XML 588 R235.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

CONCESSION ARRANGEMENTS RIGHTS - Financial assets in concession arrangements (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | $ 274,682,875 |  |
Net income from other financial instruments mandatorily at FVTPL | 323,685 | $ 278,751 | $ 270,095
Impairment expense | (4,182,394) | (2,493,148) | (2,721,083)
Financial assets at end of period | 280,746,878 | 274,682,875 |
Financial assets at fair value through profit or loss, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 15,370,870 |  |
Financial assets at end of period | 19,332,588 | 15,370,870 |
Financial assets at amortised cost, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 235,373,468 |  |
Impairment expense | (4,802,074) | (3,179,476) | (4,551,160)
Financial assets at end of period | 236,970,165 | 235,373,468 |
Service concession arrangement [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 16,153,016 | 13,081,532 | 9,727,508
Additions or new concession arrangements | 995,993 | 1,695,025 | 2,613,987
Collections during the year | (1,144,396) | (732,647) | (273,665)
Net income from other financial instruments mandatorily at FVTPL | 323,685 | 278,751 | 270,095
Accrued interest | 1,493,115 | 1,831,326 | 746,657
Impairment expense | (223) | (1,220) | (3,050)
Effect of movements in exchange rates | (8,370) | 249 |
Financial assets at end of period | 17,812,820 | 16,153,016 | 13,081,532
Service concession arrangement [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 3,507,231 |  |
Financial assets at end of period | 3,830,916 | 3,507,231 |
Service concession arrangement [member] | Financial assets at amortised cost, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 12,645,785 |  |
Financial assets at end of period | 13,981,904 | 12,645,785 |
Gas and Energy Concession Arrangement [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 3,512,055 | 3,228,480 | 2,958,385
Additions or new concession arrangements | 118,109 | 4,575 |
Net income from other financial instruments mandatorily at FVTPL | 323,685 | 278,751 | 270,095
Effect of movements in exchange rates | (8,370) | 249 |
Financial assets at end of period | 3,945,479 | 3,512,055 | 3,228,480
Gas and Energy Concession Arrangement [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 3,507,231 | 3,228,480 | 2,958,385
Net income from other financial instruments mandatorily at FVTPL | 323,685 | 278,751 | 270,095
Financial assets at end of period | 3,830,916 | 3,507,231 | 3,228,480
Gas and Energy Concession Arrangement [member] | Financial assets at amortised cost, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 4,824 |  |
Additions or new concession arrangements | 118,109 | 4,575 |
Effect of movements in exchange rates | (8,370) | 249 |
Financial assets at end of period | 114,563 | 4,824 |
Infrastructure Concession Arrangement [member] | Financial assets at amortised cost, category [member] |  |  |
Disclosure of detailed information about service concession arrangements [line items] |  |  |
Financial assets at beginning of period | 12,640,961 | 9,853,052 | 6,769,123
Additions or new concession arrangements | 877,884 | 1,690,450 | 2,613,987
Collections during the year | (1,144,396) | (732,647) | (273,665)
Accrued interest | 1,493,115 | 1,831,326 | 746,657
Impairment expense | (223) | (1,220) | (3,050)
Financial assets at end of period | $ 13,867,341 | $ 12,640,961 | $ 9,853,052

X
- Definition Accrued interest, financial assets in concession arrangements + References No definition available. + Details
Name: | aval_AccruedInterestFinancialAssetsInConcessionArrangements
Namespace Prefix: | aval_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in financial assets resulting from write-off. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DecreaseThroughWriteoffFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_DisclosureOfServiceConcessionArrangementsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_130_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughForeignExchangeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseThroughOriginationOrPurchaseFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ServiceConcessionArrangementsAxis=aval_ServiceConcessionArrangementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ServiceConcessionArrangementsAxis=aval_GasAndEnergyConcessionArrangementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ServiceConcessionArrangementsAxis=aval_InfrastructureConcessionArrangementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |