial obligations | ​ | ​ | 85 |  | ​ | 1,237 |  |  | 3 | ​ |  | 4,774 |  | ​ | -
Other liabilities | ​ | ​ | - |  | ​ | - |  |  | 61 | ​ |  | 53 |  | ​ | -
(*) Include family members (**) Includes two loans for Ps. 1,037,413 at 36 months with SOFR rate 3M + 3.5% and Ps. 202,371 at 24 months with IBR rate 3M + 4.5% , granted to an entity controlled by the ultimate beneficial owner of the Group (See note 1.1 B) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Entities
​ | ​ | Individuals | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | with | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2022 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets |  |  | ​ |  | ​ |  |  |  | ​ | ​ |  | ​ |  | ​ |
Cash and equivalents |  | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 292 | ​ | Ps. | —
Financial assets in investments |  | ​ | — | ​ | ​ | — | ​ | ​ | 1,798,710 | ​ | ​ | 3,047,516 | ​ | ​ | —
Financial assets in credit operations |  |  | 18,375 | ​ | ​ | 8,822 | ​ | ​ | 553,830 | ​ | (**) | 3,228,184 | ​ | ​ | 161,569
Accounts receivable |  |  | 35 | ​ | ​ | 19 | ​ | ​ | 14,288 | ​ | ​ | 2,154,112 | ​ | ​ | 6
Other assets |  |  | — | ​ | ​ | — | ​ | ​ | 7,941 | ​ | ​ | 28,290 | ​ | ​ | 3,028
​ |  |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities |  |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deposits |  | Ps. | 260,079 |  | Ps. | 29,704 |  | Ps. | 176,414 |  | Ps. | 1,099,251 |  | Ps. | 14,351
Accounts payable |  |  | 292 | ​ | ​ | 214 | ​ | ​ | 19,983 | ​ | ​ | 153,676 | ​ | ​ | 5,033
Financial obligations |  |  | 13 | ​ | ​ | 74 | ​ | ​ | — | ​ | ​ | 20,279 | ​ | ​ | —
Other liabilities |  |  | — | ​ | ​ | — | ​ | ​ | 7,032 | ​ | ​ | 114 | ​ | ​ | —
(*) Include family members (**) Includes two loans for Ps. 1,303,971 at 36 months with SOFR rate 3M + 3.5% and Ps. 201,954 at 24 months with IBR rate 3M + 4.5% , granted to an entity controlled by the ultimate beneficial owner of the Group (See note 1.1 B) ​
Schedule of transactions between related parties | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ |  | Individuals with |  | ​ |  | ​ |  | ​ |  | Entities with
​ | ​ | control | ​ | Key | ​ | Associates | ​ | Entities | ​ | significant
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | controlled by | ​ | influence by
December 31, 2023 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Income |  |  | ​ |  | ​ | ​ | ​ |  | ​ | ​ | ​
Interest income |  | Ps. | 550 | Ps. | 611 | Ps. | 92,029 | Ps. | 618,120 | Ps. | 24,009
Fee income and commissions |  |  | 4 |  | 25 |  | 28,853 |  | 157,205 |  | 33
Leases |  |  | — |  | — |  | 1,574 |  | 76 |  | —
Other income |  |  | 3 |  | 14 |  | 480,565 |  | 30,809 |  | 51
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  |  | ​ |  | ​ | ​ | ​ |  | ​ | ​ | ​
Financial expenses |  | Ps. | (4,412) | Ps. | (3,581) | Ps. | (10,337) | Ps. | (80,165) | Ps. | (281)
Fee expenses and commissions |  |  | (4) |  | (2,801) |  | (91,646) |  | (4,044) |  | (171)
Operating expenses |  |  | (706) |  | (15,735) |  | (408) |  | (5,517) |  | —
Other expenses |  |  | (11) |  | (8) |  | (173,899) |  | (100,632) |  | —
(*) Include family members ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Individuals | ​ | Entities
​ |  | ​ | ​ |  | ​ |  | ​ |  | ​ |  | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2022 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Interest income |  | Ps. | 501 | Ps. | 578 | Ps. | 45,585 | Ps. | 342,962 | Ps. | 20,418
Fee income and commissions |  |  | 3 |  | 69 |  | 29,161 |  | 169,629 |  | 6
Leases |  |  | — |  | — |  | 1,499 |  | — |  | —
Other income |  |  | 5 |  | 6 |  | 510,803 |  | 28,818 |  | 36
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Financial expenses |  | Ps. | (2,458) | Ps. | (2,253) | Ps. | (13,370) | Ps. | (119,330) | Ps. | (211)
Fee expenses and commissions |  |  | (4) |  | (2,153) |  | (59,554) |  | (5,028) |  | (400)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Individuals | ​ | Entities
​ |  | ​ | ​ |  | ​ |  | ​ |  | ​ |  | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2022 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
Operating expenses |  |  | (905) |  | (11,277) |  | (502) |  | (3,181) |  | —
Other expenses |  |  | (8) |  | (3,190) |  | (213,080) |  | (98,920) |  | (35)
(*) Include family members ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ |  | ​ | ​ |  | ​ |  | ​ |  | ​ |  | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2021 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Interest income |  | Ps. | 294 | Ps. | 439 | Ps. | 18,333 | Ps. | 60,964 | Ps. | 11,224
Fee income and commissions |  |  | 4 |  | 51 |  | 30,417 |  | 120,642 |  | 6
Leases |  |  | — |  | — | ​ | 1,459 |  | 81 |  | —
Other income |  |  | 7 |  | 14 |  | 340,583 |  | 15,867 |  | 20
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Financial expenses |  | Ps. | (857) | Ps. | (391) | Ps. | (1,034) | Ps. | (31,879) | Ps. | (127)
Fee expenses and commissions |  |  | (4) |  | (1,862) |  | (39,278) |  | (1,466) |  | (338)
Operating expenses |  |  | (308) |  | (9,829) |  | (327) |  | (2,648) |  | —
Other expenses |  |  | (3) |  | (2,868) |  | (84,328) |  | (49,364) |  | —
(*) Include family members
Schedule of key management personnel | The compensation received by the key personnel of the management comprises the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended as of
​ |  | December 31, |  | December 31, |  | December 31,
Items | ​ | 2023 | ​ | 2022 | ​ | 2021
Salaries |  | Ps. | 36,222 |  | Ps. | 34,852 |  | Ps. | 34,250
Short term benefits for employees |  |  | 6,741 |  | ​ | 17,686 |  |  | 14,761
Termination benefits | ​ | ​ | 8,754 | ​ | ​ | — | ​ | ​ | —
Long term benefits for employees | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 425
Fee | ​ | ​ | 2,418 | ​ | ​ | 1,917 | ​ | ​ | 1,871
Total |  | Ps. | 54,135 |  | Ps. | 54,455 |  | Ps. | 51,307
​

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