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RISK MANAGEMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit risk exposure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​
Assets |  | December 31, 2023 |  | December 31, 2022
Cash and cash equivalents (*) | ​ | Ps. | 14,788,750 | ​ | Ps. | 13,234,832
Trading investments in debt securities | ​ | ​ | 7,113,380 | ​ | ​ | 3,760,887
Investments in debt securities mandatorily at FVTPL | ​ | ​ | 1,889 | ​ | ​ | 1,378
Investments in debt securities at FVOCI | ​ | ​ | 23,326,776 | ​ | ​ | 22,461,805
Investments in debt securities at amortized cost | ​ | ​ | 9,996,561 | ​ | ​ | 9,771,492
Derivatives instruments | ​ | ​ | 2,077,567 | ​ | ​ | 2,041,405
Hedging derivatives | ​ | ​ | 48,662 | ​ | ​ | 20,854
Loans | ​ | ​ |  | ​ | ​ |
Commercial | ​ | ​ | 107,047,817 | ​ | ​ | 104,775,099
Consumer | ​ | ​ | 59,999,611 | ​ | ​ | 59,419,444
Mortgage | ​ | ​ | 18,486,206 | ​ | ​ | 17,883,355
Microcredit | ​ | ​ | 277,529 | ​ | ​ | 267,720
Interbank and overnight funds | ​ | ​ | 392,607 | ​ | ​ | 5,967,743
Other accounts receivable FVTPL | ​ | ​ | 3,830,916 | ​ | ​ | 3,507,231
Other accounts receivable at amortized cost | ​ | ​ | 22,171,973 | ​ | ​ | 20,255,758
Total financial assets with credit risk | ​ | Ps. | 269,560,244 | ​ | Ps. | 263,369,003
Financial instruments with credit risk outside of the statement of financial position at its nominal value | ​ | ​ |  | ​ | ​ |
Financial guarantees and letters of credit | ​ | ​ | 3,052,607 | ​ | ​ | 4,679,653
Credit commitments | ​ | ​ | 26,745,937 | ​ | ​ | 26,328,516
Total exposure to credit risk outside of the statement of financial position(**) | ​ | Ps. | 29,798,544 | ​ | Ps. | 31,008,169
Total maximum exposure to credit risk | ​ | Ps. | 299,358,788 | ​ | Ps. | 294,377,172
(*) Not including funds in the entity’s custody (cash, tellers, vaults), because there is no credit risk regarding Grupo Aval entities. See Note 4.1.3 h) (**) See details in note 4.1.9.
Disclosure of financial assets | December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Total loan
Portfolio segment | ​ | Loan Portfolio | ​ | Loss allowance | ​ | Portfolio, net
Commercial |  | Ps. | 107,440,424 |  | Ps. | 5,294,622 |  | Ps. | 102,145,802
Interbank and overnight funds | ​ | ​ | 392,607 | ​ | ​ | 22 | ​ | ​ | 392,585
Client portfolio |  |  | 107,047,817 |  |  | 5,294,600 |  |  | 101,753,217
Consumer |  |  | 59,999,611 |  |  | 4,307,446 |  |  | 55,692,165
Residential mortgage |  |  | 18,486,206 |  |  | 379,987 |  |  | 18,106,219
Microcredit |  |  | 277,529 |  |  | 53,660 |  |  | 223,869
Total portfolio |  | Ps. | 186,203,770 |  | Ps. | 10,035,715 |  | Ps. | 176,168,055
​ December 31, 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Total loan
Portfolio segment | ​ | Loan Portfolio | ​ | Loss allowance | ​ | Portfolio, net
Commercial |  | Ps. | 110,742,842 |  | Ps. | 5,494,190 |  | Ps. | 105,248,652
Interbank and overnight funds | ​ | ​ | 5,967,743 | ​ | ​ | 1,444 | ​ | ​ | 5,966,299
Client portfolio |  |  | 104,775,099 |  |  | 5,492,746 |  |  | 99,282,353
Consumer |  |  | 59,419,444 |  |  | 3,311,912 |  |  | 56,107,532
Residential mortgage |  |  | 17,883,355 |  |  | 352,441 |  |  | 17,530,914
Microcredit |  |  | 267,720 |  |  | 38,971 |  |  | 228,749
Total portfolio |  | Ps. | 188,313,361 |  | Ps. | 9,197,514 |  | Ps. | 179,115,847
Disclosure of each credit risk category | ​
Category |  | PD* |  | Risk |  | Description
--- | --- | --- | --- | --- | --- | ---
1 |  | 0%- 7.5% |  | Normal |  | Appropriately serviced. The debtor’s financial statements or their projected cash flows, as well as all other credit information available to us, reflect adequate paying capacity
2 |  | 7.5% - 15% |  | Acceptable above normal |  | Adequately serviced and protected, but there are weaknesses which may potentially affect, on a temporary or permanent basis, the debtor’s paying capacity or their projected cash flows to the extent that, if not timely corrected, would affect the collection of the credits as contracted
3 |  | 15% - 22.5% |  |  |  |
4 |  | 22.5% - 30% |  | Appreciable |  | Have debtors with insufficient paying capacity or relate to projects with insufficient cash flow, which may compromise the normal collection of the obligations
5 |  | 30% - 45% |  |  |  |
6 |  | 45% - 60% |  | Significant |  | Have the same deficiencies as loans in category 4-5, but to a larger extent; consequently, the probability of collection is highly doubtful
7 |  | 60% - 90% |  |  |  |
8 |  | > 90% |  | Non-recoverability |  | Deemed uncollectible.
(*) Probability of default – “PD” is the probability that the counterpart defaults in their payment obligations of capital and/or interest.
Disclosure of credit quality of financial assets | Total Portfolio ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 155,352,194 | ​ | Ps. | 2,123,462 | ​ | Ps. | 1,662 | ​ | Ps. | 157,477,318
7.5% - 15% | ​ | ​ | 8,001,193 | ​ | ​ | 1,491,965 | ​ | ​ | 18 | ​ | ​ | 9,493,176
15% - 22.5% | ​ | ​ | 635,366 | ​ | ​ | 454,652 | ​ | ​ | 13 | ​ | ​ | 1,090,031
22.5% - 30% | ​ | ​ | 372,476 | ​ | ​ | 657,258 | ​ | ​ | 17 | ​ | ​ | 1,029,751
30% - 45% | ​ | ​ | 122,410 | ​ | ​ | 2,115,980 | ​ | ​ | 48 | ​ | ​ | 2,238,438
45% - 60% | ​ | ​ | 10,436 | ​ | ​ | 594,121 | ​ | ​ | 382 | ​ | ​ | 604,939
60% - 90% | ​ | ​ | 30,479 | ​ | ​ | 1,640,781 | ​ | ​ | 3,085 | ​ | ​ | 1,674,345
> 90% | ​ | ​ | 7 | ​ | ​ | 35,828 | ​ | ​ | 12,559,937 | ​ | ​ | 12,595,772
TOTAL | ​ | Ps. | 164,524,561 | ​ | Ps. | 9,114,047 | ​ | Ps. | 12,565,162 | ​ | Ps. | 186,203,770
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 157,604,135 | ​ | Ps. | 1,939,187 | ​ | Ps. | 1,204 | ​ | Ps. | 159,544,526
7.5% - 15% | ​ | ​ | 6,335,608 | ​ | ​ | 2,344,810 | ​ | ​ | 4 | ​ | ​ | 8,680,422
15% - 22.5% | ​ | ​ | 714,742 | ​ | ​ | 613,626 | ​ | ​ | 16 | ​ | ​ | 1,328,384
22.5% - 30% | ​ | ​ | 82,591 | ​ | ​ | 804,305 | ​ | ​ | 26 | ​ | ​ | 886,922
30% - 45% | ​ | ​ | 105,034 | ​ | ​ | 3,643,179 | ​ | ​ | 80 | ​ | ​ | 3,748,293
45% - 60% | ​ | ​ | 59,209 | ​ | ​ | 843,511 | ​ | ​ | 43 | ​ | ​ | 902,763
60% - 90% | ​ | ​ | 2,306 | ​ | ​ | 1,545,507 | ​ | ​ | 3,602 | ​ | ​ | 1,551,415
> 90% | ​ | ​ | 2,398 | ​ | ​ | 40,783 | ​ | ​ | 11,627,455 | ​ | ​ | 11,670,636
TOTAL | ​ | Ps. | 164,906,023 | ​ | Ps. | 11,774,908 | ​ | Ps. | 11,632,430 | ​ | Ps. | 188,313,361
​ Commercial – Client portfolio
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 89,446,752 | ​ | Ps. | 922,338 | ​ | Ps. | 30 | ​ | Ps. | 90,369,120
7.5% - 15% | ​ | ​ | 4,619,984 | ​ | ​ | 672,515 | ​ | ​ | 14 | ​ | ​ | 5,292,513
15% - 22.5% | ​ | ​ | 149,734 | ​ | ​ | 141,027 | ​ | ​ | — | ​ | ​ | 290,761
22.5% - 30% | ​ | ​ | 75,014 | ​ | ​ | 296,926 | ​ | ​ | — | ​ | ​ | 371,940
30% - 45% | ​ | ​ | 35,159 | ​ | ​ | 1,384,320 | ​ | ​ | — | ​ | ​ | 1,419,479
45% - 60% | ​ | ​ | — | ​ | ​ | 29,600 | ​ | ​ | 44 | ​ | ​ | 29,644
60% - 90% | ​ | ​ | 1,652 | ​ | ​ | 79,911 | ​ | ​ | 249 | ​ | ​ | 81,812
> 90% | ​ | ​ | 5 | ​ | ​ | 3,897 | ​ | ​ | 9,188,646 | ​ | ​ | 9,192,548
TOTAL | ​ | Ps. | 94,328,300 | ​ | Ps. | 3,530,534 | ​ | Ps. | 9,188,983 | ​ | Ps. | 107,047,817
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 86,598,568 | ​ | Ps. | 779,368 | ​ | Ps. | 9 | ​ | Ps. | 87,377,945
7.5% - 15% | ​ | ​ | 3,221,994 | ​ | ​ | 1,381,026 | ​ | ​ | — | ​ | ​ | 4,603,020
15% - 22.5% | ​ | ​ | 72,734 | ​ | ​ | 156,062 | ​ | ​ | — | ​ | ​ | 228,796
22.5% - 30% | ​ | ​ | 6,479 | ​ | ​ | 299,999 | ​ | ​ | 6 | ​ | ​ | 306,484
30% - 45% | ​ | ​ | 44,889 | ​ | ​ | 2,716,387 | ​ | ​ | — | ​ | ​ | 2,761,276
45% - 60% | ​ | ​ | 12,023 | ​ | ​ | 263,181 | ​ | ​ | 6 | ​ | ​ | 275,210
60% - 90% | ​ | ​ | 1,446 | ​ | ​ | 70,843 | ​ | ​ | 683 | ​ | ​ | 72,972
> 90% | ​ | ​ | 101 | ​ | ​ | 5,228 | ​ | ​ | 9,144,067 | ​ | ​ | 9,149,396
TOTAL | ​ | Ps. | 89,958,234 | ​ | Ps. | 5,672,094 | ​ | Ps. | 9,144,771 | ​ | Ps. | 104,775,099
​ Consumer ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 48,882,951 | ​ | Ps. | 959,967 | ​ | Ps. | 1,624 | ​ | Ps. | 49,844,542
7.5% - 15% | ​ | ​ | 3,162,195 | ​ | ​ | 630,148 | ​ | ​ | 3 | ​ | ​ | 3,792,346
15% - 22.5% | ​ | ​ | 407,118 | ​ | ​ | 221,512 | ​ | ​ | 13 | ​ | ​ | 628,643
22.5% - 30% | ​ | ​ | 287,632 | ​ | ​ | 303,389 | ​ | ​ | 17 | ​ | ​ | 591,038
30% - 45% | ​ | ​ | 83,212 | ​ | ​ | 511,700 | ​ | ​ | 46 | ​ | ​ | 594,958
45% - 60% | ​ | ​ | 5,394 | ​ | ​ | 403,500 | ​ | ​ | 335 | ​ | ​ | 409,229
60% - 90% | ​ | ​ | 27,605 | ​ | ​ | 1,347,432 | ​ | ​ | 2,836 | ​ | ​ | 1,377,873
> 90% | ​ | ​ | 2 | ​ | ​ | 31,127 | ​ | ​ | 2,729,853 | ​ | ​ | 2,760,982
TOTAL | ​ | Ps. | 52,856,109 | ​ | Ps. | 4,408,775 | ​ | Ps. | 2,734,727 | ​ | Ps. | 59,999,611
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 49,264,495 | ​ | Ps. | 1,077,991 | ​ | Ps. | 1,193 | ​ | Ps. | 50,343,679
7.5% - 15% | ​ | ​ | 2,552,075 | ​ | ​ | 475,589 | ​ | ​ | 4 | ​ | ​ | 3,027,668
15% - 22.5% | ​ | ​ | 551,430 | ​ | ​ | 380,837 | ​ | ​ | 16 | ​ | ​ | 932,283
22.5% - 30% | ​ | ​ | 61,468 | ​ | ​ | 311,962 | ​ | ​ | 19 | ​ | ​ | 373,449
30% - 45% | ​ | ​ | 55,980 | ​ | ​ | 870,976 | ​ | ​ | 78 | ​ | ​ | 927,034
45% - 60% | ​ | ​ | 42,850 | ​ | ​ | 463,902 | ​ | ​ | 34 | ​ | ​ | 506,786
60% - 90% | ​ | ​ | 578 | ​ | ​ | 1,312,625 | ​ | ​ | 2,915 | ​ | ​ | 1,316,118
> 90% | ​ | ​ | 252 | ​ | ​ | 35,081 | ​ | ​ | 1,957,094 | ​ | ​ | 1,992,427
TOTAL | ​ | Ps. | 52,529,128 | ​ | Ps. | 4,928,963 | ​ | Ps. | 1,961,353 | ​ | Ps. | 59,419,444
​ Mortgage
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 16,462,013 | ​ | Ps. | 241,157 | ​ | Ps. | 8 | ​ | Ps. | 16,703,178
7.5% - 15% | ​ | ​ | 192,612 | ​ | ​ | 189,280 | ​ | ​ | 1 | ​ | ​ | 381,893
15% - 22.5% | ​ | ​ | 64,124 | ​ | ​ | 92,026 | ​ | ​ | — | ​ | ​ | 156,150
22.5% - 30% | ​ | ​ | 1,654 | ​ | ​ | 56,932 | ​ | ​ | — | ​ | ​ | 58,586
30% - 45% | ​ | ​ | 594 | ​ | ​ | 219,707 | ​ | ​ | 2 | ​ | ​ | 220,303
45% - 60% | ​ | ​ | — | ​ | ​ | 160,222 | ​ | ​ | 3 | ​ | ​ | 160,225
60% - 90% | ​ | ​ | — | ​ | ​ | 200,657 | ​ | ​ | — | ​ | ​ | 200,657
> 90% | ​ | ​ | — | ​ | ​ | 804 | ​ | ​ | 604,410 | ​ | ​ | 605,214
TOTAL | ​ | Ps. | 16,720,997 | ​ | Ps. | 1,160,785 | ​ | Ps. | 604,424 | ​ | Ps. | 18,486,206
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 15,619,231 | ​ | Ps. | 81,828 | ​ | Ps. | 2 | ​ | Ps. | 15,701,061
7.5% - 15% | ​ | ​ | 520,960 | ​ | ​ | 488,195 | ​ | ​ | — | ​ | ​ | 1,009,155
15% - 22.5% | ​ | ​ | 83,260 | ​ | ​ | 76,727 | ​ | ​ | — | ​ | ​ | 159,987
22.5% - 30% | ​ | ​ | 2,201 | ​ | ​ | 192,344 | ​ | ​ | 1 | ​ | ​ | 194,546
30% - 45% | ​ | ​ | 776 | ​ | ​ | 55,449 | ​ | ​ | 2 | ​ | ​ | 56,227
45% - 60% | ​ | ​ | — | ​ | ​ | 115,989 | ​ | ​ | 3 | ​ | ​ | 115,992
60% - 90% | ​ | ​ | — | ​ | ​ | 148,789 | ​ | ​ | 4 | ​ | ​ | 148,793
> 90% | ​ | ​ | — | ​ | ​ | 474 | ​ | ​ | 497,120 | ​ | ​ | 497,594
TOTAL | ​ | Ps. | 16,226,428 | ​ | Ps. | 1,159,795 | ​ | Ps. | 497,132 | ​ | Ps. | 17,883,355
​ Microcredit
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 167,871 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 167,871
7.5% - 15% | ​ | ​ | 26,402 | ​ | ​ | 22 | ​ | ​ | — | ​ | ​ | 26,424
15% - 22.5% | ​ | ​ | 14,390 | ​ | ​ | 87 | ​ | ​ | — | ​ | ​ | 14,477
22.5% - 30% | ​ | ​ | 8,176 | ​ | ​ | 11 | ​ | ​ | — | ​ | ​ | 8,187
30% - 45% | ​ | ​ | 3,445 | ​ | ​ | 253 | ​ | ​ | — | ​ | ​ | 3,698
45% - 60% | ​ | ​ | 5,042 | ​ | ​ | 799 | ​ | ​ | — | ​ | ​ | 5,841
60% - 90% | ​ | ​ | 1,222 | ​ | ​ | 12,781 | ​ | ​ | — | ​ | ​ | 14,003
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 37,028 | ​ | ​ | 37,028
TOTAL | ​ | Ps. | 226,548 | ​ | Ps. | 13,953 | ​ | Ps. | 37,028 | ​ | Ps. | 277,529
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 154,099 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 154,099
7.5% - 15% | ​ | ​ | 40,579 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 40,579
15% - 22.5% | ​ | ​ | 7,318 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 7,318
22.5% - 30% | ​ | ​ | 12,443 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 12,443
30% - 45% | ​ | ​ | 3,389 | ​ | ​ | 367 | ​ | ​ | — | ​ | ​ | 3,756
45% - 60% | ​ | ​ | 4,336 | ​ | ​ | 439 | ​ | ​ | — | ​ | ​ | 4,775
60% - 90% | ​ | ​ | 282 | ​ | ​ | 13,250 | ​ | ​ | — | ​ | ​ | 13,532
> 90% | ​ | ​ | 2,045 | ​ | ​ | — | ​ | ​ | 29,173 | ​ | ​ | 31,218
TOTAL | ​ | Ps. | 224,491 | ​ | Ps. | 14,056 | ​ | Ps. | 29,173 | ​ | Ps. | 267,720
​ Interbank and overnight funds
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 392,607 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 392,607
7.5% - 15% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
15% - 22.5% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
22.5% - 30% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
30% - 45% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
45% - 60% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
60% - 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
TOTAL | ​ | Ps. | 392,607 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 392,607
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 5,967,742 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 5,967,742
7.5% - 15% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
15% - 22.5% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
22.5% - 30% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
30% - 45% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
45% - 60% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
60% - 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | 1
TOTAL | ​ | Ps. | 5,967,742 | ​ | Ps. | — | ​ | Ps. | 1 | ​ | Ps. | 5,967,743
​ Loan commitments and financial guarantee contracts ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 26,560,070 | ​ | Ps. | 74,846 | ​ | Ps. | 205 | ​ | Ps. | 26,635,121
7.5% - 15% | ​ | ​ | 217,078 | ​ | ​ | 901,543 | ​ | ​ | 14 | ​ | ​ | 1,118,635
15% - 22.5% | ​ | ​ | 30,108 | ​ | ​ | 1,684,982 | ​ | ​ | 17 | ​ | ​ | 1,715,107
22.5% - 30% | ​ | ​ | 8,822 | ​ | ​ | 4,715 | ​ | ​ | 74 | ​ | ​ | 13,611
30% - 45% | ​ | ​ | 1,059 | ​ | ​ | 145,865 | ​ | ​ | 138 | ​ | ​ | 147,062
45% - 60% | ​ | ​ | 2 | ​ | ​ | 2,821 | ​ | ​ | 252 | ​ | ​ | 3,075
60% - 90% | ​ | ​ | 9 | ​ | ​ | 1,050 | ​ | ​ | 426 | ​ | ​ | 1,485
> 90% | ​ | ​ | 1 | ​ | ​ | 301 | ​ | ​ | 164,146 | ​ | ​ | 164,448
TOTAL | ​ | Ps. | 26,817,149 | ​ | Ps. | 2,816,123 | ​ | Ps. | 165,272 | ​ | Ps. | 29,798,544
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Total Exposure
PD Range |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
0%- 7.5% | ​ | Ps. | 26,786,851 | ​ | Ps. | 249,902 | ​ | Ps. | 69 | ​ | Ps. | 27,036,822
7.5% - 15% | ​ | ​ | 286,943 | ​ | ​ | 1,053,719 | ​ | ​ | 10 | ​ | ​ | 1,340,672
15% - 22.5% | ​ | ​ | 10,450 | ​ | ​ | 1,865,391 | ​ | ​ | 98 | ​ | ​ | 1,875,939
22.5% - 30% | ​ | ​ | 2,033 | ​ | ​ | 232,787 | ​ | ​ | 180 | ​ | ​ | 235,000
30% - 45% | ​ | ​ | 1,469 | ​ | ​ | 303,823 | ​ | ​ | 777 | ​ | ​ | 306,069
45% - 60% | ​ | ​ | 83 | ​ | ​ | 79,811 | ​ | ​ | 700 | ​ | ​ | 80,594
60% - 90% | ​ | ​ | 532 | ​ | ​ | 47,631 | ​ | ​ | 728 | ​ | ​ | 48,891
> 90% | ​ | ​ | — | ​ | ​ | 13 | ​ | ​ | 84,169 | ​ | ​ | 84,182
TOTAL | ​ | Ps. | 27,088,361 | ​ | Ps. | 3,833,077 | ​ | Ps. | 86,731 | ​ | Ps. | 31,008,169
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Investment grade |  | Ps. | 13,537,699 |  | Ps. | 12,051,274
Central bank |  |  | 6,857,510 |  |  | 4,541,687
Financial entities |  |  | 6,678,693 |  |  | 7,509,587
Others | ​ | ​ | 1,496 | ​ | ​ | —
Speculative grade |  |  | 1,228,856 |  |  | 1,148,798
Central bank |  |  | 466 |  |  | 2,058
Financial entities |  |  | 1,228,390 |  |  | 1,146,740
Without grade or not available |  |  | 22,195 |  |  | 34,760
Financial entities |  |  | 22,195 |  |  | 34,760
Cash and cash equivalent with third parties |  | Ps. | 14,788,750 |  | Ps. | 13,234,832
Cash held by entity (*) |  | Ps. | 3,809,111 |  | Ps. | 3,798,025
Total |  | Ps. | 18,597,861 |  | Ps. | 17,032,857
(*) Cash held by each Grupo Aval’s bank in custody in vaults, ATMs and cash.
Disclosure of other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Simplified Approach | ​ | Total
Other receivables using general approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable and contract assets for government and corporate customers | Ps. | 14,569,999 | Ps. | — | Ps. | 1,535 | Ps. | — | Ps. | 14,571,534
Other accounts receivable related to gas, energy services, contributions, and others | ​ | 1,143,548 | ​ | 119,607 | ​ | 184,829 | ​ | — | ​ | 1,447,984
Other receivables using simplified approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable from individual customers | ​ | — | ​ | — | ​ | — | ​ | 6,152,455 | ​ | 6,152,455
Total other receivables | Ps. | 15,713,547 | Ps. | 119,607 | Ps. | 186,364 | Ps. | 6,152,455 | Ps. | 22,171,973
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Simplified Approach | ​ | Total
Other receivables using general approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable and contract assets for government and corporate customers | Ps. | 13,231,073 | Ps. | — | Ps. | — | Ps. | — | Ps. | 13,231,073
Other accounts receivable related to gas, energy services, contributions, and others | ​ | 1,084,093 | ​ | 145,724 | ​ | 181,992 | ​ | — | ​ | 1,411,809
Other receivables using simplified approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable from individual customers | ​ | — | ​ | — | ​ | — | ​ | 5,612,876 | ​ | 5,612,876
Total other receivables | Ps. | 14,315,166 | Ps. | 145,724 | Ps. | 181,992 | Ps. | 5,612,876 | Ps. | 20,255,758
Disclosure of exposure to credit risk by segment for accounts receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Segmentation |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Contributions |  | Ps. | 88,148 |  | Ps. | — |  | Ps. | — |  | Ps. | 88,148
Gas |  | ​ | 709,422 |  | ​ | 111,786 |  | ​ | 102,077 |  | ​ | 923,285
Energy |  | ​ | 84,960 |  | ​ | 7,821 |  | ​ | 82,752 |  | ​ | 175,533
Other accounts receivable |  | ​ | 261,018 |  | ​ | — |  | ​ | — |  | ​ | 261,018
Total segmentation |  | Ps. | 1,143,548 |  | Ps. | 119,607 |  | Ps. | 184,829 |  | Ps. | 1,447,984
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Segmentation |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Contributions |  | Ps. | 151,923 |  | Ps. | — |  | Ps. | — |  | Ps. | 151,923
Gas |  | ​ | 692,169 |  | ​ | 141,218 |  | ​ | 89,833 |  | ​ | 923,220
Energy |  | ​ | 78,617 |  | ​ | 4,506 |  | ​ | 92,159 |  | ​ | 175,282
Other accounts receivable |  | ​ | 161,384 |  | ​ | — |  | ​ | — |  | ​ | 161,384
Total segmentation |  | Ps. | 1,084,093 |  | Ps. | 145,724 |  | Ps. | 181,992 |  | Ps. | 1,411,809
​
Disclosure of information about the exposure to credit risk and ECLs for other accounts receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Weighted- | ​ | Gross | ​ | ​ | ​ |  | ​
​ | ​ | average loss | ​ | carrying | ​ | Loss | ​ | Credit-
December 31, 2023 |  | rate |  | amount |  | allowance |  | impaired
0–30 days past due |  | 0.18 | % | Ps. | 4,949,057 |  | Ps. | 8,889 | Ps. | —
31–60 days past due |  | 0.36 | % | ​ | 173,165 |  | ​ | 621 |  | —
61–90 days past due |  | 1.89 | % | ​ | 106,196 |  | ​ | 2,007 |  | —
More than 90 days past due |  | 19.26 | % | ​ | 924,037 |  | ​ | 177,968 |  | 924,037
​ |  |  |  | Ps. | 6,152,455 |  | Ps. | 189,485 | Ps. | 924,037
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Weighted- | ​ | Gross | ​ | ​ | ​ |  | ​
​ | ​ | average loss | ​ | carrying | ​ | Loss | ​ | Credit-
December 31, 2022 |  | rate |  | amount |  | allowance |  | impaired
0–30 days past due |  | 0.03 | % | Ps. | 4,884,653 |  | Ps. | 1,269 | Ps. | —
31–60 days past due |  | 0.87 | % | ​ | 94,105 |  | ​ | 821 |  | —
61–90 days past due |  | 0.71 | % | ​ | 66,299 |  | ​ | 470 |  | —
More than 90 days past due |  | 30.08 | % | ​ | 567,819 |  | ​ | 170,772 |  | 567,819
​ |  |  |  | Ps. | 5,612,876 |  | Ps. | 173,332 | Ps. | 567,819
​
Disclosure of credit rating in trading derivatives and hedge derivatives | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Total | ​ | Central counterparties
​ |  | Notional |  | Fair |  | Notional |  | Fair
​ | ​ | amount | ​ | value | ​ | amount | ​ | value
2023 |  |  |  |  |  |  |  |
Derivative assets | Ps. | 77,206,096 | Ps. | 2,077,567 | Ps. | 30,658,137 | Ps. | 4,272
Derivative liabilities |  | 64,716,179 |  | 2,154,361 |  | 15,739,527 |  | 10,399
2022 |  |  |  |  |  |  |  |
Derivative assets | Ps. | 72,500,745 | Ps. | 2,041,405 | Ps. | 29,203,700 | Ps. | 12,991
Derivative liabilities |  | 62,639,638 |  | 1,757,606 |  | 20,116,392 |  | 11,213
​ ​ Hedging derivatives ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Total | ​ | Central counterparties
​ |  | Notional |  | Fair |  | Notional |  | Fair
​ | ​ | amount | ​ | value | ​ | amount | ​ | value
2023 |  |  |  |  |  |  |  |
Derivative assets | Ps. | 3,765,455 | Ps. | 48,662 | Ps. | — | Ps. | —
Derivative liabilities |  | 5,109,351 | ​ | 217,566 | ​ | — | ​ | —
2022 |  |  |  |  |  |  |  |
Derivative assets | Ps. | 829,105 | Ps. | 20,854 | Ps. | — | Ps. | —
Derivative liabilities |  | 533,829 | ​ | 3,568 | ​ | — | ​ | —
Disclosure of mortgage loans and advances by range of lone-to-value (LTV) ratio | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
LTV ratio | ​ | ​ |  | ​ | ​ |
Less than 50% | ​ | Ps. | 7,784,742 | ​ | Ps. | 6,828,495
51 – 70% | ​ | ​ | 6,379,677 | ​ | ​ | 6,139,066
71 – 90% | ​ | ​ | 3,281,508 | ​ | ​ | 3,595,794
91 – 100% | ​ | ​ | 771,664 | ​ | ​ | 1,019,031
More than 100% | ​ | ​ | 268,615 | ​ | ​ | 300,969
Total | ​ | Ps. | 18,486,206 | ​ | Ps. | 17,883,355
​ Credit-impaired mortgage loans For credit-impaired loans the value of collateral is based on the most recent appraisals
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
LTV ratio |  |  |  |  |  |
Less than 50% |  | Ps. | 146,489 |  | Ps. | 141,621
51 – 70% |  |  | 252,655 |  |  | 184,151
More than 70% |  |  | 205,280 |  |  | 171,360
Total |  | Ps. | 604,424 |  | Ps. | 497,132
Disclosure of credit portfolio per type of guarantees received | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | Interbank and |  | ​ | ​
December 31, 2023 | ​ | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | overnight funds | ​ | Total
Unsecured credits |  | Ps. | 60,462,815 |  | Ps. | 54,320,369 |  | Ps. | 1,277 |  | Ps. | 257,610 |  | Ps. | 88,588 |  | Ps. | 115,130,659
Loans secured by other banks |  |  | 202,667 |  |  | 109 |  |  | — |  |  | — |  |  | — |  |  | 202,776
Collateralized credits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ​
Mortgages |  |  | 1,388,044 |  |  | 147,499 |  |  | 16,370,941 |  |  | 497 |  |  | — |  |  | 17,906,981
Other real estate |  |  | 11,949,592 |  |  | 226,614 |  |  | 1,603 |  |  | 112 |  |  | — |  |  | 12,177,921
Investments in equity instruments |  |  | 392,474 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 392,474
Deposits in cash or cash equivalents |  |  | 1,101,686 |  |  | 145,901 |  |  | — |  |  | — |  |  | — |  |  | 1,247,587
Leased machineries and vehicles |  |  | 8,715,508 |  |  | 14,947 |  |  | 2,066,476 |  |  | — |  |  | — |  |  | 10,796,931
Fiduciary agreements, standby letters and guarantee funds |  |  | 9,654,206 |  |  | 21,705 |  |  | 45,909 |  |  | 18,927 |  |  | — |  |  | 9,740,747
Pledged income |  |  | 3,710,759 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,710,759
Pledges |  |  | 3,498,054 |  |  | 5,064,634 |  |  | — |  |  | 27 |  |  | — |  |  | 8,562,715
Other assets |  |  | 5,972,012 |  |  | 57,833 |  |  | — |  |  | 356 |  |  | 304,019 |  |  | 6,334,220
Total gross loan portfolio |  | Ps. | 107,047,817 |  | Ps. | 59,999,611 |  | Ps. | 18,486,206 |  | Ps. | 277,529 |  | Ps. | 392,607 |  | Ps. | 186,203,770
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |  | Interbank and |  | ​ | ​
December 31, 2022 |  | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | overnight funds | ​ | Total
Unsecured credits |  | Ps. | 57,471,266 |  | Ps. | 53,550,006 |  | Ps. | 2,042 |  | Ps. | 224,582 |  | Ps. | 1,179,355 |  | Ps. | 112,427,251
Loans secured by other banks |  |  | 322,063 |  |  | 774 |  |  | — |  |  | — |  |  | — |  |  | 322,837
Collateralized credits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgages |  |  | 988,888 |  |  | 124,990 |  |  | 15,549,938 |  |  | 651 |  |  | — |  |  | 16,664,467
Other real estate |  |  | 13,026,949 |  |  | 260,832 |  |  | 6,494 |  |  | 215 |  |  | — |  |  | 13,294,490
Investments in equity instruments |  |  | 410,669 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 410,669
Deposits in cash or cash equivalents |  |  | 1,412,983 |  |  | 167,194 |  |  | — |  |  | — |  |  | — |  |  | 1,580,177
Leased machineries and vehicles |  |  | 8,148,297 |  |  | 18,072 |  |  | 2,266,986 |  |  | — |  |  | — |  |  | 10,433,355
Fiduciary agreements, standby letters and guarantee funds |  |  | 9,822,855 |  |  | 31,166 |  |  | 57,895 |  |  | 41,354 |  |  | — |  |  | 9,953,270
Pledged income |  |  | 3,731,465 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,731,465
Pledges |  |  | 3,657,840 |  |  | 5,190,680 |  |  | — |  |  | 52 |  |  | — |  |  | 8,848,572
Other assets |  |  | 5,781,824 |  |  | 75,730 |  |  | — |  |  | 866 |  |  | 4,788,388 |  |  | 10,646,808
Total gross loan portfolio |  | Ps. | 104,775,099 |  | Ps. | 59,419,444 |  | Ps. | 17,883,355 |  | Ps. | 267,720 |  | Ps. | 5,967,743 |  | Ps. | 188,313,361
​ As of December 31, 2023, and 2022, the following chart sets out the carrying amount and the value of identifiable collateral (mainly commercial property) for commercial loans held by Grupo Aval at a consolidated level:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022
​ |  | Carrying Amount |  | Collateral | ​ | Carrying Amount | ​ | Collateral
Stages 1 and 2 | ​ | Ps. | 23,484,250 | ​ | Ps. | 15,996,375 | ​ | Ps. | 22,537,899 | ​ | Ps. | 15,742,699
Stage 3 | ​ | ​ | 2,952,217 | ​ | ​ | 2,429,026 | ​ | ​ | 2,574,521 | ​ | ​ | 2,479,275
​ | ​ | Ps. | 26,436,467 | ​ | Ps. | 18,425,401 | ​ | Ps. | 25,112,420 | ​ | Ps. | 18,221,974
​
Disclosure of loss allowance on loans assuming each forward-looking scenario | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022 | ​ | ​
​ | Scenario A | ​ | Scenario B | ​ | Scenario C |  | Scenario A | ​ | Scenario B | ​ | Scenario C | ​ | ​
Gross Exposure | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial | Ps. | 107,047,817 | ​ | Ps. | 107,047,817 | ​ | Ps. | 107,047,817 | ​ | Ps. | 104,775,099 | ​ | Ps. | 104,775,099 | ​ | Ps. | 104,775,099 | ​ | ​
Consumer | ​ | 59,999,611 | ​ | ​ | 59,999,611 | ​ | ​ | 59,999,611 | ​ | ​ | 59,419,444 | ​ | ​ | 59,419,444 | ​ | ​ | 59,419,444 | ​ | ​
Mortgages | ​ | 18,486,206 | ​ | ​ | 18,486,206 | ​ | ​ | 18,486,206 | ​ | ​ | 17,883,355 | ​ | ​ | 17,883,355 | ​ | ​ | 17,883,355 | ​ | ​
Microcredit | ​ | 277,529 | ​ | ​ | 277,529 | ​ | ​ | 277,529 | ​ | ​ | 267,720 | ​ | ​ | 267,720 | ​ | ​ | 267,720 | ​ | ​
Interbank and overnight founds | ​ | 392,607 | ​ | ​ | 392,607 | ​ | ​ | 392,607 | ​ | ​ | 5,967,743 | ​ | ​ | 5,967,743 | ​ | ​ | 5,967,743 | ​ | ​
Total gross exposure | Ps. | 186,203,770 | ​ | Ps. | 186,203,770 | ​ | Ps. | 186,203,770 | ​ | Ps. | 188,313,361 | ​ | Ps. | 188,313,361 | ​ | Ps. | 188,313,361 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loss Allowance for each scenario | ​ | ​
Commercial | Ps. | 5,272,129 | ​ | Ps. | 5,289,159 | ​ | Ps. | 5,341,865 | ​ | Ps. | 5,390,734 | ​ | Ps. | 5,472,794 | ​ | Ps. | 5,523,548 | ​ | ​
Consumer | ​ | 4,246,126 | ​ | ​ | 4,273,465 | ​ | ​ | 4,336,939 | ​ | ​ | 3,248,144 | ​ | ​ | 3,338,076 | ​ | ​ | 3,370,089 | ​ | ​
Mortgages | ​ | 372,739 | ​ | ​ | 378,986 | ​ | ​ | 384,902 | ​ | ​ | 347,828 | ​ | ​ | 378,471 | ​ | ​ | 352,819 | ​ | ​
Microcredit | ​ | 53,754 | ​ | ​ | 53,618 | ​ | ​ | 53,662 | ​ | ​ | 37,614 | ​ | ​ | 38,752 | ​ | ​ | 40,161 | ​ | ​
Interbank and overnight founds | ​ | 127 | ​ | ​ | 126 | ​ | ​ | 136 | ​ | ​ | 10,311 | ​ | ​ | 11,275 | ​ | ​ | 11,997 | ​ | ​
Total Loss Allowance | Ps. | 9,944,875 | ​ | Ps. | 9,995,354 | ​ | Ps. | 10,117,504 | ​ | Ps. | 9,034,631 | ​ | Ps. | 9,239,368 | ​ | Ps. | 9,298,614 | ​ | ​
​ The table below shows the loan portfolio in Stage 2 for each scenario. | ​ | ​
Proportion of Assets in Stage 2 | ​ | ​
Commercial | ​ | 3.6 | ​ | % | 3.6 | ​ | % | 3.9 | ​ | % | 5.6 | ​ | % | 5.9 | ​ | % | 5.9 | ​ | %
Consumer | ​ | 6.9 | ​ | % | 7.1 | ​ | % | 7.6 | ​ | % | 8.0 | ​ | % | 8.2 | ​ | % | 8.6 | ​ | %
Mortgages | ​ | 5.6 | ​ | % | 5.7 | ​ | % | 5.7 | ​ | % | 6.3 | ​ | % | 6.4 | ​ | % | 6.5 | ​ | %
Microcredit | ​ | 5.0 | ​ | % | 5.0 | ​ | % | 5.0 | ​ | % | 5.2 | ​ | % | 5.2 | ​ | % | 5.3 | ​ | %
Interbank and overnight founds | ​ | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | %
​ ​
Disclosure of each exposure to a credit risk grade | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial |  | Consumer |  | Mortgage |  | Microcredit
-Information from the audited financial statements obtained during periodic reviews. |  | -Information collected internally about the behavior of customers. |  | -Information collected internally about the behavior of customers. |  | -Information collected internally about the behavior of customers.
-Data from credit bureaus. |  | - Data from credit bureaus. |  | - Data from credit bureaus. |  | - Data from credit bureaus.
-Information collected internally about the behavior of customers. | ​ | ​ | ​ | ​ | ​ | ​
-Information of the different sectors. | ​ | ​ | ​ | ​ | ​ | ​
Disclosure of loss allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Lifetime | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ECL not | ​ | ECL | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | credit- | ​ | Simplified | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | approach |  | Total
Loan portfolio |  |  | ​ |  |  |  |  |  |  |  |  |  |  |  |
Loan commercial portfolio |  | Ps. | 612,441 |  | Ps. | 218,824 |  | Ps. | 4,463,335 |  | Ps. | — |  | Ps. | 5,294,600
Loan consumer portfolio |  |  | 1,141,997 |  |  | 993,268 |  |  | 2,172,181 |  |  | — |  |  | 4,307,446
Loan mortgage portfolio |  |  | 45,080 |  |  | 66,333 |  |  | 268,574 |  |  | — |  |  | 379,987
Loan microcredit portfolio |  |  | 12,068 |  |  | 6,366 |  |  | 35,226 |  |  | — |  |  | 53,660
Loan interbank and overnight founds portfolio |  |  | 22 |  |  | — |  |  | — |  |  | — |  |  | 22
Total loan portfolio |  | Ps. | 1,811,608 |  | Ps. | 1,284,791 |  | Ps. | 6,939,316 |  | Ps. | — |  | Ps. | 10,035,715
Investments in debt securities at amortized cost |  |  | 12,613 |  |  | 4,269 |  |  | — |  |  | — |  |  | 16,882
Other accounts receivable |  |  | 25,965 |  |  | 19,188 |  |  | 141,129 |  |  | 199,382 |  |  | 385,664
Total loss allowance financial assets at amortized cost |  | Ps. | 1,850,186 |  | Ps. | 1,308,248 |  | Ps. | 7,080,445 |  | Ps. | 199,382 |  | Ps. | 10,438,261
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities at FVOCI |  | Ps. | 12,972 |  | Ps. | — |  | Ps. | — |  | Ps. | — |  | Ps. | 12,972
Loan commitments and financial guarantee contracts |  |  | 61,637 |  |  | 7,682 |  |  | 949 |  |  | — |  |  | 70,268
Total loss allowance |  | Ps. | 1,924,795 |  | Ps. | 1,315,930 |  | Ps. | 7,081,394 |  | Ps. | 199,382 |  | Ps. | 10,521,501
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Lifetime | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ECL not | ​ | ECL | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | credit- | ​ | Simplified | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | approach |  | Total
Loan portfolio |  |  | ​ |  |  |  |  |  |  |  |  |  |  |  |
Loan commercial portfolio |  | Ps. | 598,538 |  | Ps. | 515,202 |  | Ps. | 4,379,006 |  | Ps. | — |  | Ps. | 5,492,746
Loan consumer portfolio |  |  | 839,904 |  |  | 853,159 |  |  | 1,618,849 |  |  | — |  |  | 3,311,912
Loan mortgage portfolio |  |  | 48,763 |  |  | 52,639 |  |  | 251,039 |  |  | — |  |  | 352,441
Loan microcredit portfolio |  |  | 6,238 |  |  | 4,922 |  |  | 27,811 |  |  | — |  |  | 38,971
Loan interbank and overnight founds portfolio |  |  | 1,444 |  |  | — |  |  | — |  |  | — |  |  | 1,444
Total loan portfolio |  | Ps. | 1,494,887 |  | Ps. | 1,425,922 |  | Ps. | 6,276,705 |  | Ps. | — |  | Ps. | 9,197,514
Investments in debt securities at amortized cost |  |  | 28,563 |  |  | 8,367 |  |  | — |  |  | — |  |  | 36,930
Other accounts receivable |  |  | 24,977 |  |  | 20,201 |  |  | 140,123 |  |  | 197,115 |  |  | 382,416
Total loss allowance financial assets at amortized cost |  | Ps. | 1,548,427 |  | Ps. | 1,454,490 |  | Ps. | 6,416,828 |  | Ps. | 197,115 |  | Ps. | 9,616,860
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities at FVOCI |  | Ps. | 12,686 |  | Ps. | — |  | Ps. | — |  | Ps. | — |  | Ps. | 12,686
Loan commitments and financial guarantee contracts |  |  | 58,160 |  |  | 6,461 |  |  | 289 |  |  | — |  |  | 64,910
Total loss allowance |  | Ps. | 1,619,273 |  | Ps. | 1,460,951 |  | Ps. | 6,417,117 |  | Ps. | 197,115 |  | Ps. | 9,694,456
Disclosure of impairment losses per portfolio | The table below presents impairment losses per portfolio: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, 2023 | ​ | As of December 31, 2022 | ​ | As of December 31, 2021
Commercial | Ps. | 203,061 | Ps. | 622,783 | Ps. | 1,468,182
Consumer | ​ | 4,426,014 | ​ | 2,498,699 | ​ | 2,813,445
Mortgage | ​ | 65,856 | ​ | (25,202) | ​ | 170,176
Microcredit | ​ | 31,901 | ​ | 5,497 | ​ | 17,524
Interbank and overnight funds | ​ | (1,422) | ​ | (942) | ​ | 1,535
Total loan portfolio | Ps. | 4,725,410 | Ps. | 3,100,835 | Ps. | 4,470,862
Other receivables | ​ | 76,664 | ​ | 78,641 | ​ | 80,298
Net portfolio provision impact on income statement (1) | Ps. | 4,802,074 | Ps. | 3,179,476 | Ps. | 4,551,160
(1) Includes net of loss allowance presented as part of “Costs and expenses of sales goods and services” as of December 2023 Ps. (51,035) as of December 2022 Ps. (59,073) and as of December Ps. (51,064).
Disclosure of loans stage 3 individually assessed for ECL the gross amount and loss allowance balances | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Gross Amount Registered |  | Collateral Guarantees |  | Allowance Recognized
Without recognized provision |  |  |  |  |  |  |  |  |
Commercial |  | Ps. | 240,358 |  | Ps. | 239,937 |  | Ps. | —
Repos, interbank loans portfolio |  |  | — |  |  | — |  |  | —
Subtotal |  | Ps. | 240,358 |  | Ps. | 239,937 |  | Ps. | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
With recognized provision |  |  |  |  |  |  |  |  |
Commercial |  | Ps. | 7,080,758 |  | Ps. | 1,075,446 |  | Ps. | 3,196,800
Consumer |  |  | 3,144 |  |  | — |  |  | 1,959
Residential mortgage |  |  | 12,515 |  |  | 1,970 |  |  | 10,507
Repos, interbank loans portfolio |  |  | — |  |  | — |  |  | —
Subtotal |  | Ps. | 7,096,417 |  | Ps. | 1,077,416 |  | Ps. | 3,209,266
Totals |  |  |  |  |  |  |  |  |
Commercial |  |  | 7,321,116 |  |  | 1,315,383 |  |  | 3,196,800
Consumer |  |  | 3,144 |  |  | — |  |  | 1,959
Residential mortgage |  |  | 12,515 |  |  | 1,970 |  |  | 10,507
Repos, interbank loans portfolio |  |  | — |  |  | — |  |  | —
Total |  | Ps. | 7,336,775 |  | Ps. | 1,317,353 |  | Ps. | 3,209,266
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | Gross Amount Registered |  | Collateral Guarantees |  | Allowance Recognized
Without recognized provision |  |  |  |  |  |  |  |  |
Commercial |  | Ps. | 143,728 |  | Ps. | 138,324 |  | Ps. | —
Repos, interbank loans portfolio |  |  | — |  |  | — |  |  | —
Subtotal |  | Ps. | 143,728 |  | Ps. | 138,324 |  | Ps. | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
With recognized provision |  |  |  |  |  |  |  |  |
Commercial |  | Ps. | 7,444,017 |  | Ps. | 1,554,672 |  | Ps. | 3,332,063
Consumer |  |  | 5,913 |  |  | 279 |  |  | 2,337
Residential mortgage |  |  | 10,983 |  |  | — |  |  | 6,170
Repos, interbank loans portfolio |  |  | 1 |  |  | — |  |  | —
Subtotal |  | Ps. | 7,460,914 |  | Ps. | 1,554,951 |  | Ps. | 3,340,570
Totals |  |  |  |  |  |  |  |  |
Commercial |  |  | 7,587,745 |  |  | 1,692,996 |  |  | 3,332,063
Consumer |  |  | 5,913 |  |  | 279 |  |  | 2,337
Residential mortgage |  |  | 10,983 |  |  | — |  |  | 6,170
Repos, interbank loans portfolio |  |  | 1 |  |  | — |  |  | —
Total |  | Ps. | 7,604,642 |  | Ps. | 1,693,275 |  | Ps. | 3,340,570
​
Disclosure of credit portfolio distribution by economic sector | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sector |  | December 31, 2023 |  | % | ​ | December 31, 2022 |  | % | ​
Consumer services |  | Ps. | 84,358,141 |  | 45.3 | % | Ps. | 84,466,684 |  | 44.8 | %
Commercial services |  |  | 40,341,863 |  | 21.7 | % |  | 42,542,019 |  | 22.6 | %
Construction | ​ | ​ | 14,733,390 | ​ | 7.9 | % | ​ | 14,438,349 | ​ | 7.7 | %
Food, beverage and tobacco |  |  | 7,191,477 |  | 3.9 | % |  | 7,843,322 |  | 4.2 | %
Public services | ​ | ​ | 7,172,123 | ​ | 3.9 | % | ​ | 5,672,379 | ​ | 3.0 | %
Other industrial and manufacturing products | ​ | ​ | 6,410,022 | ​ | 3.4 | % | ​ | 7,006,245 | ​ | 3.7 | %
Transportation and communications |  |  | 6,283,172 |  | 3.4 | % |  | 6,567,477 |  | 3.5 | %
Chemical production |  |  | 5,414,605 |  | 2.9 | % |  | 5,422,364 |  | 2.9 | %
Government | ​ | ​ | 5,367,471 | ​ | 2.9 | % | ​ | 5,252,429 | ​ | 2.8 | %
Agricultural |  |  | 4,192,847 |  | 2.3 | % |  | 4,448,738 |  | 2.4 | %
Trade and tourism |  |  | 1,622,212 |  | 0.8 | % |  | 1,650,721 |  | 0.9 | %
Mining products and oil |  |  | 1,500,686 |  | 0.8 | % |  | 1,226,418 |  | 0.6 | %
Other | ​ | ​ | 1,615,761 | ​ | 0.8 | % | ​ | 1,776,216 | ​ | 0.9 | %
Total of each economic sector |  | Ps. | 186,203,770 |  | 100.0 | % | Ps. | 188,313,361 |  | 100.0 | %
Disclosure of credit risk at the level in the different geographic areas |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023 |  | Commercial |  | Consumer |  | Mortgages |  | Microcredit |  | Interbank and overnight funds |  | Total
Colombia | ​ | Ps. | 90,146,557 | ​ | Ps. | 56,659,813 | ​ | Ps. | 15,363,688 | ​ | Ps. | 277,529 | ​ | Ps. | 320,400 | ​ | Ps. | 162,767,987
Panamá | ​ |  | 7,881,116 | ​ |  | 3,339,663 | ​ |  | 3,122,518 | ​ |  | — | ​ |  | 21,512 | ​ |  | 14,364,809
United States | ​ | ​ | 5,857,040 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 50,089 | ​ | ​ | 5,907,129
Guatemala | ​ | ​ | 218,838 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 218,838
Costa Rica | ​ |  | 115,868 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 606 | ​ |  | 116,474
Honduras | ​ |  | 298,941 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 298,941
El Salvador | ​ | ​ | 6,704 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,704
Nicaragua | ​ | ​ | 605 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 605
Other countries | ​ |  | 2,522,148 | ​ |  | 135 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 2,522,283
Total gross loan portfolio | ​ | Ps. | 107,047,817 | ​ | Ps. | 59,999,611 | ​ | Ps. | 18,486,206 | ​ | Ps. | 277,529 | ​ | Ps. | 392,607 | ​ | Ps. | 186,203,770
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022 |  | Commercial |  | Consumer |  | Mortgages |  | Microcredit |  | Interbank and overnight funds |  | Total
Colombia |  | Ps. | 86,114,887 |  | Ps. | 55,387,762 |  | Ps. | 13,944,236 |  | Ps. | 267,720 |  | Ps. | 5,786,796 |  | Ps. | 161,501,401
Panamá |  |  | 10,318,304 |  |  | 4,030,766 |  |  | 3,936,629 |  |  | — |  |  | 177,090 |  |  | 18,462,789
United States | ​ | ​ | 5,063,368 | ​ | ​ | 6 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,063,374
Guatemala | ​ | ​ | 225,105 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 225,105
Costa Rica | ​ | ​ | 212,701 | ​ | ​ | 829 | ​ | ​ | 2,490 | ​ | ​ | — | ​ | ​ | 3,857 | ​ | ​ | 219,877
Honduras |  |  | 77,035 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 77,035
El Salvador |  |  | 56,066 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 56,066
Nicaragua | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Other countries |  |  | 2,707,633 |  |  | 81 |  |  | — |  |  | — |  |  | — |  |  | 2,707,714
Total gross loan portfolio |  | Ps. | 104,775,099 |  | Ps. | 59,419,444 |  | Ps. | 17,883,355 |  | Ps. | 267,720 |  | Ps. | 5,967,743 |  | Ps. | 188,313,361
​ ​
Disclosure of classification of loan portfolio by type of currency | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023 |  | Colombian Pesos |  | Foreign currency |  | Total
Commercial |  | Ps. | 83,083,022 |  | Ps. | 23,964,795 |  | Ps. | 107,047,817
Consumer |  |  | 56,580,248 |  |  | 3,419,363 |  |  | 59,999,611
Residential mortgage |  |  | 15,363,549 |  |  | 3,122,657 |  |  | 18,486,206
Microcredit |  |  | 277,529 |  |  | — |  |  | 277,529
Interbank and overnight funds |  |  | 159,757 |  |  | 232,850 |  |  | 392,607
Total gross loan portfolio |  | Ps. | 155,464,105 |  | Ps. | 30,739,665 |  | Ps. | 186,203,770
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022 |  | Colombian Pesos |  | Foreign currency |  | Total
Commercial |  | Ps. | 77,500,547 |  | Ps. | 27,274,552 |  | Ps. | 104,775,099
Consumer |  |  | 55,306,497 |  |  | 4,112,947 |  |  | 59,419,444
Residential mortgage |  |  | 13,944,125 |  |  | 3,939,230 |  |  | 17,883,355
Microcredit |  |  | 267,720 |  |  | — |  |  | 267,720
Interbank and overnight funds |  |  | 5,595,142 |  |  | 372,601 |  |  | 5,967,743
Total gross loan portfolio |  | Ps. | 152,614,031 |  | Ps. | 35,699,330 |  | Ps. | 188,313,361
Disclosure of investments in debt securities by location | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2023 |  | 2022
Colombia |  | Ps. | 33,713,283 |  | Ps. | 28,040,520
Panama |  | ​ | 3,952,223 |  | ​ | 4,381,752
USA |  | ​ | 1,421,010 |  | ​ | 2,213,308
Brazil |  | ​ | 114,879 |  | ​ | 264,073
Mexico |  | ​ | 410,599 |  | ​ | 221,754
Costa Rica |  | ​ | 95,643 |  | ​ | 143,513
Chile |  | ​ | 182,398 |  | ​ | 115,033
Peru |  | ​ | 177,096 |  | ​ | 102,190
Paraguay |  | ​ | 37,177 |  | ​ | 8,593
Total by country | ​ | Ps. | 40,104,308 | ​ | Ps. | 35,490,736
Bladex (Foreign Trade Bank of Latin America) |  | ​ | 225,642 |  | ​ | 277,501
Andean Development Corporation (Corporación Andina de Fomento) |  | ​ | 105,107 |  | ​ | 111,124
International Bank for Reconstruction and Development |  | ​ | — |  | ​ | 89,266
Inter-American Corporation for the Financing of Infrastructure | ​ | ​ | 3,549 | ​ | ​ | 26,935
Multilateral | ​ | Ps. | 334,298 | ​ | Ps. | 504,826
Total investments in debt securities |  | Ps. | 40,438,606 |  | Ps. | 35,995,562
Disclosure of detail of sovereign debt portfolio issued by Central Governments per country | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022 |
​ |  |  |  |  | % |  | ​ | ​ |  | % |
Investment grade (1) | ​ |  |  |  |  |  | ​ |  |  |  | ​
Colombia | ​ | Ps. | 22,768,597 | ​ | 82.14 | % | Ps. | 17,942,244 |  | 74.26 | %
Panama | ​ |  | 1,077,656 | ​ | 3.89 | % | ​ | 1,126,942 |  | 4.66 | %
Chile | ​ | ​ | 3,768 | ​ | 0.01 | % | ​ | — | ​ | — | %
Mexico | ​ | ​ | 16,268 | ​ | 0.06 | % | ​ | 19,552 | ​ | 0.08 | %
United States of America | ​ |  | 1,371,842 | ​ | 4.95 | % | ​ | 2,213,308 |  | 9.16 | %
Total Investment grade | ​ | Ps. | 25,238,131 |  | 91.05 | % | Ps. | 21,302,046 |  | 88.16 | %
Speculative (2) | ​ |  |  |  |  |  | ​ |  |  |  | ​
Brazil | ​ | ​ | 27,643 | ​ | 0.10 | % | ​ | 32,834 | ​ | 0.14 | %
Colombia | ​ | ​ | 2,384,493 | ​ | 8.60 | % | ​ | 2,731,647 | ​ | 11.31 | %
Costa Rica | ​ |  | 68,454 | ​ | 0.25 | % | ​ | 94,871 |  | 0.39 | %
Total Speculative | ​ | Ps. | 2,480,590 |  | 8.95 | % | Ps. | 2,859,352 |  | 11.84 | %
​ | ​ | Ps. | 27,718,721 |  | 100.00 | % | Ps. | 24,161,398 |  | 100.00 | %
​ ​ Below is the detail of Grupo Aval’s debt portfolio issued by Central Banks: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | ​ | December 31, 2022 |
​ |  |  | ​ |  | % |  | ​ | ​ |  | % |
Investment Grade (1) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Panama (*) | ​ | Ps. | 145,489 |  | 100.00 | % | Ps. | 194,098 |  | 100.00 | %
Total Investment grade | ​ | Ps. | 145,489 | ​ | 100.00 | % | Ps. | 194,098 | ​ | 100.00 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total sovereign risk | ​ | Ps. | 27,864,210 |  | 100.00 | % | Ps. | 24,355,496 |  | 100.00 | %
(1) | Investment grade includes the risk rating of Fitch Ratings Colombia S.A o F1+ to F3, BRC of Colombia from BRC 1+ to BRC 3 and Standard & Poor’s from AAA to BBB-.
(2) | Speculative or non-investment grade level includes the risk rating of Fitch Ratings Colombia S.A. from B to E, BRC de Colombia from BRC 4 to BRC 6 and Standard & Poor’s from BB+ to D.
(*) These investments correspond to the National Bank of Panama, which is the official Bank and has the functions of a Central Bank, however, it does not have the power to issue banknotes or reserve requirements.
Disclosure of balance of restructured loans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Restructured loans |  | December 31, 2023 |  | December 31, 2022
Local currency | ​ | Ps. | 4,346,710 | ​ | Ps. | 3,081,868
Foreign currency | ​ |  | 1,646,876 | ​ |  | 1,647,947
Total restructured | ​ | Ps. | 5,993,586 | ​ | Ps. | 4,729,815
Disclosure of total of foreclosed assets received and sold | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Foreclosed assets received | ​ | Ps. | 76,116 | ​ | Ps. | 88,482
Foreclosed assets sold | ​ |  | 90,940 | ​ |  | 50,019
Disclosure of detail of the guarantees, letters of credit and credit commitments on non-used credit lines | Loan commitments and financial guarantee contracts ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022
​ |  | Notional amount |  | Notional amount
Unused credit card limits | ​ | Ps. | 12,449,298 | ​ | Ps. | 11,861,422
Approved credits not disbursed | ​ | ​ | 4,818,508 | ​ | ​ | 5,037,950
Credit arrangements | ​ | ​ | 4,223,426 | ​ | ​ | 4,119,577
Guarantees | ​ | ​ | 3,052,607 | ​ | ​ | 4,679,653
Unused limits of overdrafts | ​ |  | 2,264,226 | ​ |  | 2,491,299
Unused letters of credit | ​ |  | 735,472 | ​ |  | 1,203,070
Other | ​ |  | 2,255,007 | ​ |  | 1,615,198
Total | ​ | Ps. | 29,798,544 | ​ | Ps. | 31,008,169
Disclosure of guarantees, letters of credit and credit commitments on non-used credit lines | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Colombian Pesos | ​ | Ps. | 25,821,105 | ​ | Ps. | 25,497,816
U.S. dollars |  | ​ | 3,962,607 |  | ​ | 5,480,746
Euro |  | ​ | 13,585 |  | ​ | 27,934
Other |  | ​ | 1,247 |  | ​ | 1,673
Total |  | Ps. | 29,798,544 |  | Ps. | 31,008,169
​ ​
Disclosure of detail of the credit commitments | December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Assets Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ | ​
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ | ​ | Assets | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Received | ​ | Exposure
Offsetting assets | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Derivatives | ​ | Ps. | 2,126,229 | ​ | Ps. | — | ​ | Ps. | 2,126,229 | ​ | Ps. | (1,911,903) | ​ | Ps. | (235,189) | ​ | Ps. | (20,863)
Repurchase agreements | ​ | ​ | 86,192 | ​ | ​ | — | ​ | ​ | 86,192 | ​ | ​ | (27,803) | ​ | ​ | — | ​ | ​ | 58,389
Total | ​ | Ps. | 2,212,421 | ​ | Ps. | — | ​ | Ps. | 2,212,421 | ​ | Ps. | (1,939,706) | ​ | Ps. | (235,189) | ​ | Ps. | 37,526
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Liabilities Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ | ​
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ |  | Liabilities | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Delivered | ​ | Exposure
Offsetting liabilities | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Derivatives | ​ | Ps. | 2,371,927 | ​ | Ps. | — | ​ | Ps. | 2,371,927 | ​ | Ps. | (313,095) | ​ | Ps. | (245,344) | ​ | Ps. | 1,813,488
Repurchase agreements | ​ | ​ | 14,366,933 | ​ | ​ | — | ​ | ​ | 14,366,933 | ​ | ​ | (16,874,942) | ​ | ​ | (1,025,691) | ​ | ​ | (3,533,700)
Total | ​ | Ps. | 16,738,860 | ​ | Ps. | — | ​ | Ps. | 16,738,860 | ​ | Ps. | (17,188,037) | ​ | Ps. | (1,271,035) | ​ | Ps. | (1,720,212)
​ ​ December 31, 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Assets Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ |
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ |  | Assets |  | Balance Sheet |  | Balance Sheet |  | Instruments |  | Received |  | Exposure
Offsetting assets | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Derivatives | ​ | Ps. | 2,062,259 | ​ | Ps. | — | ​ | Ps. | 2,062,259 | ​ | Ps. | (1,509,856) | ​ | Ps. | (370,249) | ​ | Ps. | 182,154
Repurchase agreements | ​ | ​ | 5,343,325 | ​ | ​ | — | ​ | ​ | 5,343,325 | ​ | ​ | (4,882,569) | ​ | ​ | (47,169) | ​ | ​ | 413,587
Total | ​ | Ps. | 7,405,584 | ​ | Ps. | — | ​ | Ps. | 7,405,584 | ​ | Ps. | (6,392,425) | ​ | Ps. | (417,418) | ​ | Ps. | 595,741
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Liabilities Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ | ​
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ |  | Liabilities |  | Balance Sheet |  | Balance Sheet |  | Instruments |  | Delivered |  | Exposure
Offsetting liabilities | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Derivatives | ​ | Ps. | 1,761,174 | ​ | Ps. | — | ​ | Ps. | 1,761,174 | ​ | Ps. | (265,295) | ​ | Ps. | (316,446) | ​ | Ps. | 1,179,433
Repurchase agreements | ​ | ​ | 8,348,068 | ​ | ​ | — | ​ | ​ | 8,348,068 | ​ | ​ | (11,091,726) | ​ | ​ | (1,325,386) | ​ | ​ | (4,069,044)
Total | ​ | Ps. | 10,109,242 | ​ | Ps. | — | ​ | Ps. | 10,109,242 | ​ | Ps. | (11,357,021) | ​ | Ps. | (1,641,832) | ​ | Ps. | (2,889,611)
​
Disclosure of breakdown of financial assets and liabilities exposed to trading risk held | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Account |  | December 31, 2023 |  | December 31, 2022
Financial assets | ​ | ​ |  | ​ | ​ | ​
Debt financial assets | ​ | ​ |  | ​ | ​ |
Trading investments in debt securities | ​ | Ps. | 7,113,380 | ​ | Ps. | 3,760,887
Investments in debt securities mandatorily at FVTPL | ​ | ​ | 1,889 | ​ | ​ | 1,378
Investments in debt securities at FVOCI | ​ | ​ | 23,326,776 | ​ | ​ | 22,461,805
Total debt securities | ​ | Ps. | 30,442,045 | ​ | Ps. | 26,224,070
Derivative assets instruments | ​ | Ps. | 2,077,567 | ​ | Ps. | 2,041,405
Hedging derivatives assets | ​ | ​ | 48,662 | ​ | ​ | 20,854
​ | ​ | ​ | 2,126,229 | ​ | ​ | 2,062,259
Total financial assets | ​ | Ps. | 32,568,274 | ​ | Ps. | 28,286,329
Liabilities | ​ | ​ |  | ​ | ​ |
Derivative liabilities instruments | ​ | ​ | 2,154,361 | ​ | ​ | 1,757,606
Hedging derivatives liabilities | ​ | ​ | 217,566 | ​ | ​ | 3,568
Total financial liabilities | ​ | ​ | 2,371,927 | ​ | ​ | 1,761,174
Net position | ​ | Ps. | 30,196,347 | ​ | Ps. | 26,525,155
​
Disclosure of market value-at-risk (VaR) for subsidiaries | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022
​ |  | ​ |  | Basis points of |  | ​ |  | Basis points of
Entity | ​ | Value at Risk | ​ | regulatory capital | ​ | Value at Risk | ​ | regulatory capital
Banco Bogotá S.A. | Ps. | 639,228 | ​ | 111 | Ps. | 759,624 | ​ | 116
Banco de Occidente S.A. |  | 218,355 | ​ | 67 |  | 272,515 | ​ | 90
Banco AV Villas S.A. |  | 47,004 | ​ | 55 |  | 96,711 | ​ | 105
Banco Popular S.A. (1) |  | 336,718 | ​ | 185 |  | 147,685 | ​ | 116
Corficolombiana S.A. (1) |  | 240,068 | ​ | 519 |  | 190,534 | ​ | 484
Porvenir S.A. |  | 10,927 | ​ | 92 |  | 13,808 | ​ | 148
Disclosure of breaks down our investments subject to regulatory VaR | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | At December 31, |
​ | ​ | 2023 | ​ | ​ | 2022 |
​ |  | Investment |  | ​ |  | ​ | ​ |  | Investment |  | ​ |  | ​ |
​ | ​ | subject to | ​ | ​ | ​ | Percentage | ​ | ​ | subject to | ​ | ​ | ​ | ​ |
​ | ​ | Regulatory | ​ | Regulatory | ​ | of | ​ | ​ | Regulatory | ​ | Regulatory | ​ | Percentage of |
​ | ​ | VaR | ​ | VaR | ​ | portfolio | ​ | ​ | VaR | ​ | VaR | ​ | portfolio |
More than 36 months | Ps. | 43,765 | Ps. | 6,433 | ​ | 100 | % | Ps. | 44,122 | Ps. | 6,486 | ​ | 100 | %
Total | Ps. | 43,765 | Ps. | 6,433 |  | 100 | % | Ps. | 44,122 | Ps. | 6,486 |  | 100 | %
Disclosure of foreign currency assets and liabilities are in U.S. dollars and foreign currencies | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2023 | ​ | ​ |  | Other currencies | ​ | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account |  | (Millions) |  | dollars (Millions) |  | (Millions)
Financial assets | ​ |  | ​ |  | ​ |
Cash and cash equivalents | ​ | 1,248 | ​ | 60 | Ps. | 4,996,706
Trading investments in debt securities | ​ | 78 | ​ | — | ​ | 298,792
Investments in debt securities at FVOCI | ​ | 1,930 | ​ | — | ​ | 7,376,923
Investments in debt securities at amortized cost | ​ | 597 | ​ | — | ​ | 2,280,108
Loan portfolio financial assets at amortized cost | ​ | 8,043 | ​ | — | ​ | 30,739,665
Derivative financial assets held for trading | ​ | 544 | ​ | — | ​ | 2,077,567
Derivative financial assets held for hedging | ​ | — | ​ | — | ​ | 687
Trade receivable | ​ | 719 | ​ | — | ​ | 2,748,599
Total financial assets | ​ | 13,159 | ​ | 60 | Ps. | 50,519,047
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Other currencies |  | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account | ​ | (Millions) | ​ | dollars (Millions) | ​ | (Millions)
Financial liabilities | ​ |  | ​ |  | ​ |
Derivative financial liabilities held for trading | ​ | 564 | ​ | — | Ps. | 2,154,361
Derivative financial liabilities held for hedging | ​ | 53 | ​ | — | ​ | 204,202
Customer deposits | ​ | 7,048 | ​ | 34 | ​ | 27,070,411
Financial obligations | ​ | 8,072 | ​ | 1 | ​ | 30,857,352
Accounts payable | ​ | 242 | ​ | — | ​ | 921,552
Total financial liabilities | ​ | 15,979 | ​ | 35 | ​ | 61,207,878
Net financial asset (liability) position | ​ | (2,820) | ​ | 25 | Ps. | (10,688,831)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2022 | ​ | ​ |  | Other currencies | ​ | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account |  | (Millions) |  | dollars (Millions) |  | (Millions)
Financial assets | ​ |  | ​ |  | ​ |
Cash and cash equivalents | ​ | 1,208 | ​ | 34 | Ps. | 5,972,792
Trading investments in debt securities | ​ | 37 | ​ | — | ​ | 180,032
Investments in debt securities at FVOCI | ​ | 1,691 | ​ | — | ​ | 8,135,015
Investments in debt securities at amortized cost | ​ | 608 | ​ | — | ​ | 2,923,279
Loan portfolio financial assets at amortized cost | ​ | 7,421 | ​ | 1 | ​ | 35,699,330
Derivative financial assets held for trading | ​ | 314 | ​ | — | ​ | 1,512,459
Derivative financial assets held for hedging | ​ | 1 | ​ | — | ​ | 4,829
Trade receivable | ​ | 705 | ​ | 63 | ​ | 3,694,659
Total financial assets | ​ | 11,985 | ​ | 98 | Ps. | 58,122,395
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Other currencies |  | Total in
​ |  | U.S. dollars |  | converted to U.S. |  | Colombian pesos
Account | ​ | (Millions) |  | dollars (Millions) |  | (Millions)
Financial liabilities |  |  |  |  |  |
Derivative financial liabilities held for trading | ​ | 237 | ​ | — | Ps. | 1,141,963
Derivative financial liabilities held for hedging | ​ | — | ​ | — | ​ | 1,553
Customer deposits | ​ | 6,482 | ​ | 19 | ​ | 31,269,619
Financial obligations | ​ | 9,097 | ​ | 5 | ​ | 43,779,895
Accounts payable | ​ | 122 | ​ | — | ​ | 587,589
Total financial liabilities |  | 15,938 |  | 24 |  | 76,780,619
Net financial asset (liability) position |  | (3,953) |  | 74 | Ps. | (18,658,224)
Disclosure of sensitivities of profit or loss before taxes and equity (OCI) to reasonably possible changes in exchange rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2023 |  | Increase |  | Decrease
​ | ​ | Ps.100 per U.S. | ​ | Ps.100 per U.S.
​ | ​ | dollar | ​ | dollar
Equity (mainly OCI) |  | Ps. | 2,840 |  | Ps. | (2,840)
Profit and loss before taxes |  |  | (174,869) |  |  | 174,869
​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2022 |  | Increase |  | Decrease
​ | ​ | Ps.100 per U.S. | ​ | Ps.100 per U.S.
​ | ​ | dollar | ​ | dollar
Equity (mainly OCI) |  | Ps. | 13,538 |  | Ps. | (13,538)
Profit and loss before taxes |  |  | (156,263) |  |  | 156,263
Disclosure of interest rates exposure for assets and liabilities | ​ ​ December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  | ​ | ​
Assets | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Cash and cash equivalents | ​ | Ps. | 5,563,358 | ​ | Ps. | 854 | ​ | Ps. | 1,684 | ​ | Ps. | — | ​ | Ps. | 13,031,965 | ​ | Ps. | 18,597,861
Trading investments in debt securities | ​ | ​ | 41,179 | ​ | ​ | 251,925 | ​ | ​ | 539,012 | ​ | ​ | 6,281,264 | ​ | ​ | — | ​ | ​ | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 439 | ​ | ​ | 1,450 | ​ | ​ | — | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 110,939 | ​ | ​ | 720,636 | ​ | ​ | 3,727,517 | ​ | ​ | 18,767,684 | ​ | ​ | — | ​ | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | ​ | 927,454 | ​ | ​ | 3,402,597 | ​ | ​ | 3,389,804 | ​ | ​ | 2,276,706 | ​ | ​ | — | ​ | ​ | 9,996,561
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916 | ​ | ​ | — | ​ | ​ | 3,830,916
Commercial loans | ​ | ​ | 12,496,990 | ​ | ​ | 48,530,829 | ​ | ​ | 11,530,367 | ​ | ​ | 34,489,631 | ​ | ​ | — | ​ | ​ | 107,047,817
Consumer loans | ​ | ​ | 4,014,604 | ​ | ​ | 3,485,355 | ​ | ​ | 1,627,002 | ​ | ​ | 50,872,650 | ​ | ​ | — | ​ | ​ | 59,999,611
Mortgages loans | ​ | ​ | 3,369,639 | ​ | ​ | 218,540 | ​ | ​ | 6,817 | ​ | ​ | 14,891,210 | ​ | ​ | — | ​ | ​ | 18,486,206
Microcredit loans | ​ | ​ | 23,946 | ​ | ​ | 11,431 | ​ | ​ | 33,079 | ​ | ​ | 209,073 | ​ | ​ | — | ​ | ​ | 277,529
Interbank and overnight founds | ​ | ​ | 247,668 | ​ | ​ | 144,939 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,607
Trade receivable | ​ | ​ | 12,346 | ​ | ​ | 4,380 | ​ | ​ | 3,207 | ​ | ​ | 1,704,180 | ​ | ​ | 20,447,860 | ​ | ​ | 22,171,973
Total Assets | ​ | Ps. | 26,808,123 | ​ | Ps. | 56,771,486 | ​ | Ps. | 20,858,928 | ​ | Ps. | 133,324,764 | ​ | Ps. | 33,479,825 | ​ | Ps. | 271,243,126
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  |
Liabilities | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Checking accounts | ​ | Ps. | 4,746,654 | ​ | Ps. | — | ​ | ​ | 11,904,157 | ​ | ​ | — | ​ | ​ | 7,159,048 | ​ | Ps. | 23,809,859
Time deposits | ​ | ​ | 8,037,475 | ​ | ​ | 39,999,744 | ​ | ​ | 21,559,845 | ​ | ​ | 17,000,396 | ​ | ​ | — | ​ | ​ | 86,597,460
Saving deposits | ​ | ​ | 71,149,883 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,883
Other deposits | ​ | ​ | 12,379 | ​ | ​ | 15,455 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 402,360 | ​ | ​ | 430,194
Interbank and overnight funds | ​ | ​ | 13,298,927 | ​ | ​ | 1,762,116 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | — | ​ | ​ | 15,081,920
Leases contracts | ​ | ​ | 3,962 | ​ | ​ | 55,871 | ​ | ​ | 77,762 | ​ | ​ | 2,654,153 | ​ | ​ | — | ​ | ​ | 2,791,748
Borrowing from banks and similar | ​ | ​ | 2,001,170 | ​ | ​ | 6,011,525 | ​ | ​ | 2,710,163 | ​ | ​ | 8,703,854 | ​ | ​ | — | ​ | ​ | 19,426,712
Long-term debt | ​ | ​ | 58,142 | ​ | ​ | 4,053,694 | ​ | ​ | 565,465 | ​ | ​ | 18,750,525 | ​ | ​ | — | ​ | ​ | 23,427,826
Borrowing from development entities | ​ | ​ | 2,441,548 | ​ | ​ | 1,082,184 | ​ | ​ | 165,940 | ​ | ​ | 1,123,461 | ​ | ​ | — | ​ | ​ | 4,813,133
Total Liabilities | ​ | Ps. | 101,750,140 | ​ | Ps. | 52,980,589 | ​ | Ps. | 36,983,332 | ​ | Ps. | 48,253,266 | ​ | Ps. | 7,561,408 | ​ | Ps. | 247,528,735
​ December 31, 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to | ​ | From six to | ​ | More than a | ​ | Non- | ​ |
Assets | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Cash and cash equivalents | ​ | Ps. | 6,066,944 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 10,965,913 | ​ | Ps. | 17,032,857
Trading investments in debt securities | ​ | ​ | 75,943 | ​ | ​ | 715,117 | ​ | ​ | 107,442 | ​ | ​ | 2,862,385 | ​ | ​ | — | ​ | ​ | 3,760,887
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,378 | ​ | ​ | — | ​ | ​ | 1,378
Investments in debt securities at FVOCI | ​ | ​ | 280,301 | ​ | ​ | 2,912,007 | ​ | ​ | 700,112 | ​ | ​ | 18,569,385 | ​ | ​ | — | ​ | ​ | 22,461,805
Investments in debt securities at amortized cost | ​ | ​ | 967,123 | ​ | ​ | 5,543,804 | ​ | ​ | 294,035 | ​ | ​ | 2,966,530 | ​ | ​ | — | ​ | ​ | 9,771,492
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,507,231 | ​ | ​ | — | ​ | ​ | 3,507,231
Commercial loans | ​ | ​ | 14,928,623 | ​ | ​ | 43,243,207 | ​ | ​ | 9,111,072 | ​ | ​ | 37,492,197 | ​ | ​ | — | ​ | ​ | 104,775,099
Consumer loans | ​ | ​ | 4,310,303 | ​ | ​ | 3,698,330 | ​ | ​ | 1,321,030 | ​ | ​ | 50,089,781 | ​ | ​ | — | ​ | ​ | 59,419,444
Mortgages loans | ​ | ​ | 4,124,086 | ​ | ​ | 84,730 | ​ | ​ | 12,666 | ​ | ​ | 13,661,873 | ​ | ​ | — | ​ | ​ | 17,883,355
Microcredit loans | ​ | ​ | 19,228 | ​ | ​ | 10,989 | ​ | ​ | 31,573 | ​ | ​ | 205,930 | ​ | ​ | — | ​ | ​ | 267,720
Interbank and overnight founds | ​ | ​ | 5,669,519 | ​ | ​ | 298,224 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,967,743
Trade receivable | ​ | ​ | — | ​ | ​ | 162 | ​ | ​ | — | ​ | ​ | 1,947,806 | ​ | ​ | 18,307,790 | ​ | ​ | 20,255,758
Total Assets | ​ | Ps. | 36,442,070 | ​ | Ps. | 56,506,570 | ​ | Ps. | 11,577,930 | ​ | Ps. | 131,304,496 | ​ | Ps. | 29,273,703 | ​ | Ps. | 265,104,769
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  | ​
Liabilities | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Checking accounts | ​ | Ps. | 5,926,936 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 20,005,117 | ​ | Ps. | 25,932,053
Time deposits | ​ | ​ | 7,008,761 | ​ | ​ | 33,911,426 | ​ | ​ | 19,107,280 | ​ | ​ | 12,246,230 | ​ | ​ | — | ​ | ​ | 72,273,697
Saving deposits | ​ | ​ | 74,293,894 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 74,293,894
Other deposits | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 841,505 | ​ | ​ | 841,505
Interbank and overnight funds | ​ | ​ | 7,608,690 | ​ | ​ | 835,124 | ​ | ​ | 77,463 | ​ | ​ | 566,644 | ​ | ​ | — | ​ | ​ | 9,087,921
Leases contracts | ​ | ​ | 3,417 | ​ | ​ | 48,775 | ​ | ​ | 91,354 | ​ | ​ | 2,192,398 | ​ | ​ | — | ​ | ​ | 2,335,944
Borrowing from banks and similar | ​ | ​ | 2,262,503 | ​ | ​ | 14,698,824 | ​ | ​ | 3,877,438 | ​ | ​ | 7,134,649 | ​ | ​ | — | ​ | ​ | 27,973,414
Long-term debt | ​ | ​ | 633,431 | ​ | ​ | 5,875,058 | ​ | ​ | 543,176 | ​ | ​ | 21,310,556 | ​ | ​ | — | ​ | ​ | 28,362,221
Borrowing from development entities | ​ | ​ | 2,386,311 | ​ | ​ | 708,979 | ​ | ​ | 39,901 | ​ | ​ | 1,222,084 | ​ | ​ | — | ​ | ​ | 4,357,275
Total Liabilities | ​ | Ps. | 100,123,943 | ​ | Ps. | 56,078,186 | ​ | Ps. | 23,736,612 | ​ | Ps. | 44,672,561 | ​ | Ps. | 20,846,622 | ​ | Ps. | 245,457,924
​
Disclosure of breakdown of non-interest-bearing and interest-bearing assets and liabilities by interest rate type and by maturity | December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​ | ​
Assets |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Cash due from banks and Central Bank | ​ | Ps. | 2,799,607 | ​ | Ps. | 2,766,289 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 13,031,965 | ​ | Ps. | 18,597,861
Trading investments in debt securities | ​ | ​ | 319,900 | ​ | ​ | 512,216 | ​ | ​ | 109,777 | ​ | ​ | 6,171,487 | ​ | ​ | — | ​ | ​ | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | 439 | ​ | ​ | — | ​ | ​ | 1,450 | ​ | ​ | — | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 132,430 | ​ | ​ | 4,426,662 | ​ | ​ | 1,016,347 | ​ | ​ | 17,751,337 | ​ | ​ | — | ​ | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | ​ | 5,112,355 | ​ | ​ | 2,607,500 | ​ | ​ | 133,704 | ​ | ​ | 2,143,002 | ​ | ​ | — | ​ | ​ | 9,996,561
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916
Commercial loans | ​ | ​ | 45,221,180 | ​ | ​ | 11,797,765 | ​ | ​ | 43,030,934 | ​ | ​ | 6,997,938 | ​ | ​ | — | ​ | ​ | 107,047,817
Consumer loans | ​ | ​ | 929,574 | ​ | ​ | 9,750,154 | ​ | ​ | 5,516,791 | ​ | ​ | 43,803,092 | ​ | ​ | — | ​ | ​ | 59,999,611
Mortgages loans | ​ | ​ | 53,719 | ​ | ​ | 811,497 | ​ | ​ | 3,498,709 | ​ | ​ | 14,122,281 | ​ | ​ | — | ​ | ​ | 18,486,206
Microcredit loans | ​ | ​ | 1,170 | ​ | ​ | 161,497 | ​ | ​ | 696 | ​ | ​ | 114,166 | ​ | ​ | — | ​ | ​ | 277,529
Interbank and overnight founds | ​ | ​ | — | ​ | ​ | 392,607 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,607
Trade receivable | ​ | ​ | 18,707 | ​ | ​ | — | ​ | ​ | 325,016 | ​ | ​ | 1,380,390 | ​ | ​ | 20,447,860 | ​ | ​ | 22,171,973
Total Assets | ​ | Ps. | 54,588,642 | ​ | Ps. | 33,226,626 | ​ | Ps. | 57,462,890 | ​ | Ps. | 92,485,143 | ​ | Ps. | 33,479,825 | ​ | Ps. | 271,243,126
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | ​ | Over one year | ​ | Non- | ​ | ​
Liabilities |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Checking accounts | ​ | Ps. | 1,857,769 | ​ | Ps. | 14,793,042 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 7,159,048 | ​ | Ps. | 23,809,859
Time deposits | ​ | ​ | 13,167,807 | ​ | ​ | 53,716,494 | ​ | ​ | 5,711,093 | ​ | ​ | 14,002,066 | ​ | ​ | — | ​ | ​ | 86,597,460
Saving deposits | ​ | ​ | 8,492,708 | ​ | ​ | 62,657,175 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,883
Other deposits | ​ | ​ | 12,379 | ​ | ​ | 15,455 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 402,360 | ​ | ​ | 430,194
Interbank and overnight funds | ​ | ​ | 1,023,612 | ​ | ​ | 14,037,431 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | — | ​ | ​ | 15,081,920
Leases contracts | ​ | ​ | 2,989 | ​ | ​ | 115,379 | ​ | ​ | 356,454 | ​ | ​ | 2,316,926 | ​ | ​ | — | ​ | ​ | 2,791,748
Borrowing from banks and other | ​ | ​ | 6,089,836 | ​ | ​ | 4,531,168 | ​ | ​ | 7,158,457 | ​ | ​ | 1,647,251 | ​ | ​ | — | ​ | ​ | 19,426,712
Long-term debt | ​ | ​ | 812,106 | ​ | ​ | 771,189 | ​ | ​ | 7,133,109 | ​ | ​ | 14,711,422 | ​ | ​ | — | ​ | ​ | 23,427,826
Borrowing from development entities | ​ | ​ | 417,219 | ​ | ​ | 133,720 | ​ | ​ | 3,340,632 | ​ | ​ | 921,562 | ​ | ​ | — | ​ | ​ | 4,813,133
Total Liabilities | ​ | Ps. | 31,876,425 | ​ | Ps. | 150,771,053 | ​ | Ps. | 23,699,745 | ​ | Ps. | 33,620,104 | ​ | Ps. | 7,561,408 | ​ | Ps. | 247,528,735
​ ​ December 31, 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​
Assets |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Cash due from banks and Central Bank | ​ | Ps. | 2,682,724 | ​ | Ps. | 3,384,220 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 10,965,913 | ​ | Ps. | 17,032,857
Trading investments in debt securities | ​ | ​ | 337,636 | ​ | ​ | 425,970 | ​ | ​ | 134,897 | ​ | ​ | 2,862,384 | ​ | ​ | — | ​ | ​ | 3,760,887
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,378 | ​ | ​ | — | ​ | ​ | 1,378
Investments in debt securities at FVOCI | ​ | ​ | 861,729 | ​ | ​ | 2,609,594 | ​ | ​ | 1,254,542 | ​ | ​ | 17,735,940 | ​ | ​ | — | ​ | ​ | 22,461,805
Investments in debt securities at amortized cost | ​ | ​ | 4,555,437 | ​ | ​ | 2,326,296 | ​ | ​ | 243,662 | ​ | ​ | 2,646,097 | ​ | ​ | — | ​ | ​ | 9,771,492
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,507,231 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,507,231
Commercial loans | ​ | ​ | 42,226,647 | ​ | ​ | 9,808,684 | ​ | ​ | 47,072,091 | ​ | ​ | 5,667,677 | ​ | ​ | — | ​ | ​ | 104,775,099
Consumer loans | ​ | ​ | 1,006,251 | ​ | ​ | 8,380,874 | ​ | ​ | 6,199,484 | ​ | ​ | 43,832,835 | ​ | ​ | — | ​ | ​ | 59,419,444
Mortgages loans | ​ | ​ | 44,520 | ​ | ​ | 708,435 | ​ | ​ | 4,166,107 | ​ | ​ | 12,964,293 | ​ | ​ | — | ​ | ​ | 17,883,355
Microcredit loans | ​ | ​ | 1,296 | ​ | ​ | 154,055 | ​ | ​ | 1,001 | ​ | ​ | 111,368 | ​ | ​ | — | ​ | ​ | 267,720
Interbank and overnight founds | ​ | ​ | 47,128 | ​ | ​ | 5,920,615 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,967,743
Trade receivable | ​ | ​ | 162 | ​ | ​ | — | ​ | ​ | 305,684 | ​ | ​ | 1,642,122 | ​ | ​ | 18,307,790 | ​ | ​ | 20,255,758
Total Assets | ​ | Ps. | 51,763,530 | ​ | Ps. | 33,718,743 | ​ | Ps. | 62,884,699 | ​ | Ps. | 87,464,094 | ​ | Ps. | 29,273,703 | ​ | Ps. | 265,104,769
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​
Liabilities |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Checking accounts | ​ | Ps. | 735,536 | ​ | Ps. | 5,191,400 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 20,005,117 | ​ | Ps. | 25,932,053
Time deposits | ​ | ​ | 14,474,525 | ​ | ​ | 40,361,808 | ​ | ​ | 5,887,596 | ​ | ​ | 11,549,768 | ​ | ​ | — | ​ | ​ | 72,273,697
Saving deposits | ​ | ​ | 10,472,330 | ​ | ​ | 62,653,236 | ​ | ​ | 1,168,328 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 74,293,894
Other deposits | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 841,505 | ​ | ​ | 841,505
Interbank and overnight funds | ​ | ​ | 2,611,592 | ​ | ​ | 1,978,380 | ​ | ​ | 4,497,949 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 9,087,921
Leases contracts | ​ | ​ | 897,471 | ​ | ​ | 181,509 | ​ | ​ | 244,062 | ​ | ​ | 1,012,902 | ​ | ​ | — | ​ | ​ | 2,335,944
Borrowing from banks and other | ​ | ​ | 8,862,681 | ​ | ​ | 13,195,008 | ​ | ​ | 1,987,704 | ​ | ​ | 3,928,021 | ​ | ​ | — | ​ | ​ | 27,973,414
Long-term debt | ​ | ​ | 3,600,832 | ​ | ​ | 5,662,371 | ​ | ​ | 4,556,550 | ​ | ​ | 14,542,468 | ​ | ​ | — | ​ | ​ | 28,362,221
Borrowing from development entities | ​ | ​ | 313,459 | ​ | ​ | 171,581 | ​ | ​ | 3,121,907 | ​ | ​ | 750,328 | ​ | ​ | — | ​ | ​ | 4,357,275
Total Liabilities | ​ | Ps. | 41,968,426 | ​ | Ps. | 129,395,293 | ​ | Ps. | 21,464,096 | ​ | Ps. | 31,783,487 | ​ | Ps. | 20,846,622 | ​ | Ps. | 245,457,924
​
Disclosure of breakdown of the liquid assets by maturity | December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Liquid assets |  | ​ |  | ​ |  | ​
​ | ​ | available at the end | ​ | ​ | ​ | ​ | ​ | From 31 to 90
Bank | ​ | of the year (1) | ​ | From 1 to 7 days (2) | ​ | From 1 to 30 days (2) | ​ | days (2)
Banco de Bogota | Ps. | 11,924,823 | Ps. | 9,811,253 | Ps. | 2,568,828 | Ps. | (15,278,208)
Banco Occidente |  | 8,638,565 | ​ | 6,727,345 | ​ | 2,531,186 | ​ | (8,473,508)
Banco Popular |  | 4,896,134 | ​ | 4,641,802 | ​ | 1,525,529 | ​ | (5,458,950)
Banco AV Villas |  | 2,328,186 | ​ | 2,027,630 | ​ | 992,892 | ​ | (2,408,230)
Corficolombiana |  | 2,073,055 | ​ | 1,138,855 | ​ | 222,748 | ​ | (893,740)
​ December 31, 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Liquid assets |  | ​ |  | ​ |  | ​
​ |  | available at the end |  | ​ | ​ | ​ | ​ | From 31 to 90
Bank |  | of the year (1) | ​ | From 1 to 7 days (2) | ​ | From 1 to 30 days (2) | ​ | days (2)
Banco de Bogota | Ps. | 11,749,890 | Ps. | 10,865,287 | Ps. | 6,445,745 | Ps. | (15,602,231)
Banco Occidente |  | 7,858,675 | ​ | 6,955,066 | ​ | 3,243,471 | ​ | (5,830,252)
Banco Popular |  | 5,283,312 | ​ | 4,141,163 | ​ | 1,588,642 | ​ | (5,038,168)
Banco AV Villas |  | 2,299,072 | ​ | 1,828,016 | ​ | 487,831 | ​ | (3,202,904)
Corficolombiana |  | 2,204,574 | ​ | 1,595,742 | ​ | 729,790 | ​ | (358,231)
(1) | Liquid assets are the sum of assets that are easily convertible into cash. Fixed income investments at amortized cost and financial investments pledged as collateral or subject to any other type of encumbrance, preventive measure or of any nature, that prevent their free assignment or transfer, as well as those that have been transferred under repurchase agreements, simultaneous or temporary transfer of securities are excluded. Liquid assets are measured at fair value (market prices on the evaluation date).
(2) | This amount is the remaining value of the liquid assets in the specified time period, or the IRL, that is calculated as the difference between liquid assets and liquid assets requirement, according to the IRL methodology, the liquidity requirement is the difference of contractual cash inflows and contractual and non-contractual cash outflows during a given period.
The following tables show the individual IRL Ratio as of December 31, 2023 and 2022 for each of our banks in Colombia and Corficolombiana, expressed in Ps billions and as a percentage:
Disclosure of IRL ratio amounts | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | At December 31,
​ | ​ | Banco de Bogotá |  | Banco de Occidente |  | Banco Popular |  | Banco AV Villas |  | Corficolombiana
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
​ | ​ | (in Ps)
IRL – 7 days | ​ | 9,811 | ​ | 10,865 | ​ | 5,610 | ​ | 5,338 | ​ | 4,642 | ​ | 4,141 | ​ | 2,028 | ​ | 1,828 | ​ | 1,207 | ​ | 1,542
IRL – 30 days | ​ | 2,569 | ​ | 6,446 | ​ | 1,816 | ​ | 1,921 | ​ | 1,526 | ​ | 1,589 | ​ | 993 | ​ | 488 | ​ | 661 | ​ | 866
Disclosure of IRL ration percentage | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | At December 31,
​ |  | Banco de Bogotá |  | Banco de Occidente |  | Banco Popular |  | Banco AV Villas |  | Corficolombiana
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
​ | ​ | (in percentages)
IRL – 7 days | ​ | 564 | ​ | 1,328 | ​ | 419 | ​ | 744 | ​ | 1,925 | ​ | 463 | ​ | 775 | ​ | 488 | ​ | 255 | ​ | 358
IRL – 30 days | ​ | 127 | ​ | 222 | ​ | 133 | ​ | 145 | ​ | 145 | ​ | 143 | ​ | 174 | ​ | 127 | ​ | 150 | ​ | 168
Disclosure of flows of the financial assets and liabilities including contractual interest receivable and payable | December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to six | ​ | From six to twelve | ​ | More than | ​ |  | ​
Assets |  | one month |  | months |  | months |  | a year |  | Total
Cash and cash equivalents | ​ | Ps. | 18,602,500 | ​ | Ps. | 857 | ​ | Ps. | 1,684 | ​ | Ps. | — | ​ | Ps. | 18,605,041
Trading investments in debt securities | ​ | ​ | 280,749 | ​ | ​ | 291,449 | ​ | ​ | 702,337 | ​ | ​ | 7,344,266 | ​ | ​ | 8,618,801
Investments in debt securities at FVOCI | ​ | ​ | 142,920 | ​ | ​ | 1,192,286 | ​ | ​ | 3,861,978 | ​ | ​ | 20,682,574 | ​ | ​ | 25,879,758
Investments in debt securities at amortized cost | ​ | ​ | 693,748 | ​ | ​ | 2,693,803 | ​ | ​ | 2,947,927 | ​ | ​ | 2,434,713 | ​ | ​ | 8,770,191
Commercial loans | ​ | ​ | 11,914,475 | ​ | ​ | 30,973,505 | ​ | ​ | 21,141,485 | ​ | ​ | 64,172,735 | ​ | ​ | 128,202,200
Consumer loans | ​ | ​ | 2,158,202 | ​ | ​ | 7,770,536 | ​ | ​ | 8,209,258 | ​ | ​ | 63,814,118 | ​ | ​ | 81,952,114
Mortgages loans | ​ | ​ | 343,857 | ​ | ​ | 978,325 | ​ | ​ | 1,013,632 | ​ | ​ | 33,229,142 | ​ | ​ | 35,564,956
Microcredit loans | ​ | ​ | 38,412 | ​ | ​ | 87,318 | ​ | ​ | 86,420 | ​ | ​ | 146,971 | ​ | ​ | 359,121
Interbank and overnight funds | ​ | ​ | 392,679 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,679
Trading derivatives | ​ | ​ | 1,172,036 | ​ | ​ | 640,291 | ​ | ​ | 111,538 | ​ | ​ | 110,978 | ​ | ​ | 2,034,843
Hedging derivatives | ​ | ​ | 47,977 | ​ | ​ | — | ​ | ​ | 685 | ​ | ​ | — | ​ | ​ | 48,662
Trade receivable | ​ | ​ | 3,127,198 | ​ | ​ | 113,763 | ​ | ​ | 29,350 | ​ | ​ | 22,733,228 | ​ | ​ | 26,003,539
Other assets | ​ | ​ | 156,961 | ​ | ​ | — | ​ | ​ | 5 | ​ | ​ | 720,429 | ​ | ​ | 877,395
Total Assets | ​ | Ps. | 39,071,714 | ​ | Ps. | 44,742,133 | ​ | Ps. | 38,106,299 | ​ | Ps. | 215,389,154 | ​ | Ps. | 337,309,300
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to six | ​ | From six to twelve | ​ | More than | ​ |  | ​
Liabilities |  | one month |  | months |  | months |  | a year |  | Total
Checking accounts | ​ | Ps. | 23,809,859 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 23,809,859
Time Deposits | ​ | ​ | 14,800,170 | ​ | ​ | 35,683,285 | ​ | ​ | 24,156,548 | ​ | ​ | 21,322,829 | ​ | ​ | 95,962,832
Saving deposits | ​ | ​ | 71,149,882 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,882
Other deposits | ​ | ​ | 374,711 | ​ | ​ | 54,195 | ​ | ​ | — | ​ | ​ | 1,287 | ​ | ​ | 430,193
Interbank and overnight funds | ​ | ​ | 13,305,891 | ​ | ​ | 1,788,786 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | 15,115,554
Leases contracts | ​ | ​ | 13,938 | ​ | ​ | 106,429 | ​ | ​ | 120,495 | ​ | ​ | 3,078,016 | ​ | ​ | 3,318,878
Borrowing from banks and other | ​ | ​ | 1,663,276 | ​ | ​ | 6,250,680 | ​ | ​ | 3,090,588 | ​ | ​ | 11,827,108 | ​ | ​ | 22,831,652
Long-term debt | ​ | ​ | 121,155 | ​ | ​ | 1,272,012 | ​ | ​ | 1,344,746 | ​ | ​ | 26,135,181 | ​ | ​ | 28,873,094
Borrowing from development entities | ​ | ​ | 837,304 | ​ | ​ | 657,920 | ​ | ​ | 689,454 | ​ | ​ | 10,664,762 | ​ | ​ | 12,849,440
Trading derivatives | ​ | ​ | 1,263,315 | ​ | ​ | 522,915 | ​ | ​ | 155,907 | ​ | ​ | 176,630 | ​ | ​ | 2,118,767
Hedging derivatives | ​ | ​ | 204,251 | ​ | ​ | 305 | ​ | ​ | 5,252 | ​ | ​ | 6,722 | ​ | ​ | 216,530
Other liabilities | ​ | ​ | 5,278,275 | ​ | ​ | 330,995 | ​ | ​ | 189,229 | ​ | ​ | 1,951,625 | ​ | ​ | 7,750,124
Total Liabilities | ​ | Ps. | 132,822,027 | ​ | Ps. | 46,667,522 | ​ | Ps. | 29,752,219 | ​ | Ps. | 75,185,037 | ​ | Ps. | 284,426,805
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Commitments Loans | ​ | month | ​ | six months | ​ | twelve months | ​ | year | ​ | Total
Guarantees | ​ | Ps. | 1,813,970 | ​ | Ps. | 80,012 | ​ | Ps. | 30,320 | ​ | Ps. | 497,844 | ​ | Ps. | 2,422,146
Standby letters of credit | ​ | ​ | 606,747 | ​ | ​ | 89,801 | ​ | ​ | 925 | ​ | ​ | 39,000 | ​ | ​ | 736,473
Overdraft facility | ​ | ​ | 2,264,226 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,264,226
Standby credit card facility | ​ | ​ | 11,917,268 | ​ | ​ | 112,006 | ​ | ​ | 84,005 | ​ | ​ | 336,019 | ​ | ​ | 12,449,298
Undrawn approved loans | ​ | ​ | 4,002,210 | ​ | ​ | 218,112 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,220,322
Others | ​ | ​ | 2,686,426 | ​ | ​ | 70,360 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,756,786
Total Commitments Loans | ​ | Ps. | 23,290,847 | ​ | Ps. | 570,291 | ​ | Ps. | 115,250 | ​ | Ps. | 872,863 | ​ | Ps. | 24,849,251
​ December 31, 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Assets |  | month |  | six months |  | twelve months |  | year |  | Total
Cash and cash equivalents | ​ | Ps. | 17,032,854 | ​ | Ps. | 3 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 17,032,857
Trading investments in debt securities | ​ | ​ | 418,517 | ​ | ​ | 342,829 | ​ | ​ | 543,610 | ​ | ​ | 3,327,753 | ​ | ​ | 4,632,709
Investments in debt securities at FVOCI | ​ | ​ | 2,019,842 | ​ | ​ | 2,008,753 | ​ | ​ | 5,356,480 | ​ | ​ | 18,078,127 | ​ | ​ | 27,463,202
Investments in debt securities at amortized cost | ​ | ​ | 837,574 | ​ | ​ | 3,332,038 | ​ | ​ | 3,352,039 | ​ | ​ | 3,060,353 | ​ | ​ | 10,582,004
Commercial loans | ​ | ​ | 10,636,895 | ​ | ​ | 29,541,405 | ​ | ​ | 18,415,847 | ​ | ​ | 63,675,959 | ​ | ​ | 122,270,106
Consumer loans | ​ | ​ | 2,189,168 | ​ | ​ | 7,398,698 | ​ | ​ | 7,879,319 | ​ | ​ | 64,072,652 | ​ | ​ | 81,539,837
Mortgages loans | ​ | ​ | 272,343 | ​ | ​ | 857,162 | ​ | ​ | 867,775 | ​ | ​ | 29,404,640 | ​ | ​ | 31,401,920
Microcredit loans | ​ | ​ | 33,737 | ​ | ​ | 83,934 | ​ | ​ | 82,723 | ​ | ​ | 140,790 | ​ | ​ | 341,184
Interbank and overnight funds | ​ | ​ | 5,966,991 | ​ | ​ | 68 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,967,059
Trading derivatives | ​ | ​ | 1,242,228 | ​ | ​ | 367,115 | ​ | ​ | 199,530 | ​ | ​ | 254,096 | ​ | ​ | 2,062,969
Hedging derivatives | ​ | ​ | 15,335 | ​ | ​ | 1,886 | ​ | ​ | 2,387 | ​ | ​ | 1,246 | ​ | ​ | 20,854
Trade receivable | ​ | ​ | 2,510,396 | ​ | ​ | 161 | ​ | ​ | 15,517 | ​ | ​ | 21,234,935 | ​ | ​ | 23,761,009
Other assets | ​ | ​ | 298,780 | ​ | ​ | — | ​ | ​ | 50,200 | ​ | ​ | 1,524,369 | ​ | ​ | 1,873,349
Total Assets | ​ | Ps. | 43,474,660 | ​ | Ps. | 43,934,052 | ​ | Ps. | 36,765,427 | ​ | Ps. | 204,774,920 | ​ | Ps. | 328,949,059
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Liabilities |  | month |  | six months |  | twelve months |  | year |  | Total
Checking accounts | ​ | Ps. | 25,932,054 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 25,932,054
Time Deposits | ​ | ​ | 9,555,229 | ​ | ​ | 31,700,316 | ​ | ​ | 20,831,413 | ​ | ​ | 17,911,277 | ​ | ​ | 79,998,235
Saving deposits | ​ | ​ | 74,293,894 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 74,293,894
Other deposits | ​ | ​ | 538,387 | ​ | ​ | 301,996 | ​ | ​ | — | ​ | ​ | 1,124 | ​ | ​ | 841,507
Interbank and overnight funds | ​ | ​ | 6,179,455 | ​ | ​ | 771,719 | ​ | ​ | 77,350 | ​ | ​ | 2,182,987 | ​ | ​ | 9,211,511
Leases contracts | ​ | ​ | 12,387 | ​ | ​ | 90,521 | ​ | ​ | 140,578 | ​ | ​ | 2,200,644 | ​ | ​ | 2,444,130
Borrowing from banks and other | ​ | ​ | 2,118,373 | ​ | ​ | 11,036,815 | ​ | ​ | 6,878,016 | ​ | ​ | 10,172,835 | ​ | ​ | 30,206,039
Long-term debt | ​ | ​ | 356,759 | ​ | ​ | 3,550,122 | ​ | ​ | 1,144,997 | ​ | ​ | 31,041,844 | ​ | ​ | 36,093,722
Borrowing from development entities | ​ | ​ | 178,136 | ​ | ​ | 1,439,502 | ​ | ​ | 485,447 | ​ | ​ | 6,426,663 | ​ | ​ | 8,529,748
Trading derivatives | ​ | ​ | 860,852 | ​ | ​ | 579,886 | ​ | ​ | 230,643 | ​ | ​ | 278,889 | ​ | ​ | 1,950,270
Hedging derivatives | ​ | ​ | 1,531 | ​ | ​ | 516 | ​ | ​ | — | ​ | ​ | 3,352 | ​ | ​ | 5,399
Other liabilities | ​ | ​ | 4,155,257 | ​ | ​ | 145,183 | ​ | ​ | — | ​ | ​ | 1,993,490 | ​ | ​ | 6,293,930
Total Liabilities | ​ | Ps. | 124,182,314 | ​ | Ps. | 49,616,576 | ​ | Ps. | 29,788,444 | ​ | Ps. | 72,213,105 | ​ | Ps. | 275,800,439
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Commitments Loans |  | month |  | six months |  | twelve months |  | year |  | Total
Guarantees | ​ | Ps. | 2,129,962 | ​ | Ps. | 142,987 | ​ | Ps. | 61,140 | ​ | Ps. | 1,218,215 | ​ | Ps. | 3,552,304
Standby letters of credit | ​ | ​ | 947,723 | ​ | ​ | 714 | ​ | ​ | — | ​ | ​ | 18 | ​ | ​ | 948,455
Overdraft facility | ​ | ​ | 2,491,299 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,491,299
Standby credit card facility | ​ | ​ | 11,263,240 | ​ | ​ | 125,933 | ​ | ​ | 94,450 | ​ | ​ | 377,799 | ​ | ​ | 11,861,422
Undrawn approved loans | ​ | ​ | 3,133,043 | ​ | ​ | 98,505 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,231,548
Others | ​ | ​ | 1,023,527 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,023,527
Total Commitments Loans | ​ | Ps. | 20,988,794 | ​ | Ps. | 368,139 | ​ | Ps. | 155,590 | ​ | Ps. | 1,596,032 | ​ | Ps. | 23,108,555
​
Disclosure of subsidiaries complied with the minimum regulatory capital requirements | The following tables show the separate and consolidated (where applicable) capitalization information of our main direct and indirect subsidiaries: ​ Banco de Bogotá S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Separate basis | ​ | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022 | ​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 3,553 | ​ | Ps. | 3,553 | ​ | Ps. | 3,553 | ​ | Ps. | 3,553
Reserves and retained earnings |  | 14,635,826 | ​ |  | 13,507,497 | ​ |  | 14,988,657 | ​ |  | 13,301,448
Other comprehensive income |  | 8,114 | ​ |  | 51,008 | ​ |  | (122,944) | ​ |  | 41,828
Net income for the period | ​ | 1,024,884 | ​ | ​ | 2,251,716 | ​ | ​ | 954,173 | ​ | ​ | 2,804,925
Non-controlling interests | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Deductions: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Unconsolidated financial sector investments |  | — | ​ |  | (3,364,280) | ​ |  | — | ​ |  | (3,261,888)
Goodwill and other intangibles |  | (1,220,146) | ​ |  | (1,054,448) | ​ |  | (1,504,225) | ​ |  | (1,416,196)
Deferred tax assets |  | (815,194) | ​ |  | (1,306,888) | ​ |  | (672,813) | ​ |  | (1,035,857)
Other |  | — | ​ |  | — | ​ |  | (1,431) | ​ |  | (111)
Common Equity Tier One Capital - CET1 | Ps. | 13,637,037 | ​ | Ps. | 10,088,159 | ​ | Ps. | 13,644,969 | ​ | Ps. | 10,437,701
Hybrid instruments recognized as additional primary capital | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Other | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
AT1 | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Tier I | Ps. | 13,637,037 | ​ | Ps. | 10,088,159 | ​ | Ps. | 13,644,969 | ​ | Ps. | 10,437,701
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 2,573,696 | ​ |  | 3,135,871 | ​ |  | 2,573,696 | ​ |  | 3,135,871
Plus/minus others |  | 160,637 | ​ |  | 424,829 | ​ |  | — | ​ |  | —
Tier II capital |  | 2,734,333 | ​ |  | 3,560,700 | ​ |  | 2,573,696 | ​ |  | 3,135,871
Other deductions from technical capital |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Technical capital | Ps. | 16,371,370 | ​ | Ps. | 13,648,858 | ​ | Ps. | 16,218,665 | ​ | Ps. | 13,573,572
Risk-weighted assets |  | 76,811,668 | ​ |  | 68,771,856 | ​ |  | 91,625,712 | ​ |  | 88,898,130
Market risk |  | 491,571 | ​ |  | 495,392 | ​ |  | 639,228 | ​ |  | 759,624
Market risk exposure (1) |  | 5,461,900 | ​ |  | 5,504,360 | ​ |  | 7,102,531 | ​ |  | 8,440,262
Operational risk | ​ | 521,135 | ​ | ​ | 527,420 | ​ | ​ | 612,546 | ​ | ​ | 577,099
Operational risk exposure (1) | ​ | 5,790,384 | ​ | ​ | 5,860,219 | ​ | ​ | 6,806,068 | ​ | ​ | 6,412,206
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 88,063,952 | ​ | Ps. | 80,136,435 | ​ | Ps. | 105,534,310 | ​ | Ps. | 103,750,598
CET1 solvency ratio |  | 15.49% | ​ |  | 12.59% | ​ |  | 12.93% | ​ |  | 10.06%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 15.49% | ​ | ​ | 12.59% | ​ | ​ | 12.93% | ​ | ​ | 10.06%
Tier II contribution to solvency ratio |  | 3.10% | ​ |  | 4.44% | ​ |  | 2.44% | ​ |  | 3.02%
Total solvency ratio (2) |  | 18.59% | ​ |  | 17.03% | ​ |  | 15.37% | ​ |  | 13.08%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | Ps. | 13,637,037 | ​ | Ps. | 10,088,159 | ​ | Ps. | 13,644,969 | ​ | Ps. | 10,437,701
Exposure measure | ​ | 120,114,582 | ​ | ​ | 106,717,652 | ​ | ​ | 141,766,918 | ​ | ​ | 136,096,623
Leverage ratio | ​ | 11.35% | ​ | ​ | 9.45% | ​ | ​ | 9.62% | ​ | ​ | 7.67%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ Banco de Occidente S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022 | ​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 4,677 | ​ | Ps. | 4,677 | ​ | Ps. | 4,677 | ​ | Ps. | 4,677
Reserves and retained earnings |  | 4,782,349 | ​ |  | 4,525,930 | ​ |  | 4,996,111 | ​ |  | 4,791,295
Other comprehensive income |  | 28,731 | ​ |  | (124,708) | ​ |  | 176,033 | ​ |  | (65,254)
Net income for the period | ​ | 430,603 | ​ | ​ | 502,643 | ​ | ​ | 473,554 | ​ | ​ | 452,493
Non-controlling interests | ​ | — | ​ | ​ | — | ​ | ​ | 11,843 | ​ | ​ | —
Deductions: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Unconsolidated financial sector investments |  | — | ​ |  | (224,184) | ​ |  | — | ​ |  | (226,950)
Goodwill and other intangibles |  | (643,350) | ​ |  | (586,129) | ​ |  | (594,581) | ​ |  | (533,300)
Deferred tax assets |  | (251,878) | ​ |  | (144,581) | ​ |  | — | ​ |  | —
Other |  | (2,867) | ​ |  | (4,190) | ​ |  | (2,867) | ​ |  | (4,190)
CET1 | Ps. | 4,348,265 | ​ | Ps. | 3,949,457 | ​ | Ps. | 5,064,770 | ​ | Ps. | 4,418,771
Hybrid instruments recognized as additional primary capital | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Other | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
AT1 | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Tier I | Ps. | 4,348,265 | ​ | Ps. | 3,949,457 | ​ | Ps. | 5,064,770 | ​ | Ps. | 4,418,771
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 649,305 | ​ |  | 834,895 | ​ |  | 649,305 | ​ |  | 834,895
Plus/minus others |  | 26,190 | ​ |  | 85,332 | ​ |  | — | ​ |  | —
Tier II capital |  | 675,495 | ​ |  | 920,227 | ​ |  | 649,305 | ​ |  | 834,895
Other deductions from technical capital |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Technical capital | Ps. | 5,023,760 | ​ | Ps. | 4,869,684 | ​ | Ps. | 5,714,075 | ​ | Ps. | 5,253,666
Risk-weighted assets |  | 38,073,928 | ​ |  | 34,616,008 | ​ |  | 41,324,390 | ​ |  | 37,591,858
Market risk |  | 184,778 | ​ |  | 229,199 | ​ |  | 218,356 | ​ |  | 272,515
Market risk exposure (1) |  | 2,053,092 | ​ |  | 2,546,656 | ​ |  | 2,426,174 | ​ |  | 3,027,946
Operational risk | ​ | 235,639 | ​ | ​ | 203,225 | ​ | ​ | 236,239 | ​ | ​ | 227,231
Operational risk exposure (1) | ​ | 2,618,213 | ​ | ​ | 2,258,057 | ​ | ​ | 2,624,877 | ​ | ​ | 2,524,786
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 42,745,234 | ​ | Ps. | 39,420,721 | ​ | Ps. | 46,375,441 | ​ | Ps. | 43,144,590
CET1 solvency ratio |  | 10.17% | ​ |  | 10.02% | ​ |  | 10.92% | ​ |  | 10.24%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 10.17% | ​ | ​ | 10.02% | ​ | ​ | 10.92% | ​ | ​ | 10.24%
Tier II contribution to solvency ratio |  | 1.58% | ​ |  | 2.33% | ​ |  | 1.40% | ​ |  | 1.94%
Total solvency ratio (2) |  | 11.75% | ​ |  | 12.35% | ​ |  | 12.32% | ​ |  | 12.18%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | Ps. | 4,348,265 | ​ | Ps. | 3,949,457 | ​ | Ps. | 5,064,770 | ​ | Ps. | 4,418,771
Exposure measure | ​ | 65,855,871 | ​ | ​ | 56,629,015 | ​ | ​ | 70,759,147 | ​ | ​ | 62,211,737
Leverage ratio | ​ | 6.60% | ​ | ​ | 6.97% | ​ | ​ | 7.16% | ​ | ​ | 7.10%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ Banco Comercial AV Villas S.A.
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis
​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 22,297 | ​ | Ps. | 22,297
Reserves and retained earnings |  | 1,658,248 | ​ |  | 1,524,474
Other comprehensive income |  | 57,285 | ​ |  | (30,491)
Net income for the period | ​ | (117,126) | ​ | ​ | 112,035
Non-controlling interests | ​ | — | ​ | ​ | —
Deductions: |  | ​ | ​ |  | ​
Unconsolidated financial sector investments |  | — | ​ |  | —
Goodwill and other intangibles |  | (159,586) | ​ |  | (124,474)
Deferred tax assets |  | (10,239) | ​ |  | —
Other |  | (123,976) | ​ |  | (153,441)
CET1 | Ps. | 1,326,904 | ​ | Ps. | 1,350,401
Hybrid instruments recognized as additional primary capital | ​ | — | ​ | ​ | —
Other | ​ | 176 | ​ | ​ | 176
AT1 | ​ | 176 | ​ | ​ | 176
Tier I | Ps. | 1,327,079 | ​ | Ps. | 1,350,576
​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | — | ​ |  | —
Plus/minus others |  | 24,471 | ​ |  | 25,317
Tier II capital |  | 24,471 | ​ |  | 25,317
Other deductions from technical capital |  | — | ​ |  | —
Technical capital | Ps. | 1,351,551 | ​ | Ps. | 1,375,893
Risk-weighted assets |  | 10,054,415 | ​ |  | 10,419,661
Market risk |  | 47,003 | ​ |  | 96,711
Market risk exposure (1) |  | 522,254 | ​ |  | 1,074,571
Operational risk | ​ | 95,732 | ​ | ​ | 81,824
Operational risk exposure (1) | ​ | 1,063,689 | ​ | ​ | 909,158
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 11,640,358 | ​ | Ps. | 12,403,391
CET1 solvency ratio |  | 11.40% | ​ |  | 10.89%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 11.40% | ​ | ​ | 10.89%
Tier II contribution to solvency ratio |  | 0.21% | ​ |  | 0.20%
Total solvency ratio (2) |  | 11.61% | ​ |  | 11.09%
​ | ​ | ​ | ​ | ​ | ​
Capital measure | Ps. | 1,327,079 | ​ | Ps. | 1,350,576
Exposure measure | ​ | 18,873,410 | ​ | ​ | 19,487,267
Leverage ratio | ​ | 7.03% | ​ | ​ | 6.93%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ Banco Popular S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022 | ​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 77,253 | ​ | Ps. | 77,253 | ​ | Ps. | 77,253 | ​ | Ps. | 77,253
Reserves and retained earnings |  | 2,839,567 | ​ |  | 2,751,656 | ​ |  | 2,981,939 | ​ |  | 2,876,025
Other comprehensive income |  | 79,481 | ​ |  | 68,673 | ​ |  | 222,322 | ​ |  | 198,193
Net income for the period | ​ | (347,409) | ​ | ​ | 73,035 | ​ | ​ | (402,676) | ​ | ​ | 80,210
Non-controlling interests | ​ | — | ​ | ​ | — | ​ | ​ | 6,794,087 | ​ | ​ | 29,714
Deductions: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Unconsolidated financial sector investments |  | — | ​ |  | (355,124) | ​ |  | — | ​ |  | (355,124)
Goodwill and other intangibles |  | (361,170) | ​ |  | (288,139) | ​ |  | (446,032) | ​ |  | (293,825)
Deferred tax assets |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Other |  | (87,539) | ​ |  | (157,747) | ​ |  | (89,253) | ​ |  | (157,747)
CET1 | Ps. | 2,200,184 | ​ | Ps. | 2,169,608 | ​ | Ps. | 9,137,641 | ​ | Ps. | 2,454,700
Hybrid instruments recognized as additional primary capital | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Other | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
AT1 | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Tier I | Ps. | 2,200,184 | ​ | Ps. | 2,169,608 | ​ | Ps. | 9,137,641 | ​ | Ps. | 2,454,700
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 327,018 | ​ |  | 177,147 | ​ |  | 77,018 | ​ |  | 177,147
Plus/minus others |  | 20,775 | ​ |  | 25,697 | ​ |  | — | ​ |  | —
Tier II capital |  | 347,793 | ​ |  | 202,844 | ​ |  | 77,018 | ​ |  | 177,147
Other deductions from technical capital |  | — | ​ |  | — | ​ |  | (36,876) | ​ |  | —
Technical capital | Ps. | 2,547,976 | ​ | Ps. | 2,372,452 | ​ | Ps. | 9,177,782 | ​ | Ps. | 2,631,847
Risk-weighted assets |  | 16,670,146 | ​ |  | 18,453,236 | ​ |  | 36,166,365 | ​ |  | 18,473,302
Market risk |  | 83,118 | ​ |  | 136,503 | ​ |  | 336,718 | ​ |  | 147,685
Market risk exposure (1) |  | 923,539 | ​ |  | 1,516,695 | ​ |  | 3,741,309 | ​ |  | 1,640,943
Operational risk | ​ | 136,419 | ​ | ​ | 112,786 | ​ | ​ | 462,427 | ​ | ​ | 115,899
Operational risk exposure (1) | ​ | 1,515,762 | ​ | ​ | 1,253,181 | ​ | ​ | 5,138,073 | ​ | ​ | 1,287,767
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 19,109,447 | ​ | Ps. | 21,223,112 | ​ | Ps. | 45,045,747 | ​ | Ps. | 21,402,012
CET1 solvency ratio |  | 11.51% | ​ |  | 10.22% | ​ |  | 20.29% | ​ |  | 11.47%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 11.51% | ​ | ​ | 10.22% | ​ | ​ | 20.29% | ​ | ​ | 11.47%
Tier II contribution to solvency ratio |  | 1.82% | ​ |  | 0.96% | ​ |  | 0.17% | ​ |  | 0.83%
Total solvency ratio (2) |  | 13.33% | ​ |  | 11.18% | ​ |  | 20.37% | ​ |  | 12.30%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | Ps. | 2,200,184 | ​ | Ps. | 2,169,608 | ​ | Ps. | 9,137,641 | ​ | Ps. | 2,454,700
Exposure measure | ​ | 29,393,566 | ​ | ​ | 32,226,919 | ​ | ​ | 56,066,107 | ​ | ​ | 32,249,192
Leverage ratio | ​ | 7.49% | ​ | ​ | 6.73% | ​ | ​ | 16.30% | ​ | ​ | 7.61%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ Corficolombiana S.A. Starting November 22, 2023, Corficolombiana is consolidated under Banco Popular as a result of the shareholders’ agreement mentioned above. Notwithstanding the above, Corficolombiana has to comply with minimum capital requirements on a separate and consolidated basis.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022 | ​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 3,464 | ​ | Ps. | 3,464 | ​ | Ps. | 3,464 | ​ | Ps. | 3,464
Reserves and retained earnings |  | 11,233,257 | ​ |  | 9,929,403 | ​ |  | 10,829,636 | ​ |  | 9,587,611
Other comprehensive income |  | (76,643) | ​ |  | (383,161) | ​ |  | 366,032 | ​ |  | 47,709
Net income for the period | ​ | 808,982 | ​ | ​ | 1,774,040 | ​ | ​ | 886,012 | ​ | ​ | 1,713,807
Non-controlling interests | ​ | — | ​ | ​ | — | ​ | ​ | 1,380 | ​ | ​ | 1,210
Deductions: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Unconsolidated financial sector investments |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Goodwill and other intangibles |  | (99,130) | ​ |  | (90,578) | ​ |  | (78,011) | ​ |  | (66,553)
Deferred tax assets |  | — | ​ |  | — | ​ |  | — | ​ |  | (5,191)
Other |  | (1,480) | ​ |  | (1,350) | ​ |  | (5,964) | ​ |  | (5,847)
CET1 | Ps. | 11,868,451 | ​ | Ps. | 11,231,819 | ​ | Ps. | 12,002,549 | ​ | Ps. | 11,276,209
Hybrid instruments recognized as additional primary capital | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Other | ​ | 192 | ​ | ​ | 192 | ​ | ​ | 192 | ​ | ​ | 192
AT1 | ​ | 192 | ​ | ​ | 192 | ​ | ​ | 192 | ​ | ​ | 192
Tier I | Ps. | 11,868,643 | ​ | Ps. | 11,232,011 | ​ | Ps. | 12,002,741 | ​ | Ps. | 11,276,401
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Plus/minus others |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Tier II capital |  | — | ​ |  | — | ​ |  | — | ​ |  | —
Other deductions from technical capital |  | (36,876) | ​ |  | (44,131) | ​ |  | (36,876) | ​ |  | (44,131)
Technical capital | Ps. | 11,831,767 | ​ | Ps. | 11,187,880 | ​ | Ps. | 11,965,865 | ​ | Ps. | 11,232,270
Risk-weighted assets |  | 19,894,398 | ​ |  | 18,323,118 | ​ |  | 20,189,704 | ​ |  | 18,238,986
Market risk |  | 235,605 | ​ |  | 185,978 | ​ |  | 240,068 | ​ |  | 190,534
Market risk exposure (1) |  | 2,617,835 | ​ |  | 2,066,426 | ​ |  | 2,667,427 | ​ |  | 2,117,047
Operational risk | ​ | 290,604 | ​ | ​ | 259,287 | ​ | ​ | 298,733 | ​ | ​ | 303,453
Operational risk exposure (1) | ​ | 3,228,933 | ​ | ​ | 2,880,964 | ​ | ​ | 3,319,258 | ​ | ​ | 3,371,697
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 25,741,166 | ​ | Ps. | 23,270,508 | ​ | Ps. | 26,176,390 | ​ | Ps. | 23,727,731
CET1 solvency ratio |  | 46.11% | ​ |  | 48.27% | ​ |  | 45.85% | ​ |  | 47.52%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00% | ​ | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 46.11% | ​ | ​ | 48.27% | ​ | ​ | 45.85% | ​ | ​ | 47.52%
Tier II contribution to solvency ratio |  | 0.00% | ​ |  | 0.00% | ​ |  | 0.00% | ​ |  | 0.00%
Total solvency ratio (2) |  | 45.96% | ​ |  | 48.08% | ​ |  | 45.71% | ​ |  | 47.34%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | Ps. | 11,868,643 | ​ | Ps. | 11,232,011 | ​ | Ps. | 12,002,741 | ​ | Ps. | 11,276,401
Exposure measure | ​ | 27,068,698 | ​ | ​ | 24,099,107 | ​ | ​ | 27,699,079 | ​ | ​ | 24,589,959
Leverage ratio | ​ | 43.85% | ​ | ​ | 46.61% | ​ | ​ | 43.33% | ​ | ​ | 45.86%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ Porvenir S.A. ​ Likewise, Porvenir has adequately complied with the capital requirements established for pensions fund administrators in Colombia. The following is the detail of the capital requirements defined for this type of financial institution: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis
​ | ​ | At December 31,
​ |  | 2023 | ​ |  | 2022
Subscribed and paid-in capital | Ps. | 109,211 | ​ | Ps. | 109,211
Reserves and retained earnings |  | 2,265,587 | ​ |  | 2,312,131
Deductions: | ​ | ​ | ​ | ​ | ​
Others |  | (50,626) | ​ |  | (50,626)
Primary capital | Ps. | 2,324,172 | ​ | Ps. | 2,370,715
​ | ​ | ​ | ​ | ​ | ​
Unrealized gains/losses on securities available for sale(1) |  | (8,474) | ​ |  | (31,628)
Secondary capital (Tier II) | Ps. | (8,474) | ​ | Ps. | (31,628)
​ | ​ | ​ | ​ | ​ | ​
Deductions: | ​ | ​ | ​ | ​ | ​
Value of the stabilization reserve | ​ | (1,911,568) | ​ | ​ | (1,781,676)
Technical capital | Ps. | 404,130 | ​ | Ps. | 557,412
Risk-weighted assets |  | 886,689 | ​ |  | 907,164
Market risk |  | 10,927 | ​ |  | 13,808
Market risk exposure (1) |  | 121,408 | ​ |  | 153,419
Operational risk | ​ | 122,398 | ​ | ​ | 127,819
Operational risk exposure (1) | ​ | 1,359,975 | ​ | ​ | 1,420,213
Risk-weighted assets including regulatory market risk and operational risk | Ps. | 2,368,072 | ​ | Ps. | 2,480,795
Solvency ratio (3) |  | 17.07% | ​ | ​ | 22.47%
​ (1) Unrealized gains/losses on securities available for sale do not flow through the Statement of Income until such securities are disposed of and the gain or loss is realized. (2) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (3) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk.
Colombia |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of macroeconomic variables used expected credit loss calculation | ​
​ | ​ | ​ | ​ | ​ | ​
​ | 2023 | ​ | 2022
​ | Real Scenario | ​ | Scenario A | Scenario B | Scenario C
Inflation | 9.28% | ​ | 7.93% | 7.83% | 7.86%
Interest rate | 13.00% | ​ | 8.00% | 8.75% | 9.25%
GDP Growth | 0.60% | ​ | (0.53%) | 1.29% | 2.37%
Unemployment rate | 10.00% | ​ | 11.15% | 10.44% | 9.46%
DTF Interest rate | 12.63% | ​ | 8.64% | 8.90% | 9.36%
Disclosure of economic scenario for key indicators of credit risk | The economic scenarios used as of December 31, 2023, and 2022 (one-year projections) include the following expected scenarios of key indicators (among others) for Colombia. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | 2023 | ​ | 2022
​ | Scenario A | Scenario B | Scenario C | ​ | Scenario A | Scenario B | Scenario C
Inflation | 4.44% | 6.05% | 8.26% | ​ | 7.93% | 7.83% | 7.86%
DTF Interest rate | 7.10% | 9.04% | 10.62% | ​ | 8.64% | 8.90% | 9.36%
GDP Growth | (1.07%) | 0.99% | 2.70% | ​ | (0.53%) | 1.29% | 2.37%
Used home prices | (3.15%) | (2.11%) | (1.02%) | ​ | (1.48%) | 0.07% | 1.75%
Unemployment rate | 11.96% | 10.43% | 8.77% | ​ | 11.15% | 10.44% | 9.46%
Disclosure of scenario probability weightings applied in measuring ECL | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | ​ | 2022 | ​
​ |  | Scenario A |  | Scenario B |  | Scenario C |  | ​ | Scenario A |  | Scenario B |  | Scenario C |
Scenario probability weighting | ​ | 27% | ​ | 56% | ​ | 17% | ​ | ​ | 28% | ​ | 57% | ​ | 15% | ​
Panama |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of macroeconomic variables used expected credit loss calculation | ​
​ | ​ | ​ | ​ | ​ | ​
​ | 2023 | ​ | 2022
​ | Real Scenario | ​ | Scenario A | Scenario B | Scenario C
Inflation | 1.90% | ​ | 4.23% | 3.62% | 2.64%
Nominal interest rate variation | 0.64% | ​ | 1.31% | 0.46% | 0.32%
GDP Growth | 9.00% | ​ | 4.00% | 4.58% | 5.32%
Disclosure of economic scenario for key indicators of credit risk | The economic scenarios used as of December 31, 2023, and 2022 (one-year projections) include the following expected scenarios of key indicators (among others) for Panamá. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | 2023 | ​ | 2022
​ | Scenario A | Scenario B | Scenario C | ​ | Scenario A | Scenario B | Scenario C
Inflation | 2.80% | 2.32% | 1.83% | ​ | 4.23% | 3.62% | 2.64%
Nominal interest rate variation | 0.57% | 0.52% | 0.48% | ​ | 1.31% | 0.46% | 0.32%
GDP Growth | 7.03% | 7.64% | 8.25% | ​ | 4.00% | 4.58% | 5.32%
Disclosure of scenario probability weightings applied in measuring ECL | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | ​ | 2022 | ​
​ |  | Scenario A |  | Scenario B |  | Scenario C |  | ​ | Scenario A |  | Scenario B |  | Scenario C |
Scenario probability weighting |  | 10% | ​ | 50% | ​ | 40% | ​ | ​ | 5% | ​ | 75% | ​ | 20% | ​
Banco de Bogota S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 423,347 | ​ | 428,765 | ​ | 440,804 | ​ | 440,804
Exchange rate |  | 105,390 | ​ | 138,671 | ​ | 175,945 | ​ | 160,165
Shares |  | 3,891 | ​ | 12,573 | ​ | 37,830 | ​ | 37,830
Mutual funds |  | 106 | ​ | 3,860 | ​ | 13,085 | ​ | 429
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 426,736 | ​ | 441,281 | ​ | 460,435 | ​ | 440,531
Exchange rate |  | 87,497 | ​ | 133,241 | ​ | 179,646 | ​ | 171,517
Shares |  | 3,759 | ​ | 4,182 | ​ | 4,650 | ​ | 3,870
Mutual funds |  | 108,165 | ​ | 118,107 | ​ | 143,705 | ​ | 143,705
Banco de Occidente S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 179,858 | ​ | 205,998 | ​ | 251,416 | ​ | 217,031
Exchange rate |  | 717 | ​ | 3,662 | ​ | 11,894 | ​ | 717
Mutual funds |  | 569 | ​ | 15,259 | ​ | 85,455 | ​ | 607
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 173,355 | ​ | 196,810 | ​ | 243,326 | ​ | 173,355
Exchange rate |  | 99 | ​ | 3,354 | ​ | 15,681 | ​ | 15,681
Mutual funds |  | 75,869 | ​ | 80,639 | ​ | 83,479 | ​ | 83,479
Banco Popular S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 82,783 | ​ | 114,642 | ​ | 299,985 | ​ | 299,985
Exchange rate |  | 5,050 | ​ | 6,783 | ​ | 7,759 | ​ | 7,221
Shares |  | 148 | ​ | 687 | ​ | 6,586 | ​ | 6,586
Mutual funds |  | 7,255 | ​ | 16,714 | ​ | 22,926 | ​ | 22,926
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 121,194 | ​ | 130,739 | ​ | 144,932 | ​ | 121,194
Exchange rate |  | 4,290 | ​ | 5,618 | ​ | 6,711 | ​ | 5,796
Shares |  | 140 | ​ | 143 | ​ | 148 | ​ | 147
Mutual funds |  | 12,209 | ​ | 15,952 | ​ | 20,548 | ​ | 20,548
Banco Comercial AV Villas S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 46,209 | ​ | 65,592 | ​ | 86,967 | ​ | 46,209
Exchange rate |  | 1 | ​ | 46 | ​ | 153 | ​ | 10
Mutual funds |  | 221 | ​ | 6,930 | ​ | 14,175 | ​ | 785
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 82,312 | ​ | 99,727 | ​ | 120,545 | ​ | 84,749
Exchange rate |  | 9 | ​ | 48 | ​ | 106 | ​ | 98
Mutual funds |  | 158 | ​ | 2,090 | ​ | 11,864 | ​ | 11,864
Corficolombiana S.A |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 190,139 | ​ | 209,769 | ​ | 227,913 | ​ | 221,409
Exchange rate |  | 4,381 | ​ | 16,757 | ​ | 24,799 | ​ | 4,381
Shares |  | 7,086 | ​ | 7,501 | ​ | 8,007 | ​ | 7,221
Mutual funds |  | 7,057 | ​ | 8,187 | ​ | 9,856 | ​ | 7,057
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 148,170 | ​ | 172,466 | ​ | 185,935 | ​ | 160,195
Exchange rate |  | 3,828 | ​ | 15,882 | ​ | 40,422 | ​ | 23,090
Shares |  | 6,017 | ​ | 9,308 | ​ | 13,350 | ​ | 6,557
Mutual funds |  | 692 | ​ | 1,087 | ​ | 1,609 | ​ | 692
Sociedad Administradora de Fondos de Pensiones y Cesantias Porvenir S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 12,190 | ​ | 24,500 | ​ | 38,914 | ​ | 18,822
Exchange rate |  | 115 | ​ | 978 | ​ | 2,900 | ​ | 597
Shares |  | 1,710 | ​ | 2,347 | ​ | 3,091 | ​ | 1,973
Mutual funds |  | 457 | ​ | 2,650 | ​ | 5,829 | ​ | 3,094
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2022
​ |  | Minimum |  | Average |  | Maximum |  | Period end
Interest rate | Ps. | 25,698 | ​ | 40,927 | ​ | 61,686 | ​ | 29,363
Exchange rate |  | 93 | ​ | 577 | ​ | 1,682 | ​ | 976
Shares |  | 1,404 | ​ | 2,579 | ​ | 3,379 | ​ | 2,541
Mutual funds |  | 788 | ​ | 5,504 | ​ | 15,922 | ​ | 788
​ ​
Financial assets at fair value through profit or loss, classified as held for trading, category, International Financial Reporting Standards 9 [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Investment grade |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 5,764,699 |  | Ps. | 2,721,755
Other public entities (**) |  | ​ | 18,886 |  | ​ | 12,202
Corporate |  | ​ | 3,412 |  | ​ | 112
Financial entities |  | ​ | 349,273 |  | ​ | 178,584
Total investment grade |  | Ps. | 6,136,270 |  | Ps. | 2,912,653
Speculative grade |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 62,213 |  | Ps. | 157,246
Other public entities (**) | ​ | ​ | 136,851 | ​ | ​ | 181,948
Corporate | ​ | ​ | 42,581 | ​ | ​ | 33,880
Financial entities |  | ​ | 735,187 |  | ​ | 473,223
Multilaterals | ​ | ​ | — | ​ | ​ | 1,873
Total Speculative grade |  | Ps. | 976,832 |  | Ps. | 848,170
Without grade or not available |  | ​ |  |  | ​ |
Corporate |  | Ps. | 278 |  | Ps. | 64
Total without grade or not available |  | Ps. | 278 |  | Ps. | 64
​ |  | Ps. | 7,113,380 |  | Ps. | 3,760,887
(*) A sovereign credit rating considers the risk of Treasury issuer or similar agency (government debt portfolio). (**) Corresponds to operations with government entities, including public administrations in general including regional and local governments. ​
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
In Colombian Pesos |  |  |  |  |  |
Securities issued or secured by Colombian Government |  | Ps. | 5,732,620 |  | Ps. | 2,743,473
Securities issued or secured by other Colombian Government entities |  |  | 155,737 |  |  | 194,150
Securities issued or secured by other financial entities |  |  | 902,652 |  |  | 607,368
Securities issued or secured by non-financial sector entities |  |  | 2,994 |  |  | 11,349
Others |  |  | 20,585 |  |  | 24,515
Total In Colombian Pesos |  | Ps. | 6,814,588 |  | Ps. | 3,580,855
​ | ​ | ​ | ​ | ​ | ​ | ​
In foreign currency |  |  |  |  |  |
Securities issued or secured by Colombian Government |  | Ps. | 62,212 |  | Ps. | 77,928
Securities issued or secured by foreign Governments |  |  | 32,079 |  |  | 57,600
Securities issued or secured by other financial entities |  |  | 181,809 |  |  | 44,439
Securities issued or secured by non-financial sector entities | ​ | ​ | 3,412 | ​ | ​ | —
Others |  |  | 19,280 |  |  | 65
Total In foreign currency |  | Ps. | 298,792 |  | Ps. | 180,032
Total trading debt securities |  | Ps. | 7,113,380 |  | Ps. | 3,760,887
​
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Speculative grade |  | ​ |  |  | ​ |
Corporate |  | Ps. | 1,889 |  | Ps. | 1,378
Total Speculative grade |  | Ps. | 1,889 |  | Ps. | 1,378
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
In Colombian Pesos |  |  |  |  |  |
Others |  | Ps. | 1,889 |  | Ps. | 1,378
Total debt securities mandatorily at FVTPL |  | Ps. | 1,889 |  | Ps. | 1,378
​ ​
Financial assets at amortised cost, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | December 31, |  | ​ | December 31,
In Colombian Pesos | ​ | 2023 | ​ | 2022
Securities issued or secured by Colombian Government | ​ | Ps. | 2,567,463 | ​ | Ps. | 2,299,618
Securities issued or secured by other Colombian Government entities |  | ​ | 5,112,355 |  | ​ | 4,509,839
Others |  |  | 36,635 |  |  | 38,756
Total In Colombian Pesos |  | Ps. | 7,716,453 |  | Ps. | 6,848,213
In foreign currency |  |  |  |  |  |
Securities issued or secured by foreign Governments |  | Ps. | 26,515 |  | Ps. | 33,453
Securities issued or secured by other financial entities | ​ | ​ | 2,082,993 | ​ | ​ | 2,618,656
Securities issued or secured by non-financial sector entities | ​ | ​ | 143,410 | ​ | ​ | 237,537
Others | ​ | ​ | 27,190 | ​ | ​ | 33,633
Total in foreign currency |  | Ps. | 2,280,108 |  | Ps. | 2,923,279
Total investments in debt securities at amortized cost |  | Ps. | 9,996,561 |  | Ps. | 9,771,492
Financial assets measured at fair value through other comprehensive income, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Investment grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sovereign (*) |  | Ps. | 16,879,453 |  | Ps. | — |  | Ps. | — |  | Ps. | 16,879,453
Other public entities (**) |  | ​ | 123,996 |  | ​ | — |  | ​ | — |  | ​ | 123,996
Central banks | ​ | ​ | 145,489 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 145,489
Corporate |  | ​ | 93,637 |  | ​ | — |  | ​ | — |  | ​ | 93,637
Financial entities |  | ​ | 1,085,737 |  | ​ | — |  | ​ | — |  | ​ | 1,085,737
Multilaterals |  | ​ | 330,748 |  | ​ | — |  | ​ | — |  | ​ | 330,748
Total investment grade |  | Ps. | 18,659,060 |  | Ps. | — |  | Ps. | — |  | Ps. | 18,659,060
Speculative grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 2,418,378 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,418,378
Other public entities (**) | ​ | ​ | 739,792 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 739,792
Corporate |  | ​ | 273,144 |  | ​ | — |  | ​ | — |  | ​ | 273,144
Financial entities |  | ​ | 1,056,910 |  | ​ | — |  | ​ | — |  | ​ | 1,056,910
Multilaterals | ​ | ​ | 3,549 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,549
Total speculative grade |  | Ps. | 4,491,773 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,491,773
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 175,943 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 175,943
Total Without Grade or Not available | ​ | Ps. | 175,943 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 175,943
​ |  | Ps. | 23,326,776 |  | Ps. | — |  | Ps. | — |  | Ps. | 23,326,776
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | ​ | Stage 1 |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | Total
Investment grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sovereign (*) |  | Ps. | 16,247,220 |  | Ps. | — |  | Ps. | — |  | Ps. | 16,247,220
Other public entities (**) |  | ​ | 109,246 |  | ​ | — |  | ​ | — |  | ​ | 109,246
Central banks | ​ | ​ | 194,098 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 194,098
Corporate |  | ​ | 124,587 |  | ​ | — |  | ​ | — |  | ​ | 124,587
Financial entities |  | ​ | 840,545 |  | ​ | — |  | ​ | — |  | ​ | 840,545
Multilaterals |  | ​ | 477,890 |  | ​ | — |  | ​ | — |  | ​ | 477,890
Total investment grade |  | Ps. | 17,993,586 |  | Ps. | — |  | Ps. | — |  | Ps. | 17,993,586
Speculative grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 2,702,107 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,702,107
Other public entities (**) | ​ | ​ | 680,002 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 680,002
Corporate |  | ​ | 245,734 |  | ​ | — |  | ​ | — |  | ​ | 245,734
Financial entities | ​ | ​ | 782,359 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 782,359
Multilaterals |  | ​ | 25,062 |  | ​ | — |  | ​ | — |  | ​ | 25,062
Total speculative grade |  | Ps. | 4,435,264 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,435,264
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial entities | ​ | ​ | 32,955 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 32,955
Total Without Grade or Not available | ​ | Ps. | 32,955 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 32,955
​ |  | Ps. | 22,461,805 |  | Ps. | — |  | Ps. | — |  | Ps. | 22,461,805
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​ ​
Loan commitments and financial guarantee contracts [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 |  | Ps. | 57,226 |  | Ps. | 8,679 |  | Ps. | 1,488 |  | Ps. | 67,393
Transfers: |  |  |  |  |  |  |  |  |  |  |  | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (1,260) |  |  | 1,260 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (132) |  |  | — |  |  | 132 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (169) |  |  | 169 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 36 |  |  | (36) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 4,585 |  |  | (4,585) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 84 | ​ | ​ | — | ​ | ​ | (84) | ​ | ​ | —
Net remeasurement of loss allowance | ​ | ​ | (26,378) |  |  | 830 |  |  | (4,755) | ​ | ​ | (30,303)
New loan commitments and financial guarantees issued | ​ | ​ | 12,057 |  |  | 4,025 |  |  | 4,924 | ​ | ​ | 21,006
FX and other movements | ​ | ​ | (264) |  |  | — |  |  | 1 | ​ | ​ | (263)
Discontinued operations (1) | ​ | ​ | (290) | ​ | ​ | (8) | ​ | ​ | 4,138 | ​ | ​ | 3,840
Reclassification BAC (1) (2) | ​ | ​ | 288 | ​ | ​ | 29 | ​ | ​ | 51 | ​ | ​ | 368
Loss allowance as of December 31, 2021 |  | Ps. | 45,916 |  | Ps. | 10,097 |  | Ps. | 6,028 |  | Ps. | 62,041
Transfers: |  |  |  |  |  |  |  |  |  |  |  | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (558) | ​ | ​ | 558 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (57) | ​ | ​ | — | ​ | ​ | 57 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (211) | ​ | ​ | 211 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 34 | ​ | ​ | (34) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 3,379 | ​ | ​ | (3,379) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 289 | ​ | ​ | — | ​ | ​ | (289) | ​ | ​ | —
Net remeasurement of loss allowance | ​ | ​ | (7,419) | ​ | ​ | (2,264) | ​ | ​ | (1,218) | ​ | ​ | (10,901)
New loan commitments and financial guarantees issued | ​ | ​ | 17,204 | ​ | ​ | 1,826 | ​ | ​ | (41) | ​ | ​ | 18,989
FX and other movements | ​ | ​ | 202 | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 203
Discontinued operations (1) | ​ | ​ | (45) | ​ | ​ | (63) | ​ | ​ | (133) | ​ | ​ | (241)
Loss of control in subsidiary (1) | ​ | ​ | (751) | ​ | ​ | (138) | ​ | ​ | (4,292) | ​ | ​ | (5,181)
Loss allowance as of December 31, 2022 |  | Ps. | 58,160 |  | Ps. | 6,461 |  | Ps. | 289 |  | Ps. | 64,910
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (1,690) | ​ | ​ | 1,690 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (218) | ​ | ​ | — | ​ | ​ | 218 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (329) | ​ | ​ | 329 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 4 | ​ | ​ | (4) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 1,105 | ​ | ​ | (1,105) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 | ​ | ​ | 29 | ​ | ​ | — | ​ | ​ | (29) | ​ | ​ | —
Net remeasurement of loss allowance |  |  | (14,124) | ​ | ​ | (769) | ​ | ​ | 211 |  |  | (14,682)
New loan commitments and financial guarantees issued |  |  | 18,693 | ​ | ​ | 1,732 | ​ | ​ | (65) |  |  | 20,360
FX and other movements |  |  | (318) | ​ | ​ | (2) | ​ | ​ | — |  |  | (320)
Loss allowance as of December 31, 2023 |  | Ps. | 61,637 |  | Ps. | 7,682 |  | Ps. | 949 |  | Ps. | 70,268
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
Loan portfolio [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 1,760,076 |  | Ps. | 3,039,056 |  | Ps. | 6,106,039 | ​ | Ps. | 10,905,171
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (202,725) |  |  | 202,725 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (61,953) |  |  | — |  |  | 61,953 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (811,072) |  |  | 811,072 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 151,978 |  |  | (151,978) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 207,626 |  |  | (207,626) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 45,635 |  |  | — |  |  | (45,635) | ​ | ​ | —
Net remeasurement of loss allowance (6) | ​ | ​ | (529,125) |  |  | 560,032 |  |  | 2,616,359 | ​ | ​ | 2,647,266
New financial assets originated or purchased | ​ | ​ | 926,752 |  |  | 274,290 |  |  | 510,673 | ​ | ​ | 1,711,715
Financial assets that have been derecognized | ​ | ​ | (441,892) |  |  | (335,489) |  |  | (409,840) | ​ | ​ | (1,187,221)
Unwind of discount (3) | ​ | ​ | — |  |  | 1 |  |  | 440,451 | ​ | ​ | 440,452
FX and other movements | ​ | ​ | 5,140 |  |  | 14,524 |  |  | 9,488 | ​ | ​ | 29,152
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Discontinued operations (1) | ​ | ​ | (274,758) | ​ | ​ | 583,619 | ​ | ​ | 990,241 | ​ | ​ | 1,299,102
Reclassification BAC (1) (2) | ​ | ​ | 461,534 |  |  | (570,239) |  |  | (915,249) | ​ | ​ | (1,023,954)
Write-offs | ​ | ​ | (71,864) |  |  | (198,682) |  |  | (3,275,525) | ​ | ​ | (3,546,071)
Loss allowance as of December 31, 2021 | ​ | Ps. | 1,824,446 |  | Ps. | 2,703,117 |  | Ps. | 6,748,049 | ​ | Ps. | 11,275,612
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (183,333) | ​ | ​ | 183,333 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (105,447) | ​ | ​ | — | ​ | ​ | 105,447 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (625,769) | ​ | ​ | 625,769 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 165,584 | ​ | ​ | (165,584) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 377,758 | ​ | ​ | (377,758) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 98,057 | ​ | ​ | — | ​ | ​ | (98,057) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (184,532) | ​ | ​ | 695,126 | ​ | ​ | 2,404,266 | ​ | ​ | 2,914,860
New financial assets originated or purchased | ​ | ​ | 902,226 | ​ | ​ | 316,329 | ​ | ​ | 595,011 | ​ | ​ | 1,813,566
Financial assets that have been derecognized | ​ | ​ | (462,600) | ​ | ​ | (269,020) | ​ | ​ | (895,971) | ​ | ​ | (1,627,591)
Unwind of discount (3) | ​ | ​ | — | ​ | ​ | 28 | ​ | ​ | 550,935 | ​ | ​ | 550,963
FX and other movements | ​ | ​ | 3,449 | ​ | ​ | 28,302 | ​ | ​ | 26,477 | ​ | ​ | 58,228
Discontinued operations (1) | ​ | ​ | (3,843) | ​ | ​ | 14,798 | ​ | ​ | 253,502 | ​ | ​ | 264,457
Loss of control in subsidiary (1) | ​ | ​ | (640,049) | ​ | ​ | (1,003,291) | ​ | ​ | (1,197,326) | ​ | ​ | (2,840,666)
Write-offs | ​ | ​ | (131,245) | ​ | ​ | (404,857) | ​ | ​ | (2,675,813) | ​ | ​ | (3,211,915)
Loss allowance as of December 31, 2022 |  | Ps. | 1,494,887 |  | Ps. | 1,425,922 |  | Ps. | 6,276,705 |  | Ps. | 9,197,514
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (332,307) | ​ | ​ | 332,307 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (450,063) | ​ | ​ | — | ​ | ​ | 450,063 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (1,180,705) | ​ | ​ | 1,180,705 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 309,622 | ​ | ​ | (309,622) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 479,360 | ​ | ​ | (479,360) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 |  |  | 113,974 | ​ | ​ | — | ​ | ​ | (113,974) |  |  | —
Net remeasurement of loss allowance (4) |  |  | 327,913 | ​ | ​ | 1,284,696 | ​ | ​ | 2,815,219 |  |  | 4,427,828
New financial assets originated or purchased |  |  | 809,886 | ​ | ​ | 307,919 | ​ | ​ | 693,438 |  |  | 1,811,243
Financial assets that have been derecognized |  |  | (501,840) | ​ | ​ | (157,015) | ​ | ​ | (854,806) |  |  | (1,513,661)
Sales of portfolio (7) | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (357,202) | ​ | ​ | (361,380)
Unwind of discount (3) |  |  | 12 | ​ | ​ | 62 | ​ | ​ | 724,674 |  |  | 724,748
FX and other movements |  |  | (13,826) | ​ | ​ | (16,568) | ​ | ​ | (43,684) |  |  | (74,078)
Write-offs |  |  | (114,019) | ​ | ​ | (540,280) | ​ | ​ | (3,522,200) |  |  | (4,176,499)
Loss allowance as of December 31, 2023 |  | Ps. | 1,811,608 |  | Ps. | 1,284,791 |  | Ps. | 6,939,316 |  | Ps. | 10,035,715
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
(3) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(4) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of 2022 and the loan portfolio as of 2023.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 66,298 |  | Ps. | 35,139 |  | Ps. | (6,894) |  | Ps. | 94,543
​ ​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (171,007) |  | Ps. | 42 |  | Ps. | 73,226 |  | Ps. | (97,739)
​ (6) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (73,359) |  | Ps. | 588,507 |  | Ps. | 139,586 |  | Ps. | 654,734
| (7) | Sale of loan portfolio corresponds mainly to sale of impaired portfolio.
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 167,489,648 | ​ | Ps. | 26,588,199 | ​ | Ps. | 12,369,318 | ​ | Ps. | 206,447,165
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (10,995,706) | ​ |  | 10,995,706 | ​ |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,463,566) | ​ |  | — | ​ |  | 1,463,566 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ |  | (3,879,203) | ​ |  | 3,879,203 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 5,474,571 | ​ |  | (5,474,571) | ​ |  | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ |  | 809,475 | ​ |  | (809,475) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 333,523 | ​ |  | — | ​ |  | (333,523) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 112,304,857 | ​ | ​ | 3,354,034 | ​ | ​ | 1,387,110 | ​ | ​ | 117,046,001
Financial assets that have been paid | ​ | ​ | (97,996,142) | ​ | ​ | (5,649,252) | ​ | ​ | (3,708,436) | ​ | ​ | (107,353,830)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (2,094,986) | ​ | ​ | 723 | ​ | ​ | 2,228,841 | ​ | ​ | 134,578
Write-offs | ​ | ​ | (71,864) | ​ | ​ | (198,682) | ​ | ​ | (3,275,525) | ​ | ​ | (3,546,071)
Discontinued operations (1) | ​ | ​ | 5,034,757 |  |  | 866,278 |  |  | 308,754 | ​ | ​ | 6,209,789
Reclassification BAC (1) (2) | ​ | ​ | 9,531,734 |  |  | (1,103,917) |  |  | 130,807 | ​ | ​ | 8,558,624
FX and other movements | ​ | ​ | 3,272,295 | ​ |  | 589,783 | ​ |  | 215,103 | ​ | ​ | 4,077,181
Total portfolio as of December 31, 2021 |  | Ps. | 190,819,121 | ​ | Ps. | 26,898,573 | ​ | Ps. | 13,855,743 |  | Ps. | 231,573,437
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (8,276,152) | ​ | ​ | 8,276,152 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,659,371) | ​ | ​ | — | ​ | ​ | 1,659,371 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (2,939,477) | ​ | ​ | 2,939,477 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 8,288,205 | ​ | ​ | (8,288,205) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 646,995 | ​ | ​ | (646,995) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 367,294 | ​ | ​ | — | ​ | ​ | (367,294) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 138,932,725 | ​ | ​ | 2,450,770 | ​ | ​ | 1,294,360 | ​ | ​ | 142,677,855
Financial assets that have been paid | ​ | ​ | (104,212,015) | ​ | ​ | (6,284,621) | ​ | ​ | (4,053,745) | ​ | ​ | (114,550,381)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (1,008,007) | ​ | ​ | 213,598 | ​ | ​ | 2,341,971 | ​ | ​ | 1,547,562
Write-offs | ​ | ​ | (131,245) | ​ | ​ | (404,857) | ​ | ​ | (2,675,813) | ​ | ​ | (3,211,915)
Discontinued operations (1) | ​ | ​ | 4,985,907 | ​ | ​ | (1,228,725) | ​ | ​ | (2,082,045) | ​ | ​ | 1,675,137
Loss of control in subsidiary (1) | ​ | ​ | (68,298,203) | ​ | ​ | (8,288,834) | ​ | ​ | (847,564) | ​ | ​ | (77,434,601)
FX and other movements | ​ | ​ | 5,097,764 | ​ | ​ | 723,539 | ​ | ​ | 214,964 | ​ | ​ | 6,036,267
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of December 31, 2022 |  | Ps. | 164,906,023 |  | Ps. | 11,774,908 |  | Ps. | 11,632,430 |  | Ps. | 188,313,361
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (10,951,993) | ​ | ​ | 10,951,993 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (2,059,976) | ​ | ​ | — | ​ | ​ | 2,059,976 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (3,372,104) | ​ | ​ | 3,372,104 |  |  | —
Transfer from stage 2 to stage 1 |  |  | 9,137,025 | ​ | ​ | (9,137,025) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 865,781 | ​ | ​ | (865,781) |  |  | —
Transfer from stage 3 to stage 1 |  |  | 509,414 | ​ | ​ | 11,192 | ​ | ​ | (520,606) |  |  | —
New financial assets originated or purchased |  |  | 111,919,244 | ​ | ​ | 2,583,927 | ​ | ​ | 8,250,075 |  |  | 122,753,246
Financial assets that have been paid |  |  | (103,065,373) | ​ | ​ | (3,798,676) | ​ | ​ | (7,734,476) |  |  | (114,598,525)
Net remeasurement of amortized cost and other receivables |  |  | 841,002 | ​ | ​ | 164,973 | ​ | ​ | 784,473 |  |  | 1,790,448
Write-offs |  |  | (114,019) | ​ | ​ | (540,280) | ​ | ​ | (3,522,200) |  |  | (4,176,499)
Sale of loan portfolio-loss allowance (3) | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (357,202) | ​ | ​ | (361,380)
Sale of loan portfolio-cash (3) | ​ | ​ | — | ​ | ​ | (694) | ​ | ​ | (112,766) | ​ | ​ | (113,460)
Gain or loss on sale portfolio (3) | ​ | ​ | — | ​ | ​ | (59) | ​ | ​ | 3,390 | ​ | ​ | 3,331
FX and other movements | ​ | ​ | (6,594,417) | ​ | ​ | (388,080) | ​ | ​ | (424,255) | ​ | ​ | (7,406,752)
Total portfolio as of December 31, 2023 |  | Ps. | 164,524,561 |  | Ps. | 9,114,047 |  | Ps. | 12,565,162 |  | Ps. | 186,203,770
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. (3) Sale of loan portfolio corresponds mainly to sale of impaired portfolio and/ or with an increase in credit risk.
Commercial lending portfolio [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 656,830 |  | Ps. | 805,097 |  | Ps. | 3,818,479 | ​ | Ps. | 5,280,406
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (46,649) | ​ |  | 46,649 | ​ |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (8,714) | ​ |  | — | ​ |  | 8,714 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ |  | (210,321) | ​ |  | 210,321 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ |  | 48,748 | ​ |  | (48,748) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 64,201 | ​ |  | (64,201) | ​ |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 20,081 | ​ |  | — | ​ |  | (20,081) | ​ | ​ | —
Net remeasurement of loss allowance (6) | ​ | ​ | (274,271) | ​ |  | 275,616 | ​ |  | 1,050,553 | ​ | ​ | 1,051,898
New financial assets originated or purchased | ​ | ​ | 403,839 | ​ |  | 137,181 | ​ |  | 280,899 | ​ | ​ | 821,919
Financial assets that have been derecognized | ​ | ​ | (196,873) | ​ |  | (105,018) | ​ |  | (347,386) | ​ | ​ | (649,277)
Unwind of discount (3) | ​ | ​ | — | ​ |  | — | ​ |  | 291,393 | ​ | ​ | 291,393
FX and other movements | ​ | ​ | 5,283 | ​ |  | 3,020 | ​ |  | 6,543 | ​ | ​ | 14,846
Discontinued operations (1) | ​ | ​ | (22,433) | ​ | ​ | 99,910 | ​ | ​ | 166,165 | ​ | ​ | 243,642
Reclassification BAC (1) (2) | ​ | ​ | 58,788 |  |  | (24,946) |  |  | (148,509) | ​ | ​ | (114,667)
Write-offs | ​ | ​ | (4,427) |  |  | (4,913) |  |  | (1,076,075) | ​ | ​ | (1,085,415)
Loss allowance as of December 31, 2021 | ​ | Ps. | 655,655 |  | Ps. | 1,006,822 |  | Ps. | 4,192,268 | ​ | Ps. | 5,854,745
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (33,511) |  |  | 33,511 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (33,401) |  |  | — |  |  | 33,401 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (88,123) |  |  | 88,123 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 61,402 |  |  | (61,402) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 93,285 |  |  | (93,285) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 26,793 |  |  | — |  |  | (26,793) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (124,267) |  |  | (192,441) |  |  | 1,129,665 | ​ | ​ | 812,957
New financial assets originated or purchased | ​ | ​ | 392,719 |  |  | 137,383 |  |  | 317,361 | ​ | ​ | 847,463
Financial assets that have been derecognized | ​ | ​ | (213,019) |  |  | (109,718) |  |  | (714,900) | ​ | ​ | (1,037,637)
Unwind of discount (3) | ​ | ​ | — |  |  | 14 |  |  | 405,090 | ​ | ​ | 405,104
FX and other movements | ​ | ​ | 10,954 |  |  | 9,586 |  |  | 21,774 | ​ | ​ | 42,314
Discontinued operations (1) | ​ | ​ | 12,101 | ​ | ​ | (2,612) | ​ | ​ | 3,496 | ​ | ​ | 12,985
Loss of control in subsidiary (1) | ​ | ​ | (185,786) |  |  | (244,715) |  |  | (268,521) | ​ | ​ | (699,022)
Write-offs | ​ | ​ | (2,985) |  |  | (2,622) |  |  | (740,556) | ​ | ​ | (746,163)
Loss allowance as of December 31, 2022 |  | Ps. | 598,538 |  | Ps. | 515,202 |  | Ps. | 4,379,006 |  | Ps. | 5,492,746
Transfers: |  |  | ​ |  |  | ​ |  |  | ​ |  |  |
Transfer from stage 1 to stage 2 |  |  | (44,743) |  |  | 44,743 |  |  | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (18,381) |  |  | — |  |  | 18,381 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — |  |  | (130,514) |  |  | 130,514 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — |  |  | 40,868 |  |  | (40,868) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 150,216 |  |  | (150,216) |  |  | — |  |  | —
Transfer from stage 3 to stage 1 |  |  | 31,836 |  |  | — |  |  | (31,836) |  |  | —
Net remeasurement of loss allowance (4) |  |  | (148,865) |  |  | (99,159) |  |  | 678,828 |  |  | 430,804
New financial assets originated or purchased |  |  | 320,101 |  |  | 61,148 |  |  | 155,464 |  |  | 536,713
Financial assets that have been derecognized |  |  | (262,000) |  |  | (51,476) |  |  | (450,980) |  |  | (764,456)
Sales of portfolio | ​ | ​ | — |  |  | — |  |  | (194,305) | ​ | ​ | (194,305)
Unwind of discount (3) |  |  | — |  |  | 16 |  |  | 517,513 |  |  | 517,529
FX and other movements |  |  | (10,958) |  |  | (9,657) |  |  | (35,823) |  |  | (56,438)
Write-offs |  |  | (3,303) |  |  | (2,131) |  |  | (662,559) |  |  | (667,993)
Loss allowance as of December 31, 2023 |  | Ps. | 612,441 |  | Ps. | 218,824 |  | Ps. | 4,463,335 |  | Ps. | 5,294,600
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
(3) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(4) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of 2022 and the loan portfolio as of 2023.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 3,952 |  | Ps. | (20,629) |  | Ps. | 2,916 |  | Ps. | (13,761)
(5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (51,598) |  | Ps. | 54,452 |  | Ps. | 83,149 |  | Ps. | 86,003
(6) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 26,567 |  | Ps. | 539,703 |  | Ps. | 85,264 |  | Ps. | 651,534
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 92,626,136 | ​ | Ps. | 9,843,700 | ​ | Ps. | 8,517,102 | ​ | Ps. | 110,986,938
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (6,217,821) | ​ |  | 6,217,821 | ​ |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,074,291) | ​ |  | — | ​ |  | 1,074,291 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ |  | (1,757,273) | ​ |  | 1,757,273 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,585,939 | ​ |  | (2,585,939) | ​ |  | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ |  | 499,834 | ​ |  | (499,834) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 189,944 | ​ |  | — | ​ |  | (189,944) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 64,413,391 | ​ |  | 1,819,955 | ​ |  | 779,974 | ​ | ​ | 67,013,320
Financial assets that have been paid | ​ | ​ | (60,721,302) | ​ |  | (2,836,505) | ​ |  | (2,475,498) | ​ | ​ | (66,033,305)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (841,693) | ​ |  | (42,188) | ​ |  | 1,210,120 | ​ | ​ | 326,239
Write-offs | ​ | ​ | (4,427) | ​ |  | (4,913) | ​ |  | (1,076,075) | ​ | ​ | (1,085,415)
Discontinued operations (1) | ​ | ​ | 1,592,033 |  |  | 161,627 |  |  | 137,064 | ​ | ​ | 1,890,724
Reclassification BAC (1) (2) | ​ | ​ | 5,333,890 |  |  | 236,162 |  |  | (9,177) | ​ | ​ | 5,560,875
FX and other movements | ​ | ​ | 2,976,581 | ​ |  | 195,694 | ​ |  | 196,153 | ​ | ​ | 3,368,428
Total portfolio as of December 31, 2021 |  | Ps. | 100,858,380 | ​ | Ps. | 11,747,975 | ​ | Ps. | 9,421,449 |  | Ps. | 122,027,804
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,412,530) | ​ | ​ | 3,412,530 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,183,677) | ​ | ​ | — | ​ | ​ | 1,183,677 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,259,406) | ​ | ​ | 1,259,406 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 3,502,330 | ​ | ​ | (3,502,330) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 311,858 | ​ | ​ | (311,858) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 152,800 | ​ | ​ | — | ​ | ​ | (152,800) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 76,419,265 | ​ | ​ | 1,177,731 | ​ | ​ | 723,459 | ​ | ​ | 78,320,455
Financial assets that have been paid | ​ | ​ | (60,407,178) | ​ | ​ | (3,742,642) | ​ | ​ | (3,106,059) | ​ | ​ | (67,255,879)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (180,790) | ​ | ​ | 102,831 | ​ | ​ | 1,566,802 | ​ | ​ | 1,488,843
Write-offs | ​ | ​ | (2,985) | ​ | ​ | (2,622) | ​ | ​ | (740,556) | ​ | ​ | (746,163)
Discontinued operations (1) | ​ | ​ | 3,560,936 | ​ | ​ | 71,257 | ​ | ​ | (953,514) | ​ | ​ | 2,678,679
Loss of control in subsidiary (1) | ​ | ​ | (33,537,080) | ​ | ​ | (2,931,541) | ​ | ​ | 35,349 | ​ | ​ | (36,433,272)
FX and other movements | ​ | ​ | 4,188,763 | ​ | ​ | 286,453 | ​ | ​ | 219,416 | ​ | ​ | 4,694,632
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of December 31, 2022 |  | Ps. | 89,958,234 |  | Ps. | 5,672,094 |  | Ps. | 9,144,771 |  | Ps. | 104,775,099
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (3,831,869) | ​ | ​ | 3,831,869 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (979,725) | ​ | ​ | — | ​ | ​ | 979,725 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (986,422) | ​ | ​ | 986,422 |  |  | —
Transfer from stage 2 to stage 1 |  |  | 4,428,540 | ​ | ​ | (4,428,540) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 327,479 | ​ | ​ | (327,479) |  |  | —
Transfer from stage 3 to stage 1 |  |  | 216,849 | ​ | ​ | — | ​ | ​ | (216,849) |  |  | —
New financial assets originated or purchased |  |  | 75,428,991 | ​ | ​ | 924,475 | ​ | ​ | 1,156,101 |  |  | 77,509,567
Financial assets that have been paid |  |  | (66,409,339) | ​ | ​ | (1,587,486) | ​ | ​ | (3,472,586) |  |  | (71,469,411)
Net remeasurement of amortized cost and other receivables |  |  | 781,835 | ​ | ​ | 18,893 | ​ | ​ | 2,285,705 |  |  | 3,086,433
Write-offs |  |  | (3,303) | ​ | ​ | (2,131) | ​ | ​ | (662,559) |  |  | (667,993)
Sale of loan portfolio-loss allowance | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (194,305) | ​ | ​ | (194,305)
Sale of loan portfolio-cash | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (78,613) | ​ | ​ | (78,613)
Gain or loss on sale portfolio | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (7,415) | ​ | ​ | (7,415)
FX and other movements | ​ | ​ | (5,261,913) | ​ | ​ | (239,697) | ​ | ​ | (403,935) | ​ | ​ | (5,905,545)
Total portfolio as of December 31, 2023 |  | Ps. | 94,328,300 |  | Ps. | 3,530,534 |  | Ps. | 9,188,983 |  | Ps. | 107,047,817
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. ​
Interbank and overnight funds [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 792 |  | Ps. | — |  | Ps. | 59 | ​ | Ps. | 851
Net remeasurement of loss allowance (3) | ​ | ​ | (2,142) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (2,142)
New financial assets originated or purchased | ​ | ​ | 5,670 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 5,670
Financial assets that have been derecognized | ​ | ​ | (1,934) | ​ | ​ | ​ | ​ | ​ | (59) | ​ | ​ | (1,993)
Write-offs | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Loss allowance as of December 31, 2021 | ​ | Ps. | 2,386 |  | Ps. | — |  | Ps. | — | ​ | Ps. | 2,386
Net remeasurement of loss allowance (2) | ​ | ​ | 3 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3
New financial assets originated or purchased | ​ | ​ | 17,244 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 17,244
Financial assets that have been derecognized | ​ | ​ | (18,189) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (18,189)
Loss allowance as of December 31, 2022 |  | Ps. | 1,444 |  | Ps. | — |  | Ps. | — |  | Ps. | 1,444
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 2 to stage 1 |  |  | 2 | ​ | ​ | (2) | ​ | ​ | — |  |  | —
Net remeasurement of loss allowance (1) |  |  | (122) | ​ | ​ | 2 | ​ | ​ | — |  |  | (120)
New financial assets originated or purchased |  |  | 1,787 | ​ | ​ | — | ​ | ​ | — |  |  | 1,787
Financial assets that have been derecognized |  |  | (3,089) | ​ | ​ | — | ​ | ​ | — |  |  | (3,089)
Loss allowance as of December 31, 2023 |  | Ps. | 22 |  | Ps. | — |  | Ps. | — |  | Ps. | 22
(1) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (4) |  | Ps. | — |  | Ps. | — |  | Ps. | (4)
​ (2) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (611) |  | Ps. | — |  | Ps. | — |  | Ps. | (611)
​ (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 77 |  | Ps. | — |  | Ps. | — |  | Ps. | 77
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 4,693,539 |  | Ps. | — |  | Ps. | 139 |  | Ps. | 4,693,678
New financial assets originated or purchased | ​ | ​ | 1,531,771 |  |  | — |  |  | — | ​ | ​ | 1,531,771
Financial assets that have been paid | ​ | ​ | (2,671,104) |  |  | — |  |  | — | ​ | ​ | (2,671,104)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 16,676 |  |  | — |  |  | (139) | ​ | ​ | 16,537
Discontinued operations (1) | ​ | ​ | 1,529 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,529
Reclassification BAC (1) (2) | ​ | ​ | (607,582) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (607,582)
FX and other movements | ​ | ​ | 253,604 |  |  | — |  |  | — | ​ | ​ | 253,604
Total portfolio as of December 31, 2021 |  | Ps. | 3,218,433 |  | Ps. | — |  | Ps. | — |  | Ps. | 3,218,433
New financial assets originated or purchased | ​ | ​ | 23,119,916 | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | 23,119,917
Financial assets that have been paid | ​ | ​ | (18,982,865) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (18,982,865)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 84,916 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 84,916
Discontinued operations (1) | ​ | ​ | 249 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 249
Loss of control in subsidiary (1) | ​ | ​ | (1,442,427) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,442,427)
FX and other movements | ​ | ​ | (30,480) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (30,480)
Total portfolio as of December 31, 2022 |  | Ps. | 5,967,742 |  | Ps. | — |  | Ps. | 1 |  | Ps. | 5,967,743
New financial assets originated or purchased |  |  | 206,661 | ​ | ​ | — | ​ | ​ | — |  |  | 206,661
Financial assets that have been paid |  |  | (6,003,176) | ​ | ​ | — | ​ | ​ | — |  |  | (6,003,176)
Net remeasurement of amortized cost and other receivables |  |  | (1,390) | ​ | ​ | — | ​ | ​ | (1) |  |  | (1,391)
FX and other movements | ​ | ​ | 222,770 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 222,770
Total portfolio as of December 31, 2023 |  | Ps. | 392,607 |  | Ps. | — |  | Ps. | — |  | Ps. | 392,607
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
Loans to consumers [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 1,013,071 |  | Ps. | 1,948,030 |  | Ps. | 1,977,870 | ​ | Ps. | 4,938,971
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (144,734) |  |  | 144,734 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (51,891) |  |  | — |  |  | 51,891 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (545,940) |  |  | 545,940 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 89,458 |  |  | (89,458) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 126,680 |  |  | (126,680) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 18,283 |  |  | — |  |  | (18,283) | ​ | ​ | —
Net remeasurement of loss allowance (6) | ​ | ​ | (233,642) |  |  | 222,504 |  |  | 1,482,010 | ​ | ​ | 1,470,872
New financial assets originated or purchased | ​ | ​ | 493,695 |  |  | 131,386 |  |  | 222,117 | ​ | ​ | 847,198
Financial assets that have been derecognized | ​ | ​ | (223,040) |  |  | (211,872) |  |  | (54,758) | ​ | ​ | (489,670)
Unwind of discount (3) | ​ | ​ | — |  |  | — |  |  | 121,699 | ​ | ​ | 121,699
FX and other movements | ​ | ​ | (27) |  |  | 6,989 |  |  | 2,564 | ​ | ​ | 9,526
Reclassification BAC (1) (2) | ​ | ​ | (212,651) | ​ | ​ | 450,272 | ​ | ​ | 747,424 | ​ | ​ | 985,045
Entity desconsolidation | ​ | ​ | 345,830 |  |  | (528,905) |  |  | (735,990) | ​ | ​ | (919,065)
Write-offs | ​ | ​ | (65,031) |  |  | (183,875) |  |  | (2,134,666) | ​ | ​ | (2,383,572)
Loss allowance as of December 31, 2021 | ​ | Ps. | 1,066,543 |  | Ps. | 1,396,101 |  | Ps. | 2,118,360 | ​ | Ps. | 4,581,004
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (142,762) | ​ | ​ | 142,762 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 | ​ | ​ | (70,964) | ​ | ​ | — | ​ | ​ | 70,964 |  |  | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (498,736) | ​ | ​ | 498,736 |  |  | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 92,189 | ​ | ​ | (92,189) |  |  | —
Transfer from stage 2 to stage 1 | ​ | ​ | 211,028 | ​ | ​ | (211,028) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 | ​ | ​ | 55,658 | ​ | ​ | — | ​ | ​ | (55,658) |  |  | —
Net remeasurement of loss allowance (5) | ​ | ​ | (1,000) | ​ | ​ | 863,809 | ​ | ​ | 1,245,918 |  |  | 2,108,727
New financial assets originated or purchased | ​ | ​ | 473,946 | ​ | ​ | 174,616 | ​ | ​ | 267,651 |  |  | 916,213
Financial assets that have been derecognized | ​ | ​ | (201,480) | ​ | ​ | (149,438) | ​ | ​ | (175,323) |  |  | (526,241)
Unwind of discount (3) | ​ | ​ | — | ​ | ​ | 13 | ​ | ​ | 119,709 |  |  | 119,722
FX and other movements | ​ | ​ | (2,575) | ​ | ​ | 9,007 | ​ | ​ | 3,555 |  |  | 9,987
Discontinued operations (1) | ​ | ​ | (9,751) | ​ | ​ | 15,493 | ​ | ​ | 240,008 | ​ | ​ | 245,750
Loss of control in subsidiary (1) | ​ | ​ | (412,745) | ​ | ​ | (585,225) | ​ | ​ | (802,042) |  |  | (1,800,012)
Write-offs | ​ | ​ | (125,994) | ​ | ​ | (396,404) | ​ | ​ | (1,820,840) |  |  | (2,343,238)
Loss allowance as of December 31, 2022 |  | Ps. | 839,904 |  | Ps. | 853,159 |  | Ps. | 1,618,849 |  | Ps. | 3,311,912
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (276,858) | ​ | ​ | 276,858 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (429,739) | ​ | ​ | — | ​ | ​ | 429,739 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (1,004,192) | ​ | ​ | 1,004,192 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 257,854 | ​ | ​ | (257,854) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 300,775 | ​ | ​ | (300,775) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 |  |  | 71,599 | ​ | ​ | — | ​ | ​ | (71,599) |  |  | —
Net remeasurement of loss allowance (4) |  |  | 484,735 | ​ | ​ | 1,310,059 | ​ | ​ | 2,145,306 |  |  | 3,940,100
New financial assets originated or purchased |  |  | 473,697 | ​ | ​ | 238,963 | ​ | ​ | 481,362 |  |  | 1,194,022
Financial assets that have been derecognized |  |  | (214,602) | ​ | ​ | (98,788) | ​ | ​ | (394,718) |  |  | (708,108)
Sales of portfolio | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (162,897) | ​ | ​ | (167,075)
Unwind of discount (3) |  |  | — | ​ | ​ | 46 | ​ | ​ | 183,157 |  |  | 183,203
FX and other movements |  |  | (3,200) | ​ | ​ | (4,786) | ​ | ​ | (5,378) |  |  | (13,364)
Write-offs |  |  | (101,945) | ​ | ​ | (533,321) | ​ | ​ | (2,797,978) |  |  | (3,433,244)
Loss allowance as of December 31, 2023 |  | Ps. | 1,141,997 |  | Ps. | 993,268 |  | Ps. | 2,172,181 |  | Ps. | 4,307,446
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
(3) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(4) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of 2022 and the loan portfolio as of 2023.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 57,239 |  | Ps. | 51,135 |  | Ps. | (13,718) |  | Ps. | 94,656
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (54,668) |  | Ps. | (37,148) |  | Ps. | (569) |  | Ps. | (92,385)
​ (6) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (97,455) |  | Ps. | 56,801 |  | Ps. | 15,669 |  | Ps. | (24,985)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 51,453,521 | ​ | Ps. | 11,382,726 | ​ | Ps. | 2,999,210 | ​ | Ps. | 65,835,457
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,955,559) | ​ |  | 3,955,559 | ​ |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (363,213) | ​ |  | — | ​ |  | 363,213 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ |  | (1,869,405) | ​ |  | 1,869,405 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,193,145 | ​ |  | (2,193,145) | ​ |  | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ |  | 252,599 | ​ |  | (252,599) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 102,385 | ​ |  | — | ​ |  | (102,385) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 41,759,298 | ​ |  | 1,448,809 | ​ |  | 595,885 | ​ | ​ | 43,803,992
Financial assets that have been paid | ​ | ​ | (32,129,847) | ​ |  | (2,570,086) | ​ |  | (1,102,267) | ​ | ​ | (35,802,200)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (1,170,836) | ​ |  | 15,274 | ​ |  | 921,205 | ​ | ​ | (234,357)
Write-offs | ​ | ​ | (65,031) | ​ |  | (183,875) | ​ |  | (2,134,666) |  |  | (2,383,572)
Discontinued operations (1) | ​ | ​ | 2,732,637 | ​ | ​ | 506,255 | ​ | ​ | 133,900 | ​ | ​ | 3,372,792
Reclassification BAC (1) (2) | ​ | ​ | 3,256,691 | ​ | ​ | (1,111,052) | ​ | ​ | (48,484) | ​ | ​ | 2,097,155
FX and other movements | ​ | ​ | (1,451) | ​ |  | 195,067 | ​ |  | 6,262 | ​ | ​ | 199,878
Total portfolio as of December 31, 2021 |  | Ps. | 63,811,740 | ​ | Ps. | 9,828,726 | ​ | Ps. | 3,248,679 |  | Ps. | 76,889,145
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,939,985) | ​ | ​ | 3,939,985 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (456,120) | ​ | ​ | — | ​ | ​ | 456,120 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,433,947) | ​ | ​ | 1,433,947 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,810,585 | ​ | ​ | (2,810,585) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 258,837 | ​ | ​ | (258,837) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 146,229 | ​ | ​ | — | ​ | ​ | (146,229) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 34,459,205 | ​ | ​ | 1,219,507 | ​ | ​ | 564,562 | ​ | ​ | 36,243,274
Financial assets that have been paid | ​ | ​ | (22,753,127) | ​ | ​ | (2,332,167) | ​ | ​ | (826,367) | ​ | ​ | (25,911,661)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Net remeasurement of amortized cost and other receivables | ​ | ​ | (788,200) | ​ | ​ | 69,133 | ​ | ​ | 681,170 | ​ | ​ | (37,897)
Write-offs | ​ | ​ | (125,994) | ​ | ​ | (396,404) | ​ | ​ | (1,820,840) |  |  | (2,343,238)
Discontinued operations (1) | ​ | ​ | 1,156,225 | ​ | ​ | (80,679) | ​ | ​ | (477,697) | ​ | ​ | 597,849
Loss of control in subsidiary (1) | ​ | ​ | (22,340,862) | ​ | ​ | (3,498,287) | ​ | ​ | (882,530) | ​ | ​ | (26,721,679)
FX and other movements | ​ | ​ | 549,432 | ​ | ​ | 164,844 | ​ | ​ | (10,625) | ​ | ​ | 703,651
Total portfolio as of December 31, 2022 |  | Ps. | 52,529,128 |  | Ps. | 4,928,963 |  | Ps. | 1,961,353 |  | Ps. | 59,419,444
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (5,701,009) | ​ | ​ | 5,701,009 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (1,029,073) | ​ | ​ | — | ​ | ​ | 1,029,073 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (2,089,300) | ​ | ​ | 2,089,300 |  |  | —
Transfer from stage 2 to stage 1 |  |  | 3,616,500 | ​ | ​ | (3,616,500) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 469,333 | ​ | ​ | (469,333) |  |  | —
Transfer from stage 3 to stage 1 |  |  | 212,519 | ​ | ​ | 11,192 | ​ | ​ | (223,711) |  |  | —
New financial assets originated or purchased |  |  | 32,474,641 | ​ | ​ | 1,586,439 | ​ | ​ | 4,957,874 |  |  | 39,018,954
Financial assets that have been paid |  |  | (28,331,264) | ​ | ​ | (2,095,326) | ​ | ​ | (2,091,623) |  |  | (32,518,213)
Net remeasurement of amortized cost and other receivables |  |  | 20,995 | ​ | ​ | 126,837 | ​ | ​ | (1,528,765) |  |  | (1,380,933)
Write-offs |  |  | (101,945) | ​ | ​ | (533,321) | ​ | ​ | (2,797,978) |  |  | (3,433,244)
Sale of loan portfolio-loss allowance | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (162,897) | ​ | ​ | (167,075)
Sale of loan portfolio-cash | ​ | ​ | — | ​ | ​ | (694) | ​ | ​ | (34,153) | ​ | ​ | (34,847)
Gain or loss on sale portfolio | ​ | ​ | — | ​ | ​ | (59) | ​ | ​ | 10,805 | ​ | ​ | 10,746
FX and other movements | ​ | ​ | (832,014) | ​ | ​ | (77,989) | ​ | ​ | (5,218) | ​ | ​ | (915,221)
Total portfolio as of December 31, 2023 |  | Ps. | 52,856,109 |  | Ps. | 4,408,775 |  | Ps. | 2,734,727 |  | Ps. | 59,999,611
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. ​
Mortgage [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 72,294 | ​ | Ps. | 225,889 | ​ | Ps. | 262,721 | ​ | Ps. | 560,904
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (5,944) |  |  | 5,944 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (322) |  |  | — |  |  | 322 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (26,501) |  |  | 26,501 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 10,387 |  |  | (10,387) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 14,441 |  |  | (14,441) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 6,819 |  |  | — |  |  | (6,819) | ​ | ​ | —
Net remeasurement of loss allowance (6) | ​ | ​ | (7,201) |  |  | 80,638 |  |  | 37,248 | ​ | ​ | 110,685
New financial assets originated or purchased | ​ | ​ | 13,900 |  |  | 5,093 |  |  | 7,636 | ​ | ​ | 26,629
Financial assets that have been derecognized | ​ | ​ | (15,995) |  |  | (14,577) |  |  | (6,981) | ​ | ​ | (37,553)
Unwind of discount (3) | ​ | ​ | — |  |  | 1 |  |  | 13,944 | ​ | ​ | 13,945
FX and other movements | ​ | ​ | (116) |  |  | 4,515 |  |  | 381 | ​ | ​ | 4,780
Discontinued operations (1) | ​ | ​ | (39,674) | ​ | ​ | 33,437 | ​ | ​ | 76,652 | ​ | ​ | 70,415
Reclassification BAC (1) (2) | ​ | ​ | 56,916 | ​ | ​ | (16,388) | ​ | ​ | (30,750) | ​ | ​ | 9,778
Write-offs | ​ | ​ | (1,996) |  |  | (7,094) |  |  | (18,086) | ​ | ​ | (27,176)
Loss allowance as of December 31, 2021 | ​ | Ps. | 93,122 | ​ | Ps. | 286,903 | ​ | Ps. | 352,382 | ​ | Ps. | 732,407
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (4,775) | ​ | ​ | 4,775 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (266) | ​ | ​ | — | ​ | ​ | 266 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (28,228) | ​ | ​ | 28,228 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 10,553 | ​ | ​ | (10,553) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 70,544 | ​ | ​ | (70,544) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 15,267 | ​ | ​ | — | ​ | ​ | (15,267) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (55,643) | ​ | ​ | 19,536 | ​ | ​ | 25,930 | ​ | ​ | (10,177)
New financial assets originated or purchased | ​ | ​ | 12,837 | ​ | ​ | 4,133 | ​ | ​ | 9,982 | ​ | ​ | 26,952
Financial assets that have been derecognized | ​ | ​ | (27,664) | ​ | ​ | (8,938) | ​ | ​ | (5,375) | ​ | ​ | (41,977)
Unwind of discount (3) | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | 17,084 | ​ | ​ | 17,085
FX and other movements | ​ | ​ | (4,930) | ​ | ​ | 9,709 | ​ | ​ | 1,148 | ​ | ​ | 5,927
Discontinued operations (1) | ​ | ​ | (6,193) | ​ | ​ | 1,917 | ​ | ​ | 9,998 | ​ | ​ | 5,722
Loss of control in subsidiary (1) | ​ | ​ | (41,518) | ​ | ​ | (173,351) | ​ | ​ | (126,763) | ​ | ​ | (341,632)
Write-offs | ​ | ​ | (2,018) | ​ | ​ | (3,827) | ​ | ​ | (36,021) | ​ | ​ | (41,866)
Loss allowance as of December 31, 2022 | ​ | Ps. | 48,763 | ​ | Ps. | 52,639 | ​ | Ps. | 251,039 | ​ | Ps. | 352,441
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (7,295) | ​ | ​ | 7,295 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (635) | ​ | ​ | — | ​ | ​ | 635 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (35,387) | ​ | ​ | 35,387 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 9,526 | ​ | ​ | (9,526) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 26,638 | ​ | ​ | (26,638) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 |  |  | 10,329 | ​ | ​ | — | ​ | ​ | (10,329) |  |  | —
Net remeasurement of loss allowance (4) |  |  | (14,157) | ​ | ​ | 63,399 | ​ | ​ | (21,731) |  |  | 27,511
New financial assets originated or purchased |  |  | 9,654 | ​ | ​ | 7,711 | ​ | ​ | 56,558 |  |  | 73,923
Financial assets that have been derecognized |  |  | (20,196) | ​ | ​ | (6,486) | ​ | ​ | (8,896) |  |  | (35,578)
Unwind of discount (3) |  |  | 12 | ​ | ​ | — | ​ | ​ | 16,988 |  |  | 17,000
FX and other movements |  |  | 332 | ​ | ​ | (2,125) | ​ | ​ | (2,483) |  |  | (4,276)
Write-offs |  |  | (8,365) | ​ | ​ | (3,601) | ​ | ​ | (39,068) |  |  | (51,034)
Loss allowance as of December 31, 2023 |  | Ps. | 45,080 |  | Ps. | 66,333 |  | Ps. | 268,574 |  | Ps. | 379,987
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
(3) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(4) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of 2022 and the loan portfolio as of 2023.
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023 | ​
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | ​ | Total
Ps. | 5,207 |  | Ps. | 4,604 |  | Ps. | 3,914 |  | Ps. | 13,725 | ​
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (63,752) |  | Ps. | (17,595) |  | Ps. | (9,268) |  | Ps. | (90,615)
​ (6) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 7,918 |  | Ps. | (1,149) |  | Ps. | 38,678 |  | Ps. | 45,447
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 18,537,882 | ​ | Ps. | 5,217,872 | ​ | Ps. | 803,017 |  | Ps. | 24,558,771
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (773,274) |  |  | 773,274 |  |  | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (18,990) |  |  | — |  |  | 18,990 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  |  | (164,767) |  |  | 164,767 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 657,398 |  |  | (657,398) |  |  | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  |  | 47,618 |  |  | (47,618) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 39,085 |  |  | — |  |  | (39,085) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 4,417,205 |  |  | 85,222 |  |  | 6,750 | ​ | ​ | 4,509,177
Financial assets that have been paid | ​ | ​ | (2,315,419) |  |  | (207,019) |  |  | (105,803) | ​ | ​ | (2,628,241)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (99,596) |  |  | 22,411 |  |  | 76,779 | ​ | ​ | (406)
Write-offs | ​ | ​ | (1,996) |  |  | (7,094) |  |  | (18,086) |  |  | (27,176)
Discontinued operations (1) | ​ | ​ | 708,558 | ​ | ​ | 198,396 | ​ | ​ | 37,790 | ​ | ​ | 944,744
Reclassification BAC (1) (2) | ​ | ​ | 1,548,735 | ​ | ​ | (229,027) | ​ | ​ | 188,468 | ​ | ​ | 1,508,176
FX and other movements | ​ | ​ | 43,561 |  |  | 199,022 |  |  | 12,688 | ​ | ​ | 255,271
Total portfolio as of December 31, 2021 |  | Ps. | 22,743,149 | ​ | Ps. | 5,278,510 | ​ | Ps. | 1,098,657 |  | Ps. | 29,120,316
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (896,435) | ​ | ​ | 896,435 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (13,682) | ​ | ​ | — | ​ | ​ | 13,682 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (219,362) | ​ | ​ | 219,362 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 1,954,180 | ​ | ​ | (1,954,180) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 72,617 | ​ | ​ | (72,617) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 67,285 | ​ | ​ | — | ​ | ​ | (67,285) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 4,715,113 | ​ | ​ | 53,475 | ​ | ​ | 6,304 | ​ | ​ | 4,774,892
Financial assets that have been paid | ​ | ​ | (1,891,256) | ​ | ​ | (197,058) | ​ | ​ | (103,664) | ​ | ​ | (2,191,978)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (130,620) | ​ | ​ | 39,252 | ​ | ​ | 83,758 | ​ | ​ | (7,610)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Write-offs | ​ | ​ | (2,018) | ​ | ​ | (3,827) | ​ | ​ | (36,021) | ​ | ​ | (41,866)
Discontinued operations (1) | ​ | ​ | 268,497 | ​ | ​ | (1,219,303) | ​ | ​ | (650,834) | ​ | ​ | (1,601,640)
Loss of control in subsidiary (1) | ​ | ​ | (10,977,834) | ​ | ​ | (1,859,006) | ​ | ​ | (383) | ​ | ​ | (12,837,223)
FX and other movements | ​ | ​ | 390,049 | ​ | ​ | 272,242 | ​ | ​ | 6,173 | ​ | ​ | 668,464
Total portfolio as of December 31, 2022 |  | Ps. | 16,226,428 |  | Ps. | 1,159,795 |  | Ps. | 497,132 |  | Ps. | 17,883,355
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (1,382,946) | ​ | ​ | 1,382,946 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (40,569) | ​ | ​ | — | ​ | ​ | 40,569 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (271,352) | ​ | ​ | 271,352 |  |  | —
Transfer from stage 2 to stage 1 |  |  | 1,082,759 | ​ | ​ | (1,082,759) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 66,023 | ​ | ​ | (66,023) |  |  | —
Transfer from stage 3 to stage 1 |  |  | 79,530 | ​ | ​ | — | ​ | ​ | (79,530) |  |  | —
New financial assets originated or purchased |  |  | 3,594,678 | ​ | ​ | 71,626 | ​ | ​ | 2,094,419 |  |  | 5,760,723
Financial assets that have been paid |  |  | (2,142,766) | ​ | ​ | (109,535) | ​ | ​ | (2,147,384) |  |  | (4,399,685)
Net remeasurement of amortized cost and other receivables |  |  | 35,508 | ​ | ​ | 18,036 | ​ | ​ | 48,059 |  |  | 101,603
Write-offs |  |  | (8,365) | ​ | ​ | (3,601) | ​ | ​ | (39,068) |  |  | (51,034)
FX and other movements | ​ | ​ | (723,260) | ​ | ​ | (70,394) | ​ | ​ | (15,102) | ​ | ​ | (808,756)
Total portfolio as of December 31, 2023 |  | Ps. | 16,720,997 |  | Ps. | 1,160,785 |  | Ps. | 604,424 |  | Ps. | 18,486,206
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
Microcredit [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 17,089 |  | Ps. | 60,040 |  | Ps. | 46,910 | ​ | Ps. | 124,039
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (5,398) | ​ | ​ | 5,398 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,026) | ​ | ​ | — | ​ | ​ | 1,026 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (28,310) | ​ | ​ | 28,310 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 3,385 | ​ | ​ | (3,385) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,304 | ​ | ​ | (2,304) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 452 | ​ | ​ | — | ​ | ​ | (452) | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (11,869) | ​ | ​ | (18,726) | ​ | ​ | 46,548 | ​ | ​ | 15,953
New financial assets originated or purchased | ​ | ​ | 9,648 | ​ | ​ | 630 | ​ | ​ | 21 | ​ | ​ | 10,299
Financial assets that have been derecognized | ​ | ​ | (4,050) | ​ | ​ | (4,022) | ​ | ​ | (656) | ​ | ​ | (8,728)
Unwind of discount (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 13,415 | ​ | ​ | 13,415
Write-offs | ​ | ​ | (410) | ​ | ​ | (2,800) | ​ | ​ | (46,698) | ​ | ​ | (49,908)
Loss allowance as of December 31, 2021 | ​ | Ps. | 6,740 |  | Ps. | 13,291 |  | Ps. | 85,039 | ​ | Ps. | 105,070
Transfers: | ​ | ​ |  |  |  |  |  |  |  | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (2,285) | ​ | ​ | 2,285 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (816) | ​ | ​ | — | ​ | ​ | 816 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (10,682) | ​ | ​ | 10,682 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 1,440 | ​ | ​ | (1,440) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,901 | ​ | ​ | (2,901) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 339 | ​ | ​ | — | ​ | ​ | (339) | ​ | ​ | —
Net remeasurement of loss allowance (3) | ​ | ​ | (3,625) | ​ | ​ | 4,222 | ​ | ​ | 2,753 | ​ | ​ | 3,350
New financial assets originated or purchased | ​ | ​ | 5,480 | ​ | ​ | 197 | ​ | ​ | 17 | ​ | ​ | 5,694
Financial assets that have been derecognized | ​ | ​ | (2,248) | ​ | ​ | (926) | ​ | ​ | (373) | ​ | ​ | (3,547)
Unwind of discount (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 9,052 | ​ | ​ | 9,052
Write-offs | ​ | ​ | (248) | ​ | ​ | (2,004) | ​ | ​ | (78,396) | ​ | ​ | (80,648)
Loss allowance as of December 31, 2022 |  | Ps. | 6,238 |  | Ps. | 4,922 |  | Ps. | 27,811 |  | Ps. | 38,971
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (3,411) | ​ | ​ | 3,411 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (1,308) | ​ | ​ | — | ​ | ​ | 1,308 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (10,612) | ​ | ​ | 10,612 |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 1,374 | ​ | ​ | (1,374) |  |  | —
Transfer from stage 2 to stage 1 |  |  | 1,729 | ​ | ​ | (1,729) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 1 |  |  | 210 | ​ | ​ | — | ​ | ​ | (210) |  |  | —
Net remeasurement of loss allowance (2) |  |  | 6,322 | ​ | ​ | 10,395 | ​ | ​ | 12,816 |  |  | 29,533
New financial assets originated or purchased |  |  | 4,647 | ​ | ​ | 97 | ​ | ​ | 54 |  |  | 4,798
Financial assets that have been derecognized |  |  | (1,953) | ​ | ​ | (265) | ​ | ​ | (212) |  |  | (2,430)
Unwind of discount (1) |  |  | — | ​ | ​ | — | ​ | ​ | 7,016 |  |  | 7,016
Write-offs |  |  | (406) | ​ | ​ | (1,227) | ​ | ​ | (22,595) |  |  | (24,228)
Loss allowance as of December 31, 2023 |  | Ps. | 12,068 |  | Ps. | 6,366 |  | Ps. | 35,226 |  | Ps. | 53,660
(1) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(2) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (96) |  | Ps. | 29 |  | Ps. | (6) |  | Ps. | (73)
(3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (378) |  | Ps. | 333 |  | Ps. | (86) |  | Ps. | (131)
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31,2020 and the loan portfolio as of December 31, 2021.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (10,466) |  | Ps. | (6,848) |  | Ps. | (25) |  | Ps. | (17,339)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Total portfolio as of January 1, 2021 |  | Ps. | 178,570 |  | Ps. | 143,901 |  | Ps. | 49,850 |  | Ps. | 372,321
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (49,052) | ​ | ​ | 49,052 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (7,072) | ​ | ​ | — | ​ | ​ | 7,072 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (87,758) | ​ | ​ | 87,758 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 38,089 | ​ | ​ | (38,089) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 9,424 | ​ | ​ | (9,424) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 2,109 | ​ | ​ | — | ​ | ​ | (2,109) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 183,192 | ​ | ​ | 48 | ​ | ​ | 4,501 | ​ | ​ | 187,741
Financial assets that have been paid | ​ | ​ | (158,470) | ​ | ​ | (35,642) | ​ | ​ | (24,868) | ​ | ​ | (218,980)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 463 | ​ | ​ | 5,226 | ​ | ​ | 20,876 | ​ | ​ | 26,565
Write-offs | ​ | ​ | (410) | ​ | ​ | (2,800) | ​ | ​ | (46,698) | ​ | ​ | (49,908)
Total portfolio as of December 31, 2021 |  | Ps. | 187,419 |  | Ps. | 43,362 |  | Ps. | 86,958 |  | Ps. | 317,739
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (27,202) | ​ | ​ | 27,202 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (5,892) | ​ | ​ | — | ​ | ​ | 5,892 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (26,762) | ​ | ​ | 26,762 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 21,110 | ​ | ​ | (21,110) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 3,683 | ​ | ​ | (3,683) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 980 | ​ | ​ | — | ​ | ​ | (980) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 219,226 | ​ | ​ | 57 | ​ | ​ | 34 | ​ | ​ | 219,317
Financial assets that have been paid | ​ | ​ | (177,589) | ​ | ​ | (12,754) | ​ | ​ | (17,655) | ​ | ​ | (207,998)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 6,687 | ​ | ​ | 2,382 | ​ | ​ | 10,241 | ​ | ​ | 19,310
Write-offs | ​ | ​ | (248) | ​ | ​ | (2,004) | ​ | ​ | (78,396) | ​ | ​ | (80,648)
Total portfolio as of December 31, 2022 |  | Ps. | 224,491 |  | Ps. | 14,056 |  | Ps. | 29,173 |  | Ps. | 267,720
Transfers: |  |  |  |  |  |  |  |  |  |  |  |
Transfer from stage 1 to stage 2 |  |  | (36,169) | ​ | ​ | 36,169 | ​ | ​ | — |  |  | —
Transfer from stage 1 to stage 3 |  |  | (10,609) | ​ | ​ | — | ​ | ​ | 10,609 |  |  | —
Transfer from stage 2 to stage 3 |  |  | — | ​ | ​ | (25,030) | ​ | ​ | 25,030 |  |  | —
Transfer from stage 2 to stage 1 |  |  | 9,226 | ​ | ​ | (9,226) | ​ | ​ | — |  |  | —
Transfer from stage 3 to stage 2 |  |  | — | ​ | ​ | 2,946 | ​ | ​ | (2,946) |  |  | —
Transfer from stage 3 to stage 1 |  |  | 516 | ​ | ​ | — | ​ | ​ | (516) |  |  | —
New financial assets originated or purchased |  |  | 214,273 | ​ | ​ | 1,387 | ​ | ​ | 41,681 |  |  | 257,341
Financial assets that have been paid |  |  | (178,828) | ​ | ​ | (6,329) | ​ | ​ | (22,883) |  |  | (208,040)
Net remeasurement of amortized cost and other receivables |  |  | 4,054 | ​ | ​ | 1,207 | ​ | ​ | (20,525) |  |  | (15,264)
Write-offs |  |  | (406) | ​ | ​ | (1,227) | ​ | ​ | (22,595) |  |  | (24,228)
Total portfolio as of December 31, 2023 |  | Ps. | 226,548 |  | Ps. | 13,953 |  | Ps. | 37,028 |  | Ps. | 277,529
Other accounts receivable, general approach |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 18,136 |  | Ps. | 13,548 |  | Ps. | 107,471 | ​ | Ps. | 139,155
Net remeasurement of loss allowance | ​ | ​ | 2,378 |  |  | 2,865 |  |  | 41,515 | ​ | ​ | 46,758
FX and other movements | ​ | ​ | (49) |  |  | 358 |  |  | 1,223 | ​ | ​ | 1,532
Write-offs | ​ | ​ | (1,526) |  |  | — |  |  | (20,760) | ​ | ​ | (22,286)
Loss allowance as of December 31, 2021 | ​ | Ps. | 18,939 |  | Ps. | 16,771 |  | Ps. | 129,449 | ​ | Ps. | 165,159
Net remeasurement of loss allowance | ​ | ​ | 7,680 | ​ | ​ | 2,190 | ​ | ​ | 48,003 | ​ | ​ | 57,873
FX and other movements | ​ | ​ | 1,748 | ​ | ​ | 1,240 | ​ | ​ | 177 | ​ | ​ | 3,165
Write-offs | ​ | ​ | (3,390) | ​ | ​ | — | ​ | ​ | (37,506) | ​ | ​ | (40,896)
Loss allowance as of December 31, 2022 |  | Ps. | 24,977 |  | Ps. | 20,201 |  | Ps. | 140,123 |  | Ps. | 185,301
Net remeasurement of loss allowance |  |  | 4,389 | ​ | ​ | 257 | ​ | ​ | 46,867 |  |  | 51,513
FX and other movements |  |  | (1,789) | ​ | ​ | (1,270) | ​ | ​ | (2,464) |  |  | (5,523)
Write-offs |  |  | (1,612) | ​ | ​ | — | ​ | ​ | (43,397) |  |  | (45,009)
Loss allowance as of December 31, 2023 |  | Ps. | 25,965 |  | Ps. | 19,188 |  | Ps. | 141,129 |  | Ps. | 186,282
Other accounts receivable, general approach, other accounts receivables and contract assets for government and corporate customers |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Investment grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 13,990,298 |  | Ps. | — |  | Ps. | — |  | Ps. | 13,990,298
Corporate |  | ​ | — |  | ​ | — |  | ​ | 1,535 |  | ​ | 1,535
Financial entities |  | ​ | 579,701 |  | ​ | — |  | ​ | — |  | ​ | 579,701
Total investment grade |  | Ps. | 14,569,999 |  | Ps. | — |  | Ps. | 1,535 |  | Ps. | 14,571,534
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Investment grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 12,653,956 |  | Ps. | — |  | Ps. | — |  | Ps. | 12,653,956
Financial entities |  | ​ | 577,117 |  | ​ | — |  | ​ | — |  | ​ | 577,117
Total investment grade |  | Ps. | 13,231,073 |  | Ps. | — |  | Ps. | — |  | Ps. | 13,231,073
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio).
Other accounts receivable, simplified approach |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​
​ |  | Loss allowance
Loss allowance as of January 1, 2021 | ​ | Ps. | 203,902
Reclassification BAC (1)(2) | ​ | ​ | (1,157)
Discontinued operations (1) | ​ | ​ | 8,659
Provision charged to profit or loss | ​ |  | 30,039
Recovery of partial payments from the clients | ​ |  | (5,157)
Write-offs | ​ |  | (25,951)
Exchange gains (losses) in foreign currency | ​ | ​ | 7,308
Transfer from general approach to simplified approach | ​ |  | —
Loss allowance as of December 31, 2021 |  | Ps. | 217,643
Loss of control in subsidiary (1) | ​ | ​ | (33,024)
Discontinued operations (1) | ​ | ​ | 469
Entity liquidation |  |  | (1,592)
Provision charged to profit or loss |  |  | 27,519
Recovery for partial payments from the clients | ​ | ​ | (6,751)
Write-offs | ​ | ​ | (7,948)
Exchange gains (losses) in foreign currency |  |  | 799
Loss allowance as of December 31, 2022 |  | Ps. | 197,115
Entity deconsolidation | ​ | ​ | (3,245)
Provision charged to profit or loss |  |  | 39,750
Recovery for partial payments from the clients |  |  | (14,599)
Write-offs |  |  | (18,516)
Exchange gains (losses) in foreign currency |  |  | (1,123)
Loss allowance as of December 31, 2023 |  | Ps. | 199,382
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
Other accounts receivable at fair value through profit or loss, mandatorily measured at fair value [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness |
e) | Other accounts receivable at FVTPL
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Investment grade |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 3,830,916 |  | Ps. | 3,507,231
Total investment grade | ​ | Ps. | 3,830,916 | ​ | Ps. | 3,507,231
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio).
Debt securities [member] | Financial assets at amortised cost, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness |
d) | Investments in debt securities at amortized cost
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ |  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Investment grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 2,593,978 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,593,978
Financial entities |  | ​ | 2,016,078 |  | ​ | — |  | ​ | — |  | ​ | 2,016,078
Total investment grade |  | Ps. | 4,610,056 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,610,056
Speculative grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other public entities (**) | ​ | Ps. | 5,112,355 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 5,112,355
Corporate | ​ | ​ | 63,824 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 63,824
Financial Entities | ​ | ​ | 5,761 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,761
Total speculative grade | ​ | Ps. | 5,181,940 |  | Ps. | — |  | Ps. | — |  | Ps. | 5,181,940
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 83,066 | ​ | Ps. | 60,344 | ​ | Ps. | — | ​ | Ps. | 143,410
Financial Entities | ​ | ​ | 61,155 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 61,155
Total Without Grade or Not available | ​ | Ps. | 144,221 | ​ | Ps. | 60,344 | ​ | Ps. | — | ​ | Ps. | 204,565
​ |  | Ps. | 9,936,217 |  | Ps. | 60,344 |  | Ps. | — |  | Ps. | 9,996,561
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ |  | ​ | Stage 1 |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | Total
Investment grade |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Sovereign (*) |  | Ps. | 2,333,070 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,333,070
Financial entities |  | ​ | 29,026 |  | ​ | — |  | ​ | — |  | ​ | 29,026
Total investment grade |  | Ps. | 2,362,096 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,362,096
Speculative grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other public entities (**) | ​ | Ps. | 4,509,839 | ​ | Ps. | — | Ps. | ​ | — | ​ | Ps. | 4,509,839
Corporate | ​ | ​ | 72,390 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 72,390
Financial entities | ​ | ​ | 2,520,330 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,520,330
Total speculative grade | ​ | Ps. | 7,102,559 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 7,102,559
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 157,338 | ​ | Ps. | 80,199 | ​ | Ps. | — | ​ | Ps. | 237,537
Financial Entities | ​ | ​ | 43,851 | ​ | ​ | 25,449 | ​ | ​ | — | ​ | ​ | 69,300
Total Without Grade or Not available | ​ | Ps. | 201,189 | ​ | Ps. | 105,648 | ​ | Ps. | — | ​ | Ps. | 306,837
​ |  | Ps. | 9,665,844 |  | Ps. | 105,648 |  | Ps. | — |  | Ps. | 9,771,492
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments).
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance balance as of January 1, 2021 | ​ | Ps. | 7,188 | ​ | Ps. | 7 | ​ | Ps. | — | ​ | Ps. | 7,195
Transfer from stage 1 to stage 2 | ​ | ​ | (1,796) | ​ | ​ | 1,796 | ​ | ​ | — | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (2,443) | ​ | ​ | 4,069 | ​ | ​ | — | ​ | ​ | 1,626
New financial assets originated or purchased | ​ | ​ | 2,179 | ​ | ​ | 1,443 | ​ | ​ | — | ​ | ​ | 3,622
Financial assets that have been derecognized | ​ | ​ | (1,622) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,622)
Discontinued operations (1) | ​ | ​ | (1,087) | ​ | ​ | 5 | ​ | ​ | — | ​ | ​ | (1,082)
Reclassification BAC (1) (2) | ​ | ​ | (417) | ​ | ​ | (5) | ​ | ​ | — | ​ | ​ | (422)
FX and other movements | ​ | ​ | 1,295 | ​ | ​ | 86 | ​ | ​ | — | ​ | ​ | 1,381
Loss allowance as of December 31, 2021 | ​ | Ps. | 3,297 |  | Ps. | 7,401 |  | Ps. | — |  | Ps. | 10,698
Net remeasurement of loss allowance (3) | ​ | ​ | 19,761 | ​ | ​ | 547 | ​ | ​ | — | ​ | ​ | 20,308
New financial assets originated or purchased | ​ | ​ | 2,198 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,198
Financial assets that have been derecognized | ​ | ​ | (1,015) | ​ | ​ | (1,090) | ​ | ​ | — | ​ | ​ | (2,105)
Discontinued operations (1) | ​ | ​ | (85) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (85)
Loss of control in subsidiary (1) | ​ | ​ | (503) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (503)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
FX and other movements | ​ | ​ | 4,910 | ​ | ​ | 1,509 | ​ | ​ | — | ​ | ​ | 6,419
Loss allowance as of December 31, 2022 | ​ | Ps. | 28,563 |  | Ps. | 8,367 |  | Ps. | — |  | Ps. | 36,930
Transfer from stage 2 to stage 1 | ​ | ​ | 1,485 | ​ | ​ | (1,485) | ​ | ​ | — | ​ | ​ | —
Net remeasurement of loss allowance (3) | ​ | ​ | (14,315) | ​ | ​ | (996) | ​ | ​ | — | ​ | ​ | (15,311)
New financial assets originated or purchased | ​ | ​ | 2,669 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,669
Financial assets that have been derecognized | ​ | ​ | (1,466) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,466)
FX and other movements | ​ | ​ | (4,323) | ​ | ​ | (1,617) | ​ | ​ | — | ​ | ​ | (5,940)
Loss allowance as of December 31, 2023 |  | Ps. | 12,613 |  | Ps. | 4,269 |  | Ps. | — |  | Ps. | 16,882
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31, 2022 and the investments portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 9,632 |  | Ps. | — |  | Ps. | — |  | Ps. | 9,632
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31, 2021 and the investments portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (70) |  | Ps. | 48 |  | Ps. | — |  | Ps. | (22)
(5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31, 2020 and the investments portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (225) |  | Ps. | — |  | Ps. | — |  | Ps. | (225)
​
Debt securities [member] | Financial assets at fair value through other comprehensive income, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
Loss allowance as of January 1, 2021 | ​ | Ps. | 96,307 | ​ | Ps. | 179 | ​ | Ps. | — | ​ | Ps. | 96,486
Net remeasurement of loss allowance (5) | ​ | ​ | (1,829) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,829)
New financial assets originated or purchased | ​ | ​ | 7,809 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 7,809
Financial assets that have been derecognized | ​ | ​ | (8,948) | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | (8,946)
Discontinued operations (1) | ​ | ​ | 16,821 | ​ | ​ | (180) | ​ | ​ | — | ​ | ​ | 16,641
Reclassification BAC (1) (2) | ​ | ​ | 12,702 | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 12,703
FX and other movements | ​ | ​ | 1,116 | ​ | ​ | (2) | ​ | ​ | — | ​ | ​ | 1,114
Loss allowance balance as of December 31, 2021 |  | Ps. | 123,978 |  | Ps. | — |  | Ps. | — |  | Ps. | 123,978
Net remeasurement of loss allowance (3) | ​ | ​ | (3,217) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,217)
New financial assets originated or purchased | ​ | ​ | 4,409 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,409
Financial assets that have been derecognized | ​ | ​ | (4,870) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (4,870)
Discontinued operations (1) | ​ | ​ | 2,935 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,935
Loss of control in subsidiary (1) | ​ | ​ | (111,358) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (111,358)
FX and other movements | ​ | ​ | 809 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 809
Loss allowance balance as of December 31, 2022 | ​ | Ps. | 12,686 |  | Ps. | — |  | Ps. | — |  | Ps. | 12,686
Net remeasurement of loss allowance (3) |  |  | (892) |  |  | — |  |  | — |  |  | (892)
New financial assets originated or purchased |  |  | 6,470 |  |  | — |  |  | — |  |  | 6,470
Financial assets that have been derecognized |  |  | (4,342) |  |  | — |  |  | — |  |  | (4,342)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ |  | ECL |  | impaired |  | impaired |  | Total
FX and other movements |  |  | (950) |  |  | — |  |  | — |  |  | (950)
Loss allowance as of December 31, 2023 |  | Ps. | 12,972 |  | Ps. | — |  | Ps. | — |  | Ps. | 12,972
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31, 2022 and the investments portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ |  | Stage 2 |  | Stage 3 |  | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (359) |  | Ps. | — |  | Ps. | — |  | Ps. | (359)
(4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31, 2021 and the investments portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (1,056) |  | Ps. | — |  | Ps. | — |  | Ps. | (1,056)
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2021 versus parameters as of December 31, 2020 and the investments portfolio as of December 31, 2021. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2021
​ | ​ |  | ​ | Stage 2 |  | ​ | Stage 3 |  | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (12,852) |  | Ps. | — |  | Ps. | — |  | Ps. | (12,852)
Debt securities [member] | Financial assets measured at fair value through other comprehensive income, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
In Colombian Pesos | ​ | ​ |  | ​ | ​ |
Securities issued or secured by Colombian Government |  | Ps. | 14,491,881 |  | Ps. | 13,025,432
Securities issued or secured by other Colombian Government entities | ​ | ​ | 325,588 | ​ | ​ | 278,335
Securities issued or secured by other financial entities | ​ | ​ | 918,788 | ​ | ​ | 707,630
Securities issued or secured by non-financial sector entities | ​ | ​ | 961 | ​ | ​ | 5,233
Others | ​ | ​ | 212,635 | ​ | ​ | 310,160
Total In Colombian Pesos |  | Ps. | 15,949,853 |  | Ps. | 14,326,790
In foreign currency | ​ | ​ |  |  |  |
Securities issued or secured by Colombian Government | ​ | Ps. | 2,298,912 |  | Ps. | 2,527,440
Securities issued or secured by other Colombian Government entities | ​ | ​ | 538,200 |  |  | 510,913
Securities issued or secured by foreign Governments | ​ | ​ | 2,507,038 |  |  | 3,396,455
Securities issued or secured by central banks | ​ | ​ | 145,489 |  |  | 194,098
Securities issued or secured by other financial entities | ​ | ​ | 1,223,859 |  |  | 915,274
Securities issued or secured by non-financial sector entities | ​ | ​ | 213,610 |  |  | 48,574
Others | ​ | ​ | 449,815 |  |  | 542,261
Total In foreign currency |  | Ps. | 7,376,923 |  | Ps. | 8,135,015
Total debt securities at FVOCI |  | Ps. | 23,326,776 |  | Ps. | 22,461,805
​
Derivatives [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Credit worthiness |  | December 31, 2023 |  | December 31, 2022
Investment grade |  | Ps. | 1,398,093 |  | Ps. | 1,257,143
Speculative |  |  | 22,274 |  |  | 4,165
Without grade or not available |  |  | 705,862 |  |  | 800,951
Total |  | Ps. | 2,126,229 |  | Ps. | 2,062,259

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