XML 370 R14.htm IDEA: XBRL DOCUMENT
v3.25.1

TRADING ASSETS AND LIABILITIES | 12 Months Ended
--- | ---
Dec. 31, 2024
Trading assets and liabilities [abstract] |
TRADING ASSETS AND LIABILITIES | NOTE 8 – TRADING ASSETS AND LIABILITIES Balances of trading asset and liabilities comprise the following as of December 31, 2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, | ​ | December 31,
​ | ​ | Note | ​ | 2024 | ​ | 2023
Trading assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Debt securities | ​ | 8.1 |  | Ps. | 11,937,414 |  | Ps. | 7,113,380
Equity securities | ​ | 8.2 | ​ | ​ | 7,256,506 | ​ | ​ | 6,260,174
Derivative assets | ​ | 8.3 | ​ | ​ | 969,294 | ​ | ​ | 2,077,567
​ | ​ | ​ |  | Ps. | 20,163,214 |  | Ps. | 15,451,121
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trading liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivative liabilities | ​ | 8.3 | ​ | ​ | 1,011,934 | ​ | ​ | 2,154,361
​ | ​ | ​ |  | Ps. | 1,011,934 |  | Ps. | 2,154,361
Total trading assets and liabilities net | ​ | ​ |  | Ps. | 19,151,280 |  | Ps. | 13,296,760
​ 8.1 Trading investments in debt securities ​ The following is the balance as of December 31, 2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
Securities issued or secured by the Colombian Government |  | Ps. | 10,641,558 |  | Ps. | 5,794,832
Securities issued or secured by other Colombian Government entities |  | ​ | 183,760 |  | ​ | 155,737
Securities issued or secured by foreign Governments |  | ​ | 75,379 |  | ​ | 32,079
Securities issued or secured by other financial entities |  | ​ | 1,002,194 |  | ​ | 1,084,461
Securities issued or secured by non-financial sector entities |  | ​ | 8,813 |  | ​ | 6,406
Others |  | ​ | 25,710 |  | ​ | 39,865
Total trading debt securities |  | Ps. | 11,937,414 |  | Ps. | 7,113,380
​ 8.2 Trading investments in equity securities The following is the balance as of December 31, 2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
In Colombian Pesos |  | ​ | ​ |  | ​ | ​
Corporate stock |  | Ps. | 13,453 |  | Ps. | 8,949
Investment funds (1)(2) |  | ​ | 4,757,848 |  | ​ | 4,079,070
Stabilization reserves (3) |  | ​ | 2,380,868 |  | ​ | 2,084,955
​ |  | Ps. | 7,152,169 |  | Ps. | 6,172,974
​ | ​ | ​ | ​ | ​ | ​ | ​
In foreign currency |  | ​ | ​ |  | ​ | ​
Corporate stock |  | Ps. | 4,813 |  | Ps. | 4,100
Investment funds |  | ​ | 99,524 |  | ​ | 83,100
​ |  | Ps. | 104,337 |  | Ps. | 87,200
Total equity securities |  | Ps. | 7,256,506 |  | Ps. | 6,260,174
(1) Grupo Aval has restricted collective investment funds related to Concesionaria Nueva Vía al Mar of Ps. 663,701, Concesionaria Vial del Pacífico of Ps. 1,488 and Concesionaria Vial del Oriente of Ps. 66,508. (2) Includes investments in the private real estate fund Nexus as of December 31, 2024 of Ps. 2,772,165 and as of December 31, 2023 of Ps. 2,567,099. (3) Pursuant to Colombian rules, Porvenir S. A. is required to directly invest 1% of the total assets of these funds in mandatory severance and pension funds managed by Porvenir. ​ ​ 8.3 Trading derivatives assets and liabilities ​ Trading derivative assets and liabilities comprise the following as of December 31, 2024 and 2023: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | Assets | ​ | Liabilities | ​ | Assets | ​ | Liabilities
Forward contracts | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​
Foreign currency to buy |  | Ps. | 429,919 |  | Ps. | 62,051 |  | Ps. | 2,805 |  | Ps. | 1,543,886
Foreign currency to sell |  | ​ | 100,705 |  | ​ | 610,639 |  | ​ | 1,664,047 |  | ​ | 2,691
Debt securities to buy |  | ​ | 342 |  | ​ | 15,350 |  | ​ | 18,895 |  | ​ | 589
Debt securities to sell |  | ​ | 116,711 |  | ​ | 628 |  | ​ | 363 |  | ​ | 128,757
Subtotal |  | Ps. | 647,677 |  | Ps. | 688,668 |  | Ps. | 1,686,110 |  | Ps. | 1,675,923
Swap |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Cross currency |  | Ps. | 58,475 | ​ | Ps. | 52,455 |  | Ps. | 20,195 | ​ | Ps. | 60,845
Interest rate |  | ​ | 222,830 | ​ | ​ | 221,822 |  | ​ | 308,368 | ​ | ​ | 329,754
Subtotal |  | Ps. | 281,305 |  | Ps. | 274,277 |  | Ps. | 328,563 |  | Ps. | 390,599
Futures contracts |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Interest rate to sell |  | Ps. | — | ​ | Ps. | — |  | Ps. | — | ​ | Ps. | 3,752
Subtotal |  | Ps. | — |  | Ps. | — |  | Ps. | — |  | Ps. | 3,752
Options contracts |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Foreign currency to buy |  | Ps. | 40,312 | ​ | Ps. | — |  | Ps. | 62,894 | ​ | Ps. | —
Foreign currency to sell |  | ​ | — | ​ | ​ | 48,989 |  | ​ | — | ​ | ​ | 84,087
Subtotal |  | Ps. | 40,312 |  | Ps. | 48,989 |  | Ps. | 62,894 |  | Ps. | 84,087
Total derivative assets and liabilities trading |  | Ps. | 969,294 |  | Ps. | 1,011,934 |  | Ps. | 2,077,567 |  | Ps. | 2,154,361
​ Derivative instruments contracted by Grupo Aval and its Subsidiaries are generally traded in either domestic financial markets or in over-the-counter international markets. Derivative instruments have a net favorable position (asset) or a net unfavorable position (liability) as a result of fluctuations in exchange rates, in interest rates or other variables relating to market conditions. As a result, the aggregate amount of fair values of the assets and liabilities in derivative instruments may vary significantly from time to time.

X
- Definition Trading assets and liabilities [abstract] + References No definition available. + Details
Name: | aval_TradingAssetsAndLiabilitiesAbstract
Namespace Prefix: | aval_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration