XML 526 R173.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

ESTIMATION OF FAIR VALUE - Reconciliation Level 3 of the fair value hierarchy - Tabular disclosure (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | $ 295,591,236 |  |
Changes in fair value recognised in profit or loss | 323,685 | $ 278,751 | $ 270,095
Assets at the end of the period | 301,181,596 | 295,591,236 |
Recurring fair value measurement [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 40,403,000 |  |
Assets at the end of the period | 44,913,854 | 40,403,000 |
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 6,904,487 |  |
Assets at the end of the period | 7,740,172 | 6,904,487 |
Financial Assets In Concession [Member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 3,507,231 | 3,228,480 | 2,958,385
Changes in fair value recognised in profit or loss | 323,685 | 278,751 | 270,095
Assets at the end of the period | 3,830,916 | 3,507,231 | 3,228,480
Debt securities [member] | Recurring fair value measurement [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 26,224,070 |  |
Assets at the end of the period | 30,442,045 | 26,224,070 |
Debt securities [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 1,383 | 88,821 | 95,349
Changes in fair value recognised in profit or loss | 506 | (58,845) | 4,222
Changes in fair value recognised in OCI |  | 671,348 | 85,096
Additions |  | 227,854 |
Sales/redemptions |  | (783,552) | (95,846)
Loss of control in subsidiary |  | (71,248) |
Transfers from level 3 to level 2 |  | (72,995) |
Assets at the end of the period | 1,889 | 1,383 | 88,821
Equity securities | Recurring fair value measurement [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 7,515,847 |  |
Assets at the end of the period | 7,377,523 | 7,515,847 |
Equity securities | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 2,302,280 | 1,357,164 | 1,159,963
Changes in fair value recognised in profit or loss | 204,276 | 80,408 | 173,954
Changes in fair value recognised in OCI | 39,566 | 16,613 | (6,431)
Additions | 830,718 | 918,046 | 3,553
Sales/redemptions | (606,614) | (13,062) | (15,665)
Discontinued operations |  | 1 | 3,403
Loss of control in subsidiary |  | (56,599) |
Reclassification BAC |  |  | (47)
Transfers from level 2 to level 3 |  |  | 73,859
Transfers from level 3 to level 2 |  | (291) | (35,425)
Assets at the end of the period | 2,770,226 | 2,302,280 | 1,357,164
Biological assets [member] | Recurring fair value measurement [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 212,630 |  |
Assets at the end of the period | 230,672 | 212,630 |
Biological assets [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 212,630 | 154,986 | 122,675
Changes in fair value recognised in profit or loss | 18,601 | 56,859 | 28,546
Additions | 26,118 | 28,368 | 27,213
Sales/redemptions | (26,677) | (27,583) | (23,448)
Assets at the end of the period | 230,672 | 212,630 | 154,986
Investment property [member] | Recurring fair value measurement [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 880,963 |  |
Assets at the end of the period | 906,469 | 880,963 |
Investment property [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member] |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |
Assets at the beginning of the period | 880,963 | 852,935 | 808,556
Changes in fair value recognised in profit or loss | 84,958 | 55,930 | 22,775
Changes in fair value recognised in OCI | 557 | 797 | 7,991
Transfers to non-current assets held for sale | 95,593 | 31,184 | 22,847
Reclassification | (4,160) | (4,493) | 4,490
Effect of movements in exchange rates | (7,079) | 2,282 | 2,964
Additions | 56,307 | 70,081 | 77,157
Sales/redemptions | (200,670) | (127,753) | (93,845)
Assets at the end of the period | $ 906,469 | $ 880,963 | $ 852,935

X
- Definition Effect of movements in exchange rates. + References No definition available. + Details
Name: | aval_EffectOfMovementsInExchangeRates
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of fair value asset, transfers from level 2 to level 3. + References No definition available. + Details
Name: | aval_FairValueAssetsTransfersFromLevel2ToLevel3
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of fair value asset, transfers from level 3 to level 2. + References No definition available. + Details
Name: | aval_FairValueAssetsTransfersFromLevel3ToLevel2
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value measurement assets disposed discontinued operations + References No definition available. + Details
Name: | aval_FairValueMeasurementAssetsDisposedDiscontinuedOperations
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value measurement assets loss of control in subsidiary + References No definition available. + Details
Name: | aval_FairValueMeasurementAssetsLossOfControlInSubsidiary
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Decrease in assets due to reclassification. + References No definition available. + Details
Name: | aval_Reclassification
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reclassification fair value measurement assets + References No definition available. + Details
Name: | aval_ReclassificationFairValueMeasurementAssets
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Decrease in investment properties due to transfers to non-current assets held for sale. + References No definition available. + Details
Name: | aval_TransfersToNoncurrentAssetsHeldForSale
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_c&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Assets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PurchasesFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_SalesFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_RecurringFairValueMeasurementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=aval_FinancialAssetsInConcessionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_DebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=aval_IfrsEquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_BiologicalAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_InvestmentPropertyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |