XML 405 R52.htm IDEA: XBRL DOCUMENT v3.24.1.u1

LOANS (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of loans and receivables [abstract]

Disclosure of detailed information about distribution of the credit portfolio [Text Block]

The distribution of the loan portfolio of Grupo Aval by product is shown as follows:

​

​	​	​	​	​	​	​
​		December 31, 2023			December 31, 2022
General purpose loans		Ps.	73,738,900		Ps.	74,621,729
Payroll loans	​	​	32,619,563	​	​	33,306,684
Working capital loans	​	​	16,413,196	​	​	14,631,609
Mortgages	​	​	16,294,206	​	​	15,488,044
Personal loans	​	​	14,232,850	​	​	13,425,625
Credit Cards	​	​	7,937,759	​	​	7,341,533
Automobile and vehicle loans	​	​	5,332,355	​	​	5,421,073
Loans funded by development banks	​	​	4,464,785	​	​	4,053,300
Commercial financial leases	​	​	11,706,825	​	​	10,861,995
Housing leases	​	​	2,192,000	​	​	2,395,311
Consumer financial leases	​	​	15,509	​	​	18,491
Overdrafts	​	​	585,686	​	​	512,504
Interbank & overnight funds	​	​	392,607	​	​	5,967,743
Microcredit	​	​	277,529	​	​	267,720
Gross balance of loan portfolio	​	Ps.	186,203,770	​	Ps.	188,313,361
Loss allowance loan portfolio (1)	​	​	(10,035,715)	​	​	(9,197,514)
Net balance of loan portfolio		Ps.	176,168,055		Ps.	179,115,847

⁽¹⁾   See loss allowance reconciliations from the opening to the closing balance in note 4.1.5.

​

​

Disclosure of detailed information about distribution of loans portfolio by maturity period [Text Block]

The distribution of Grupo Aval´s loan portfolio by contractual maturity period is as follows:

December 31, 2023

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Up to 1

​

From 1 to

​

From 3 to

​

More than

​

​

​

​

year

3 years

5 years

5 years

Total

Commercial – Client portfolio

Ps.

57,018,945

Ps.

27,895,921

Ps.

12,044,149

Ps.

10,088,802

Ps.

107,047,817

Consumer

​

​

10,679,728

​

​

13,325,877

​

​

11,496,786

​

​

24,497,220

​

​

59,999,611

Mortgage

​

​

865,216

​

​

1,187,222

​

​

1,317,412

​

​

15,116,356

​

​

18,486,206

Microcredit

​

​

162,667

​

​

108,095

​

​

5,266

​

​

1,501

​

​

277,529

Interbank and overnight funds

​

​

392,607

​

​

—

​

​

—

​

​

—

​

​

392,607

Total gross loan portfolio

Ps.

69,119,163

Ps.

42,517,115

Ps.

24,863,613

Ps.

49,703,879

Ps.

186,203,770

​

December 31, 2022

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Up to 1

​

From 1 to

​

From 3 to

​

More than

​

​

​

​

year

3 years

5 years

5 years

Total

Commercial – Client portfolio

Ps.

52,035,331

Ps.

29,192,573

Ps.

13,784,223

Ps.

9,762,972

Ps.

104,775,099

Consumer

​

​

9,387,125

​

​

12,229,155

​

​

10,996,682

​

​

26,806,482

​

​

59,419,444

Mortgage

​

​

752,955

​

​

1,078,137

​

​

1,190,998

​

​

14,861,265

​

​

17,883,355

Microcredit

​

​

155,351

​

​

105,603

​

​

5,692

​

​

1,074

​

​

267,720

Interbank and overnight funds

​

​

5,967,743

​

​

—

​

​

—

​

​

—

​

​

5,967,743

Total gross loan portfolio

Ps.

68,298,505

Ps.

42,605,468

Ps.

25,977,595

Ps.

51,431,793

Ps.

188,313,361

Disclosure of detailed information about interest income by portfolio

The interest income of the loan portfolio of Grupo Aval by portfolio is shown as follows:

​

​	​	​	​	​	​	​	​	​	​
​		December 31, 2023			December 31, 2022			December 31, 2021(1)
Commercial – Client portfolio	​	Ps.	14,497,926	​	Ps.	8,608,592	​	Ps.	4,698,563
Consumer	​		9,208,508	​		7,048,747	​		5,890,691
Mortgage	​		1,687,962	​		1,349,898	​		1,080,022
Microcredit	​		71,352	​		64,582	​		77,880
Repos, interbank loans portfolio	​	​	1,068,367	​	​	487,697	​	​	134,988
Total interest income	​	Ps.	26,534,115	​	Ps.	17,559,516	​	Ps.	11,882,144

(1) Comparative information has been re-presented due to a discontinued operation disclosed in Note 1.1.

Disclosure of detailed information about reconciliation of undiscounted lease payments to net investment in finance lease [Text Block]

As of December 31, 2023, and 2022 the following table shows the reconciliation between gross investment in financial leasing and the present value of minimum payments to be received in these dates:

​

​	​	​	​	​	​	​
​		December 31, 2023			December 31, 2022
Total gross rent payments receivable		Ps.	29,491,587		Ps.	21,766,425
Less amounts representing running costs (such as taxes, maintenance, insurances, etc.,)	​	​	(495)	​	​	(544)
Plus, estimated residual amount of assets given for rental (without guarantee)	​	​	32,657	​	​	36,559
Gross investment in contracts of financial leasing	​	​	29,523,749	​	​	21,802,440
Less unrealized financial income	​	​	(15,609,415)	​	​	(8,526,643)
Net investment in contracts of financial leasing	​	Ps.	13,914,334	​	Ps.	13,275,797
Loss allowance of net investment in financial leasing		Ps.	(460,528)		Ps.	(678,367)

Disclosure of detailed information about gross investment and net investment in financial leasing contracts receivable [Text Block]

The detailed information of gross investment and net investment in financial leasing contracts receivable as of December 31, 2023 and 2022 in each period is as follows:

​	​	​	​	​	​	​
​	​	December 31, 2023
​		Gross investment			Net investment
Up to 1 year		Ps.	13,480,780		Ps.	6,398,382
From 1 to 5 years	​	​	6,560,824	​	​	2,532,708
More than 5 years	​	​	9,482,145	​	​	4,983,244
Total		Ps.	29,523,749		Ps.	13,914,334

​

​	​	​	​	​	​	​
​	​	December 31, 2022
​		Gross investment			Net investment
Up to 1 year		Ps.	4,378,980		Ps.	1,962,546
From 1 to 5 years	​	​	8,502,594	​	​	5,585,560
More than 5 years	​	​	8,920,866	​	​	5,727,691
Total		Ps.	21,802,440		Ps.	13,275,797

X

- Definition

The disclosure of detailed information about distribution of the credit portfolio.

+ References

No definition available.

+ Details

Name:	aval_DisclosureOfDetailedInformationAboutDistributionOfCreditPortfolioTextBlock
Namespace Prefix:	aval_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about distribution of loans portfolio by maturity period.

+ References

No definition available.

+ Details

Name:	aval_DisclosureOfDetailedInformationAboutDistributionOfLoansPortfolioByMaturityPeriodTextBlock
Namespace Prefix:	aval_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about gross investment and net investment in financial leasing contracts receivable.

+ References

No definition available.

+ Details

Name:	aval_DisclosureOfDetailedInformationAboutGrossInvestmentAndNetInvestmentInFinancialLeasingContractsReceivableTextBlock
Namespace Prefix:	aval_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about interest income by portfolio.

+ References

No definition available.

+ Details

Name:	aval_DisclosureOfDetailedInformationAboutInterestIncomeByPortfolioTableTextBlock
Namespace Prefix:	aval_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about reconciliation of undiscounted lease payments to net investment in finance lease.

+ References

No definition available.

+ Details

Name:	aval_DisclosureOfDetailedInformationAboutReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseTextBlock
Namespace Prefix:	aval_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	aval_DisclosureOfLoansAndReceivablesAbstract
Namespace Prefix:	aval_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration