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RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of transactions between related parties [abstract]

Schedule of balances with related parties

Balances as of the year ended December 31, 2023 and 2022, with related parties, are detailed in the following tables:


		Individuals						Entities
														Entities
		Individuals												with
		with									Entities			significant
		control			Key			Associates			controlled			influence
		over Grupo			management			and joint			by			by
December 31, 2023		*Aval ()**			*personnel ()**			ventures			individuals			individuals

Assets
Cash and equivalents		Ps.	-		Ps.	-		Ps.	-		Ps.	863		Ps.	-
Financial assets in investments			-			-			1,533,531			2,008,318			-
Financial assets in credit operations			14,141			7,537			742,607		(**)	2,884,514			138,645
Accounts receivable			28			12			34,908			1,945,671			68
Other assets			-			-			12,651			59,511			-

Liabilities
Deposits		Ps.	187,385		Ps.	27,531		Ps.	95,101		Ps.	1,420,051		Ps.	15,432
Accounts payable			683			314			20,173			417,908			2
Financial obligations			85			1,237			3			4,774			-
Other liabilities			-			-			61			53			-

(*) Include family members

(**) Includes two loans for Ps. 1,037,413 at 36 months with SOFR rate 3M + 3.5% and Ps. 202,371 at 24 months with IBR rate 3M + 4.5% , granted to an entity controlled by the ultimate beneficial owner of the Group (See note 1.1 B)


		Individuals						Entities
														Entities
		Individuals												with
		with									Entities			significant
		control			Key			Associates			controlled			influence
		over Grupo			management			and joint			by			by
December 31, 2022		*Aval ()**			*personnel ()**			ventures			individuals			individuals

Assets
Cash and equivalents		Ps.	—		Ps.	—		Ps.	—		Ps.	292		Ps.	—
Financial assets in investments			—			—			1,798,710			3,047,516			—
Financial assets in credit operations			18,375			8,822			553,830		(**)	3,228,184			161,569
Accounts receivable			35			19			14,288			2,154,112			6
Other assets			—			—			7,941			28,290			3,028

Liabilities
Deposits		Ps.	260,079		Ps.	29,704		Ps.	176,414		Ps.	1,099,251		Ps.	14,351
Accounts payable			292			214			19,983			153,676			5,033
Financial obligations			13			74			—			20,279			—
Other liabilities			—			—			7,032			114			—

(*) Include family members

(**) Includes two loans for Ps. 1,303,971 at 36 months with SOFR rate 3M + 3.5% and Ps. 201,954 at 24 months with IBR rate 3M + 4.5% , granted to an entity controlled by the ultimate beneficial owner of the Group (See note 1.1 B)

Schedule of transactions between related parties


		Individuals					Entities
		Individuals with									Entities with
		control			Key		Associates		Entities		significant
		over Grupo			management		and joint		controlled by		influence by
December 31, 2023		Aval ^(*)			personnel ^(*)		ventures		individuals		individuals

Income
Interest income		Ps.	550	Ps.	611	Ps.	92,029	Ps.	618,120	Ps.	24,009
Fee income and commissions			4		25		28,853		157,205		33
Leases			—		—		1,574		76		—
Other income			3		14		480,565		30,809		51

Expenses
Financial expenses		Ps.	(4,412)	Ps.	(3,581)	Ps.	(10,337)	Ps.	(80,165)	Ps.	(281)
Fee expenses and commissions			(4)		(2,801)		(91,646)		(4,044)		(171)
Operating expenses			(706)		(15,735)		(408)		(5,517)		—
Other expenses			(11)		(8)		(173,899)		(100,632)		—

(*) Include family members


		Individuals					Entities
											Entities
											with
		Individuals with							Entities		significant
		control			Key		Associates		controlled		influence
		over Grupo			management		and joint		by		by
December 31, 2022		Aval ^(*)			personnel ^(*)		ventures		individuals		individuals

Income
Interest income		Ps.	501	Ps.	578	Ps.	45,585	Ps.	342,962	Ps.	20,418
Fee income and commissions			3		69		29,161		169,629		6
Leases			—		—		1,499		—		—
Other income			5		6		510,803		28,818		36

Expenses
Financial expenses		Ps.	(2,458)	Ps.	(2,253)	Ps.	(13,370)	Ps.	(119,330)	Ps.	(211)
Fee expenses and commissions			(4)		(2,153)		(59,554)		(5,028)		(400)


		Individuals					Entities
											Entities
											with
		Individuals with							Entities		significant
		control			Key		Associates		controlled		influence
		over Grupo			management		and joint		by		by
December 31, 2022		Aval ^(*)			personnel ^(*)		ventures		individuals		individuals
Operating expenses			(905)		(11,277)		(502)		(3,181)		—
Other expenses			(8)		(3,190)		(213,080)		(98,920)		(35)

(*) Include family members


		Individuals					Entities
											Entities
											with
		Individuals with							Entities		significant
		control			Key		Associates		controlled		influence
		over Grupo			management		and joint		by		by
December 31, 2021		Aval ^(*)			personnel ^(*)		ventures		individuals		individuals

Income
Interest income		Ps.	294	Ps.	439	Ps.	18,333	Ps.	60,964	Ps.	11,224
Fee income and commissions			4		51		30,417		120,642		6
Leases			—		—		1,459		81		—
Other income			7		14		340,583		15,867		20

Expenses
Financial expenses		Ps.	(857)	Ps.	(391)	Ps.	(1,034)	Ps.	(31,879)	Ps.	(127)
Fee expenses and commissions			(4)		(1,862)		(39,278)		(1,466)		(338)
Operating expenses			(308)		(9,829)		(327)		(2,648)		—
Other expenses			(3)		(2,868)		(84,328)		(49,364)		—

(*) Include family members

Schedule of key management personnel

The compensation received by the key personnel of the management comprises the following:


		Year ended as of
		December 31,			December 31,			December 31,
Items		2023			2022			2021
Salaries		Ps.	36,222		Ps.	34,852		Ps.	34,250
Short term benefits for employees			6,741			17,686			14,761
Termination benefits			8,754			—			—
Long term benefits for employees			—			—			425
Fee			2,418			1,917			1,871
Total		Ps.	54,135		Ps.	54,455		Ps.	51,307