XML 407 R54.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

NON-CURRENT ASSETS HELD FOR SALE (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of noncurrent assets held-for-sale [abstract] |
Schedule of the movement of non-current assets held for sale | The movement of the non-current assets held for sale during the years ended December 31, 2023, 2022 and 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022 |  | December 31, 2021
Balance at the beginning of the year |  | Ps. | 92,830 |  | Ps. | 208,426 |  | Ps. | 240,412
Additions | ​ | ​ | 72,466 | ​ | ​ | 74,812 | ​ | ​ | 137,710
Assets sold, net (1) | ​ | ​ | (118,808) | ​ | ​ | (51,863) | ​ | ​ | (60,747)
Increase / decrease by changes in fair value | ​ | ​ | (268) | ​ | ​ | (76) | ​ | ​ | (3,780)
Reclassifications (2) | ​ | ​ | 62,058 | ​ | ​ | (88,609) | ​ | ​ | (135,643)
Effect of movements in exchange rates | ​ | ​ | (7,094) | ​ | ​ | 13,960 | ​ | ​ | (8,310)
Loss of control in subsidiary (3) | ​ | ​ | — | ​ | ​ | (72,014) | ​ | ​ | —
Discontinued operations (3)(4) | ​ | ​ | — | ​ | ​ | 8,194 | ​ | ​ | (94)
Balance at year end |  | Ps. | 101,184 |  | Ps. | 92,830 |  | Ps. | 208,426
| (1) | From the leaseback operation with the NEXUS Real Estate Capital Funds includes withdrawals for December 31, 2023 by Ps. (79,546), for December 31, 2022 by Ps. (15,179) and for December 31, 2021 by Ps. (32,365).
| (2) | Includes for December 31, 2023 reclassifications to i) to investment properties by Ps. (95,593) ii) from other assets by Ps. 25,654 and iii) from Properties, plant and equipment for Ps. 131,997 for December 31, 2022 reclassifications to i) to investment properties by Ps. (31,184) ii) to other assets by Ps. (62,943) and iii) from Properties, plant and equipment for Ps. 5,536 and for December 31, 2021 reclassifications to: i) to investment properties by Ps. (22,847), ii) to other assets by Ps. (111,442); iii) from Properties, plant and equipment for own use Ps. 1,074; iv) to concession arrangements by Ps. (2,516) and v) from Right-of-use assets by Ps. 102.
| (3) | See note 1.1 “Discontinued operations of BAC Holding”
| (4) | Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022
​ ​ ​
Schedule of the detail of non-current assets held for sale | The following is the detail of the non-current assets held for sale: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Foreclosed assets | ​ | ​ | ​ | ​ | ​ | ​
Movable property |  | Ps. | 3,421 |  | Ps. | 2,245
Residential real estate | ​ | ​ | 15,070 | ​ | ​ | 23,802
Other real estate | ​ | ​ | 35,024 | ​ | ​ | 36,929
​ | ​ | Ps. | 53,515 | ​ | Ps. | 62,976
Assets received from leasing agreements | ​ | ​ | ​ | ​ | ​ | ​
Vehicles | ​ | ​ | 559 | ​ | ​ | 134
Real estate | ​ | ​ | 10,373 | ​ | ​ | 4,891
​ | ​ | Ps. | 10,932 | ​ | Ps. | 5,025
Other non-current assets held for sale | ​ | ​ | ​ | ​ | ​ | ​
Land | ​ | Ps. | 15,534 | ​ | Ps. | 3,023
Real estate | ​ | ​ | 20,925 | ​ | ​ | 19,911
Other | ​ | ​ | 278 | ​ | ​ | 1,895
​ | ​ | Ps. | 36,737 | ​ | Ps. | 24,829
Total non-current assets held for sale |  | Ps. | 101,184 |  | Ps. | 92,830
​
Schedule of the detail of associated liabilities to assets held for sale | Following is the detail of the associated liabilities to assets held for sale: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, 2023 |  | December 31, 2022
Other accounts payable |  | Ps. | 4,338 |  | Ps. | 12,646
Provisions | ​ | ​ | 532 | ​ | ​ | —
Total |  | Ps. | 4,870 |  | Ps. | 12,646
​

X
- Definition The information about disclosure of movement of the non-current assets held for sale. + References No definition available. + Details
Name: | aval_DisclosureOfDetailedInformationAboutLiabilitiesWithGroupsOfAssetsHeldForSaleTextBlock
Namespace Prefix: | aval_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of detailed information about movement of non current assets held for sale. + References No definition available. + Details
Name: | aval_DisclosureOfDetailedInformationAboutMovementsOfNoncurrentAssetsHeldForSaleTableTextBlock
Namespace Prefix: | aval_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | aval_DisclosureOfNoncurrentAssetsHeldForSaleAbstract
Namespace Prefix: | aval_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration