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RISK MANAGEMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit risk exposure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Assets | ​ | December 31, 2024 | ​ | December 31, 2023
Cash and cash equivalents (*) | ​ | Ps. | 13,256,505 | ​ | Ps. | 14,788,750
Trading investments in debt securities | ​ | ​ | 11,937,414 | ​ | ​ | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | 1,425 | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 27,050,198 | ​ | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | ​ | 10,708,367 | ​ | ​ | 9,996,561
Derivatives instruments | ​ | ​ | 969,294 | ​ | ​ | 2,077,567
Hedging derivatives | ​ | ​ | 54,019 | ​ | ​ | 48,662
Loans | ​ | ​ | ​ | ​ | ​ | ​
Commercial | ​ | ​ | 115,414,643 | ​ | ​ | 107,047,817
Consumer | ​ | ​ | 61,976,325 | ​ | ​ | 59,999,611
Mortgage | ​ | ​ | 22,035,727 | ​ | ​ | 18,486,206
Microcredit | ​ | ​ | 4,375 | ​ | ​ | 277,529
Interbank and overnight funds | ​ | ​ | 705,055 | ​ | ​ | 392,607
Other accounts receivable FVTPL | ​ | ​ | 4,181,835 | ​ | ​ | 3,830,916
Other accounts receivable at amortized cost | ​ | ​ | 24,138,538 | ​ | ​ | 22,171,973
Total financial assets with credit risk | ​ | Ps. | 292,433,720 | ​ | Ps. | 269,560,244
Financial instruments with credit risk outside of the statement of financial position at its nominal value | ​ | ​ | ​ | ​ | ​ | ​
Financial guarantees and letters of credit | ​ | ​ | 3,082,949 | ​ | ​ | 3,052,607
Credit commitments | ​ | ​ | 28,316,543 | ​ | ​ | 26,745,937
Total exposure to credit risk outside of the statement of financial position (**) | ​ | Ps. | 31,399,492 | ​ | Ps. | 29,798,544
Total maximum exposure to credit risk | ​ | Ps. | 323,833,212 | ​ | Ps. | 299,358,788
(*) Not including funds in the entity’s custody (cash, tellers, vaults), because there is no credit risk regarding Grupo Aval entities. See Note 4.1.3 h) (**) See details in note 4.1.9.
Disclosure of financial assets | December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Total loan
Portfolio segment | ​ | Loan Portfolio | ​ | Loss allowance | ​ | Portfolio, net
Commercial |  | Ps. | 116,119,698 |  | Ps. | 5,363,688 |  | Ps. | 110,756,010
Interbank and overnight funds | ​ | ​ | 705,055 | ​ | ​ | 795 | ​ | ​ | 704,260
Client portfolio |  | ​ | 115,414,643 |  | ​ | 5,362,893 |  | ​ | 110,051,750
Consumer |  | ​ | 61,976,325 |  | ​ | 4,166,018 |  | ​ | 57,810,307
Residential mortgage |  | ​ | 22,035,727 |  | ​ | 473,315 |  | ​ | 21,562,412
Microcredit (1) |  | ​ | 4,375 |  | ​ | 3,618 |  | ​ | 757
Total portfolio |  | Ps. | 200,136,125 |  | Ps. | 10,006,639 |  | Ps. | 190,129,486
(1) The decrease corresponds to the sale of portfolio by Banco de Bogotá for Ps.236,805 ​ December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Total loan
Portfolio segment | ​ | Loan Portfolio | ​ | Loss allowance | ​ | Portfolio, net
Commercial |  | Ps. | 107,440,424 |  | Ps. | 5,294,622 |  | Ps. | 102,145,802
Interbank and overnight funds | ​ | ​ | 392,607 | ​ | ​ | 22 | ​ | ​ | 392,585
Client portfolio |  | ​ | 107,047,817 |  | ​ | 5,294,600 |  | ​ | 101,753,217
Consumer |  | ​ | 59,999,611 |  | ​ | 4,307,446 |  | ​ | 55,692,165
Residential mortgage |  | ​ | 18,486,206 |  | ​ | 379,987 |  | ​ | 18,106,219
Microcredit |  | ​ | 277,529 |  | ​ | 53,660 |  | ​ | 223,869
Total portfolio |  | Ps. | 186,203,770 |  | Ps. | 10,035,715 |  | Ps. | 176,168,055
Disclosure of each credit risk category | ​
Category | ​ | PD* |  | Risk |  | Description
--- | --- | --- | --- | --- | --- | ---
1 |  | 0%- 7.5% |  | Normal |  | Appropriately serviced. The debtor’s financial statements or their projected cash flows, as well as all other credit information available to us, reflect adequate paying capacity
2 |  | 7.5% - 15% |  | Acceptable above normal |  | Adequately serviced and protected, but there are weaknesses which may potentially affect, on a temporary or permanent basis, the debtor’s paying capacity or their projected cash flows to the extent that, if not timely corrected, would affect the collection of the credits as contracted
3 |  | 15% - 22.5% |  |  |  |
4 |  | 22.5% - 30% |  | Appreciable |  | Have debtors with insufficient paying capacity or relate to projects with insufficient cash flow, which may compromise the normal collection of the obligations
5 |  | 30% - 45% |  |  |  |
6 |  | 45% - 60% |  | Significant |  | Have the same deficiencies as loans in category 4-5, but to a larger extent; consequently, the probability of collection is highly doubtful
7 |  | 60% - 90% |  |  |  |
8 |  | > 90% |  | Non-recoverability |  | Deemed uncollectible.
(*) Probability of default – “PD” is the probability that the counterpart defaults in their payment obligations of capital and/or interest.
Disclosure of credit quality of financial assets | Total Portfolio ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 165,325,376 | ​ | Ps. | 2,733,552 | ​ | Ps. | 74,867 | ​ | Ps. | 168,133,795
7.5% - 15% | ​ | ​ | 10,731,075 | ​ | ​ | 1,379,780 | ​ | ​ | 614 | ​ | ​ | 12,111,469
15% - 22.5% | ​ | ​ | 535,897 | ​ | ​ | 447,250 | ​ | ​ | 97 | ​ | ​ | 983,244
22.5% - 30% | ​ | ​ | 344,972 | ​ | ​ | 556,641 | ​ | ​ | 246 | ​ | ​ | 901,859
30% - 45% | ​ | ​ | 185,460 | ​ | ​ | 1,570,202 | ​ | ​ | 1,795 | ​ | ​ | 1,757,457
45% - 60% | ​ | ​ | 62,448 | ​ | ​ | 948,971 | ​ | ​ | 148 | ​ | ​ | 1,011,567
60% - 90% | ​ | ​ | 9,205 | ​ | ​ | 1,818,316 | ​ | ​ | 105,882 | ​ | ​ | 1,933,403
> 90% | ​ | ​ | 2,098 | ​ | ​ | 63,862 | ​ | ​ | 13,237,371 | ​ | ​ | 13,303,331
TOTAL | ​ | Ps. | 177,196,531 | ​ | Ps. | 9,518,574 | ​ | Ps. | 13,421,020 | ​ | Ps. | 200,136,125
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 155,352,194 | ​ | Ps. | 2,123,462 | ​ | Ps. | 1,662 | ​ | Ps. | 157,477,318
7.5% - 15% | ​ | ​ | 8,001,193 | ​ | ​ | 1,491,965 | ​ | ​ | 18 | ​ | ​ | 9,493,176
15% - 22.5% | ​ | ​ | 635,366 | ​ | ​ | 454,652 | ​ | ​ | 13 | ​ | ​ | 1,090,031
22.5% - 30% | ​ | ​ | 372,476 | ​ | ​ | 657,258 | ​ | ​ | 17 | ​ | ​ | 1,029,751
30% - 45% | ​ | ​ | 122,410 | ​ | ​ | 2,115,980 | ​ | ​ | 48 | ​ | ​ | 2,238,438
45% - 60% | ​ | ​ | 10,436 | ​ | ​ | 594,121 | ​ | ​ | 382 | ​ | ​ | 604,939
60% - 90% | ​ | ​ | 30,479 | ​ | ​ | 1,640,781 | ​ | ​ | 3,085 | ​ | ​ | 1,674,345
> 90% | ​ | ​ | 7 | ​ | ​ | 35,828 | ​ | ​ | 12,559,937 | ​ | ​ | 12,595,772
TOTAL | ​ | Ps. | 164,524,561 | ​ | Ps. | 9,114,047 | ​ | Ps. | 12,565,162 | ​ | Ps. | 186,203,770
​ Commercial – Client portfolio
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 95,690,974 | ​ | Ps. | 1,061,196 | ​ | Ps. | 74,525 | ​ | Ps. | 96,826,695
7.5% - 15% | ​ | ​ | 5,926,757 | ​ | ​ | 789,697 | ​ | ​ | 603 | ​ | ​ | 6,717,057
15% - 22.5% | ​ | ​ | 91,248 | ​ | ​ | 147,840 | ​ | ​ | 8 | ​ | ​ | 239,096
22.5% - 30% | ​ | ​ | 113,165 | ​ | ​ | 213,759 | ​ | ​ | 225 | ​ | ​ | 327,149
30% - 45% | ​ | ​ | 69,485 | ​ | ​ | 950,652 | ​ | ​ | 1,711 | ​ | ​ | 1,021,848
45% - 60% | ​ | ​ | 33,092 | ​ | ​ | 223,917 | ​ | ​ | 38 | ​ | ​ | 257,047
60% - 90% | ​ | ​ | 2,895 | ​ | ​ | 76,708 | ​ | ​ | 97,492 | ​ | ​ | 177,095
> 90% | ​ | ​ | 289 | ​ | ​ | 481 | ​ | ​ | 9,847,886 | ​ | ​ | 9,848,656
TOTAL | ​ | Ps. | 101,927,905 | ​ | Ps. | 3,464,250 | ​ | Ps. | 10,022,488 | ​ | Ps. | 115,414,643
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 89,446,752 | ​ | Ps. | 922,338 | ​ | Ps. | 30 | ​ | Ps. | 90,369,120
7.5% - 15% | ​ | ​ | 4,619,984 | ​ | ​ | 672,515 | ​ | ​ | 14 | ​ | ​ | 5,292,513
15% - 22.5% | ​ | ​ | 149,734 | ​ | ​ | 141,027 | ​ | ​ | — | ​ | ​ | 290,761
22.5% - 30% | ​ | ​ | 75,014 | ​ | ​ | 296,926 | ​ | ​ | — | ​ | ​ | 371,940
30% - 45% | ​ | ​ | 35,159 | ​ | ​ | 1,384,320 | ​ | ​ | — | ​ | ​ | 1,419,479
45% - 60% | ​ | ​ | — | ​ | ​ | 29,600 | ​ | ​ | 44 | ​ | ​ | 29,644
60% - 90% | ​ | ​ | 1,652 | ​ | ​ | 79,911 | ​ | ​ | 249 | ​ | ​ | 81,812
> 90% | ​ | ​ | 5 | ​ | ​ | 3,897 | ​ | ​ | 9,188,646 | ​ | ​ | 9,192,548
TOTAL | ​ | Ps. | 94,328,300 | ​ | Ps. | 3,530,534 | ​ | Ps. | 9,188,983 | ​ | Ps. | 107,047,817
​ Consumer ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 49,327,615 | ​ | Ps. | 1,473,359 | ​ | Ps. | 339 | ​ | Ps. | 50,801,313
7.5% - 15% | ​ | ​ | 4,600,920 | ​ | ​ | 439,437 | ​ | ​ | 11 | ​ | ​ | 5,040,368
15% - 22.5% | ​ | ​ | 377,855 | ​ | ​ | 148,417 | ​ | ​ | 89 | ​ | ​ | 526,361
22.5% - 30% | ​ | ​ | 230,075 | ​ | ​ | 231,107 | ​ | ​ | 21 | ​ | ​ | 461,203
30% - 45% | ​ | ​ | 115,355 | ​ | ​ | 342,328 | ​ | ​ | 84 | ​ | ​ | 457,767
45% - 60% | ​ | ​ | 29,356 | ​ | ​ | 511,606 | ​ | ​ | 110 | ​ | ​ | 541,072
60% - 90% | ​ | ​ | 6,280 | ​ | ​ | 1,478,181 | ​ | ​ | 8,389 | ​ | ​ | 1,492,850
> 90% | ​ | ​ | 1,809 | ​ | ​ | 62,817 | ​ | ​ | 2,590,765 | ​ | ​ | 2,655,391
TOTAL | ​ | Ps. | 54,689,265 | ​ | Ps. | 4,687,252 | ​ | Ps. | 2,599,808 | ​ | Ps. | 61,976,325
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 48,882,951 | ​ | Ps. | 959,967 | ​ | Ps. | 1,624 | ​ | Ps. | 49,844,542
7.5% - 15% | ​ | ​ | 3,162,195 | ​ | ​ | 630,148 | ​ | ​ | 3 | ​ | ​ | 3,792,346
15% - 22.5% | ​ | ​ | 407,118 | ​ | ​ | 221,512 | ​ | ​ | 13 | ​ | ​ | 628,643
22.5% - 30% | ​ | ​ | 287,632 | ​ | ​ | 303,389 | ​ | ​ | 17 | ​ | ​ | 591,038
30% - 45% | ​ | ​ | 83,212 | ​ | ​ | 511,700 | ​ | ​ | 46 | ​ | ​ | 594,958
45% - 60% | ​ | ​ | 5,394 | ​ | ​ | 403,500 | ​ | ​ | 335 | ​ | ​ | 409,229
60% - 90% | ​ | ​ | 27,605 | ​ | ​ | 1,347,432 | ​ | ​ | 2,836 | ​ | ​ | 1,377,873
> 90% | ​ | ​ | 2 | ​ | ​ | 31,127 | ​ | ​ | 2,729,853 | ​ | ​ | 2,760,982
TOTAL | ​ | Ps. | 52,856,109 | ​ | Ps. | 4,408,775 | ​ | Ps. | 2,734,727 | ​ | Ps. | 59,999,611
​ Mortgage
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 19,602,506 | ​ | Ps. | 198,997 | ​ | Ps. | 3 | ​ | Ps. | 19,801,506
7.5% - 15% | ​ | ​ | 201,894 | ​ | ​ | 150,646 | ​ | ​ | — | ​ | ​ | 352,540
15% - 22.5% | ​ | ​ | 66,794 | ​ | ​ | 150,993 | ​ | ​ | — | ​ | ​ | 217,787
22.5% - 30% | ​ | ​ | 1,718 | ​ | ​ | 111,771 | ​ | ​ | — | ​ | ​ | 113,489
30% - 45% | ​ | ​ | 617 | ​ | ​ | 277,207 | ​ | ​ | — | ​ | ​ | 277,824
45% - 60% | ​ | ​ | — | ​ | ​ | 213,437 | ​ | ​ | — | ​ | ​ | 213,437
60% - 90% | ​ | ​ | — | ​ | ​ | 263,418 | ​ | ​ | 1 | ​ | ​ | 263,419
> 90% | ​ | ​ | — | ​ | ​ | 564 | ​ | ​ | 795,161 | ​ | ​ | 795,725
TOTAL | ​ | Ps. | 19,873,529 | ​ | Ps. | 1,367,033 | ​ | Ps. | 795,165 | ​ | Ps. | 22,035,727
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 16,462,013 | ​ | Ps. | 241,157 | ​ | Ps. | 8 | ​ | Ps. | 16,703,178
7.5% - 15% | ​ | ​ | 192,612 | ​ | ​ | 189,280 | ​ | ​ | 1 | ​ | ​ | 381,893
15% - 22.5% | ​ | ​ | 64,124 | ​ | ​ | 92,026 | ​ | ​ | — | ​ | ​ | 156,150
22.5% - 30% | ​ | ​ | 1,654 | ​ | ​ | 56,932 | ​ | ​ | — | ​ | ​ | 58,586
30% - 45% | ​ | ​ | 594 | ​ | ​ | 219,707 | ​ | ​ | 2 | ​ | ​ | 220,303
45% - 60% | ​ | ​ | — | ​ | ​ | 160,222 | ​ | ​ | 3 | ​ | ​ | 160,225
60% - 90% | ​ | ​ | — | ​ | ​ | 200,657 | ​ | ​ | — | ​ | ​ | 200,657
> 90% | ​ | ​ | — | ​ | ​ | 804 | ​ | ​ | 604,410 | ​ | ​ | 605,214
TOTAL | ​ | Ps. | 16,720,997 | ​ | Ps. | 1,160,785 | ​ | Ps. | 604,424 | ​ | Ps. | 18,486,206
​ Microcredit
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 418 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 418
7.5% - 15% | ​ | ​ | 312 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 312
15% - 22.5% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
22.5% - 30% | ​ | ​ | 14 | ​ | ​ | 4 | ​ | ​ | — | ​ | ​ | 18
30% - 45% | ​ | ​ | 3 | ​ | ​ | 15 | ​ | ​ | — | ​ | ​ | 18
45% - 60% | ​ | ​ | — | ​ | ​ | 11 | ​ | ​ | — | ​ | ​ | 11
60% - 90% | ​ | ​ | 30 | ​ | ​ | 9 | ​ | ​ | — | ​ | ​ | 39
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,559 | ​ | ​ | 3,559
TOTAL | ​ | Ps. | 777 | ​ | Ps. | 39 | ​ | Ps. | 3,559 | ​ | Ps. | 4,375
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 167,871 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 167,871
7.5% - 15% | ​ | ​ | 26,402 | ​ | ​ | 22 | ​ | ​ | — | ​ | ​ | 26,424
15% - 22.5% | ​ | ​ | 14,390 | ​ | ​ | 87 | ​ | ​ | — | ​ | ​ | 14,477
22.5% - 30% | ​ | ​ | 8,176 | ​ | ​ | 11 | ​ | ​ | — | ​ | ​ | 8,187
30% - 45% | ​ | ​ | 3,445 | ​ | ​ | 253 | ​ | ​ | — | ​ | ​ | 3,698
45% - 60% | ​ | ​ | 5,042 | ​ | ​ | 799 | ​ | ​ | — | ​ | ​ | 5,841
60% - 90% | ​ | ​ | 1,222 | ​ | ​ | 12,781 | ​ | ​ | — | ​ | ​ | 14,003
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 37,028 | ​ | ​ | 37,028
TOTAL | ​ | Ps. | 226,548 | ​ | Ps. | 13,953 | ​ | Ps. | 37,028 | ​ | Ps. | 277,529
​ Interbank and overnight funds
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 703,863 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 703,863
7.5% - 15% | ​ | ​ | 1,192 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,192
15% - 22.5% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
22.5% - 30% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
30% - 45% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
45% - 60% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
60% - 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
TOTAL | ​ | Ps. | 705,055 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 705,055
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 392,607 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 392,607
7.5% - 15% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
15% - 22.5% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
22.5% - 30% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
30% - 45% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
45% - 60% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
60% - 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
> 90% | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
TOTAL | ​ | Ps. | 392,607 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 392,607
​ Loan commitments and financial guarantee contracts ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 27,724,323 | ​ | Ps. | 65,537 | ​ | Ps. | 666 | ​ | Ps. | 27,790,526
7.5% - 15% | ​ | ​ | 460,057 | ​ | ​ | 437,341 | ​ | ​ | 46 | ​ | ​ | 897,444
15% - 22.5% | ​ | ​ | 79,091 | ​ | ​ | 2,207,502 | ​ | ​ | 39 | ​ | ​ | 2,286,632
22.5% - 30% | ​ | ​ | 22,053 | ​ | ​ | 6,514 | ​ | ​ | 29 | ​ | ​ | 28,596
30% - 45% | ​ | ​ | 12,330 | ​ | ​ | 133,364 | ​ | ​ | 179 | ​ | ​ | 145,873
45% - 60% | ​ | ​ | 539 | ​ | ​ | 74,023 | ​ | ​ | 52 | ​ | ​ | 74,614
60% - 90% | ​ | ​ | 244 | ​ | ​ | 2,867 | ​ | ​ | 334 | ​ | ​ | 3,445
> 90% | ​ | ​ | 5 | ​ | ​ | 2,370 | ​ | ​ | 169,987 | ​ | ​ | 172,362
TOTAL | ​ | Ps. | 28,298,642 | ​ | Ps. | 2,929,518 | ​ | Ps. | 171,332 | ​ | Ps. | 31,399,492
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Total Exposure
PD Range | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
0%- 7.5% | ​ | Ps. | 26,560,070 | ​ | Ps. | 74,846 | ​ | Ps. | 205 | ​ | Ps. | 26,635,121
7.5% - 15% | ​ | ​ | 217,078 | ​ | ​ | 901,543 | ​ | ​ | 14 | ​ | ​ | 1,118,635
15% - 22.5% | ​ | ​ | 30,108 | ​ | ​ | 1,684,982 | ​ | ​ | 17 | ​ | ​ | 1,715,107
22.5% - 30% | ​ | ​ | 8,822 | ​ | ​ | 4,715 | ​ | ​ | 74 | ​ | ​ | 13,611
30% - 45% | ​ | ​ | 1,059 | ​ | ​ | 145,865 | ​ | ​ | 138 | ​ | ​ | 147,062
45% - 60% | ​ | ​ | 2 | ​ | ​ | 2,821 | ​ | ​ | 252 | ​ | ​ | 3,075
60% - 90% | ​ | ​ | 9 | ​ | ​ | 1,050 | ​ | ​ | 426 | ​ | ​ | 1,485
> 90% | ​ | ​ | 1 | ​ | ​ | 301 | ​ | ​ | 164,146 | ​ | ​ | 164,448
TOTAL | ​ | Ps. | 26,817,149 | ​ | Ps. | 2,816,123 | ​ | Ps. | 165,272 | ​ | Ps. | 29,798,544
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Investment grade |  | Ps. | 13,256,226 |  | Ps. | 14,788,284
Central bank |  | ​ | 4,166,796 |  | ​ | 6,857,510
Financial entities |  | ​ | 9,089,430 |  | ​ | 7,930,774
Speculative grade |  | ​ | 279 |  | ​ | 466
Central bank |  | ​ | 279 |  | ​ | 466
Cash and cash equivalent with third parties |  | Ps. | 13,256,505 |  | Ps. | 14,788,750
Cash held by entity (*) |  | Ps. | 3,742,354 |  | Ps. | 3,809,111
Total |  | Ps. | 16,998,859 |  | Ps. | 18,597,861
(*) Cash held by each Grupo Aval’s bank in custody in vaults, ATMs and cash.
Disclosure of other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Simplified Approach | ​ | Total
Other receivables using general approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable and contract assets for government and corporate customers | Ps. | 15,962,982 | Ps. | — | Ps. | 1,298 | Ps. | — | Ps. | 15,964,280
Other accounts receivable related to gas, energy services, contributions and others | ​ | 1,497,946 | ​ | 130,745 | ​ | 144,634 | ​ | — | ​ | 1,773,325
Other receivables using simplified approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable from individual customers | ​ | — | ​ | — | ​ | — | ​ | 6,400,933 | ​ | 6,400,933
Total other receivables | Ps. | 17,460,928 | Ps. | 130,745 | Ps. | 145,932 | Ps. | 6,400,933 | Ps. | 24,138,538
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Simplified Approach | ​ | Total
Other receivables using general approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable and contract assets for government and corporate customers | Ps. | 14,569,999 | Ps. | — | Ps. | 1,535 | Ps. | — | Ps. | 14,571,534
Other accounts receivable related to gas, energy services, contributions and others | ​ | 1,143,548 | ​ | 119,607 | ​ | 184,829 | ​ | — | ​ | 1,447,984
Other receivables using simplified approach | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable from individual customers | ​ | — | ​ | — | ​ | — | ​ | 6,152,455 | ​ | 6,152,455
Total other receivables | Ps. | 15,713,547 | Ps. | 119,607 | Ps. | 186,364 | Ps. | 6,152,455 | Ps. | 22,171,973
Disclosure of exposure to credit risk by segment for accounts receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Segmentation |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Contributions |  | Ps. | 308,014 |  | Ps. | — |  | Ps. | — |  | Ps. | 308,014
Gas |  | ​ | 843,852 |  | ​ | 119,622 |  | ​ | 90,587 |  | ​ | 1,054,061
Energy |  | ​ | 110,794 |  | ​ | 11,123 |  | ​ | 54,047 |  | ​ | 175,964
Other accounts receivable |  | ​ | 235,286 |  | ​ | — |  | ​ | — |  | ​ | 235,286
Total segmentation |  | Ps. | 1,497,946 |  | Ps. | 130,745 |  | Ps. | 144,634 |  | Ps. | 1,773,325
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Segmentation |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Contributions |  | Ps. | 88,148 |  | Ps. | — |  | Ps. | — |  | Ps. | 88,148
Gas |  | ​ | 709,422 |  | ​ | 111,786 |  | ​ | 102,077 |  | ​ | 923,285
Energy |  | ​ | 84,960 |  | ​ | 7,821 |  | ​ | 82,752 |  | ​ | 175,533
Other accounts receivable |  | ​ | 261,018 |  | ​ | — |  | ​ | — |  | ​ | 261,018
Total segmentation |  | Ps. | 1,143,548 |  | Ps. | 119,607 |  | Ps. | 184,829 |  | Ps. | 1,447,984
​
Disclosure of information about the exposure to credit risk and ECLs for other accounts receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Weighted- | ​ | Gross | ​ | ​ | ​ | ​ | ​
​ | ​ | (average loss | ​ | carrying | ​ | Loss | ​ | Credit-
December 31, 2024 | ​ | rate ) | ​ | amount | ​ | allowance | ​ | impaired
0–30 days past due |  | 0.54 | % | Ps. | 5,021,674 |  | Ps. | 26,971 | Ps. | —
31–60 days past due |  | 1.11 | % | ​ | 128,404 |  | ​ | 1,428 |  | —
61–90 days past due |  | 0.94 | % | ​ | 179,719 |  | ​ | 1,682 |  | —
More than 90 days past due |  | 13.88 | % | ​ | 1,071,136 |  | ​ | 148,658 |  | 1,071,136
​ |  | ​ |  | Ps. | 6,400,933 |  | Ps. | 178,739 | Ps. | 1,071,136
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Weighted- | ​ | Gross | ​ | ​ | ​ | ​ | ​
​ | ​ | (average loss | ​ | carrying | ​ | Loss | ​ | Credit-
December 31, 2023 | ​ | rate ) | ​ | amount | ​ | allowance | ​ | impaired
0–30 days past due |  | 0.18 | % | Ps. | 4,949,057 |  | Ps. | 8,889 | Ps. | —
31–60 days past due |  | 0.36 | % | ​ | 173,165 |  | ​ | 621 |  | —
61–90 days past due |  | 1.89 | % | ​ | 106,196 |  | ​ | 2,007 |  | —
More than 90 days past due |  | 19.26 | % | ​ | 924,037 |  | ​ | 177,968 |  | 924,037
​ |  | ​ |  | Ps. | 6,152,455 |  | Ps. | 189,485 | Ps. | 924,037
Disclosure of credit rating in trading derivatives and hedge derivatives | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Total | ​ | Central counterparties
​ | ​ | Notional | ​ | Fair | ​ | Notional | ​ | Fair
​ | ​ | amount | ​ | value | ​ | amount | ​ | value
2024 |  | ​ |  | ​ |  | ​ |  | ​
Derivative assets | Ps. | 104,988,291 | Ps. | 969,294 | Ps. | 14,317,598 | Ps. | 10,246
Derivative liabilities |  | 64,053,439 |  | 1,011,934 |  | 10,715,432 |  | 6,646
2023 |  | ​ |  | ​ |  | ​ |  | ​
Derivative assets | Ps. | 77,206,096 | Ps. | 2,077,567 | Ps. | 30,658,137 | Ps. | 4,272
Derivative liabilities |  | 64,716,179 |  | 2,154,361 |  | 15,739,527 |  | 10,399
​ ​ Hedging derivatives ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Total | ​ | Central counterparties
​ | ​ | Notional | ​ | Fair | ​ | Notional | ​ | Fair
​ | ​ | Amount | ​ | value | ​ | amount | ​ | value
2024 |  | ​ |  | ​ |  | ​ |  | ​
Derivative assets | Ps. | 7,330,349 | Ps. | 54,019 | Ps. | — | Ps. | —
Derivative liabilities |  | 2,355,232 | ​ | 21,658 | ​ | — | ​ | —
2023 |  | ​ |  | ​ |  | ​ |  | ​
Derivative assets | Ps. | 3,765,455 | Ps. | 48,662 | Ps. | — | Ps. | —
Derivative liabilities |  | 5,109,351 | ​ | 217,566 | ​ | — | ​ | —
Disclosure of mortgage loans and advances by range of lone-to-value (LTV) ratio | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
LTV ratio | ​ | ​ | ​ | ​ | ​ | ​
Less than 50% | ​ | Ps. | 9,427,666 | ​ | Ps. | 7,784,742
51 – 70% | ​ | ​ | 7,820,690 | ​ | ​ | 6,379,677
71 – 90% | ​ | ​ | 3,964,073 | ​ | ​ | 3,281,508
91 – 100% | ​ | ​ | 556,783 | ​ | ​ | 771,664
More than 100% | ​ | ​ | 266,515 | ​ | ​ | 268,615
Total | ​ | Ps. | 22,035,727 | ​ | Ps. | 18,486,206
​ Credit-impaired mortgage loans For credit-impaired loans the value of collateral is based on the most recent appraisals.
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
LTV ratio |  | ​ | ​ |  | ​ | ​
Less than 50% |  | Ps. | 205,345 |  | Ps. | 146,489
51 – 70% |  | ​ | 320,667 |  | ​ | 252,655
More than 70% |  | ​ | 269,153 |  | ​ | 205,280
Total |  | Ps. | 795,165 |  | Ps. | 604,424
Disclosure of credit portfolio per type of guarantees received NOT USED IN 2024 20-F | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Interbank and | ​ | ​ | ​
December 31, 2024 | ​ | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | overnight funds | ​ | Total
Unsecured credits |  | Ps. | 66,304,089 |  | Ps. | 55,712,783 |  | Ps. | 804 |  | Ps. | 3,601 |  | Ps. | 477,144 |  | Ps. | 122,498,421
Loans secured by other banks |  | ​ | 95,043 |  | ​ | 247 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 95,290
Collateralized credits: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Mortgages |  | ​ | 1,558,240 |  | ​ | 136,137 |  | ​ | 19,694,826 |  | ​ | 42 |  | ​ | — |  | ​ | 21,389,245
Other real estate |  | ​ | 13,157,554 |  | ​ | 255,098 |  | ​ | 862 |  | ​ | 481 |  | ​ | — |  | ​ | 13,413,995
Investments in equity instruments |  | ​ | 358,719 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 358,719
Deposits in cash or cash equivalents |  | ​ | 1,117,748 |  | ​ | 202,268 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 1,320,016
Leased machineries and vehicles |  | ​ | 8,923,078 |  | ​ | 18,212 |  | ​ | 2,320,866 |  | ​ | — |  | ​ | — |  | ​ | 11,262,156
Fiduciary agreements, standby letters and guarantee funds |  | ​ | 10,201,495 |  | ​ | 20,411 |  | ​ | 18,366 |  | ​ | 245 |  | ​ | — |  | ​ | 10,240,517
Pledged income |  | ​ | 3,681,176 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 3,681,176
Pledges |  | ​ | 3,345,798 |  | ​ | 5,554,335 |  | ​ | 3 |  | ​ | — |  | ​ | — |  | ​ | 8,900,136
Other assets |  | ​ | 6,671,703 |  | ​ | 76,834 |  | ​ | — |  | ​ | 6 |  | ​ | 227,911 |  | ​ | 6,976,454
Total gross loan portfolio |  | Ps. | 115,414,643 |  | Ps. | 61,976,325 |  | Ps. | 22,035,727 |  | Ps. | 4,375 |  | Ps. | 705,055 |  | Ps. | 200,136,125
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Interbank and | ​ | ​ | ​
December 31, 2023 | ​ | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | overnight funds | ​ | Total
Unsecured credits |  | Ps. | 60,462,815 |  | Ps. | 54,320,369 |  | Ps. | 1,277 |  | Ps. | 257,610 |  | Ps. | 88,588 |  | Ps. | 115,130,659
Loans secured by other banks |  | ​ | 202,667 |  | ​ | 109 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 202,776
Collateralized credits: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Mortgages |  | ​ | 1,388,044 |  | ​ | 147,499 |  | ​ | 16,370,941 |  | ​ | 497 |  | ​ | — |  | ​ | 17,906,981
Other real estate |  | ​ | 11,949,592 |  | ​ | 226,614 |  | ​ | 1,603 |  | ​ | 112 |  | ​ | — |  | ​ | 12,177,921
Investments in equity instruments |  | ​ | 392,474 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 392,474
Deposits in cash or cash equivalents |  | ​ | 1,101,686 |  | ​ | 145,901 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 1,247,587
Leased machineries and vehicles |  | ​ | 8,715,508 |  | ​ | 14,947 |  | ​ | 2,066,476 |  | ​ | — |  | ​ | — |  | ​ | 10,796,931
Fiduciary agreements, standby letters and guarantee funds |  | ​ | 9,654,206 |  | ​ | 21,705 |  | ​ | 45,909 |  | ​ | 18,927 |  | ​ | — |  | ​ | 9,740,747
Pledged income |  | ​ | 3,710,759 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 3,710,759
Pledges |  | ​ | 3,498,054 |  | ​ | 5,064,634 |  | ​ | — |  | ​ | 27 |  | ​ | — |  | ​ | 8,562,715
Other assets |  | ​ | 5,972,012 |  | ​ | 57,833 |  | ​ | — |  | ​ | 356 |  | ​ | 304,019 |  | ​ | 6,334,220
Total gross loan portfolio |  | Ps. | 107,047,817 |  | Ps. | 59,999,611 |  | Ps. | 18,486,206 |  | Ps. | 277,529 |  | Ps. | 392,607 |  | Ps. | 186,203,770
​ As of December 31, 2024, and 2023, the following chart sets out the carrying amount and the value of identifiable collateral (mainly commercial property) for commercial loans held by Grupo Aval at a consolidated level:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | Carrying Amount | ​ | Collateral | ​ | Carrying Amount | ​ | Collateral
Stages 1 and 2 | ​ | Ps. | 34,004,844 | ​ | Ps. | 25,569,949 | ​ | Ps. | 23,484,250 | ​ | Ps. | 15,996,375
Stage 3 | ​ | ​ | 3,404,067 | ​ | ​ | 2,840,416 | ​ | ​ | 2,952,217 | ​ | ​ | 2,429,026
​ | ​ | Ps. | 37,408,911 | ​ | Ps. | 28,410,365 | ​ | Ps. | 26,436,467 | ​ | Ps. | 18,425,401
Disclosure of loss allowance on loans assuming each forward-looking scenario | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023 | ​ | ​
​ | Scenario A | ​ | Scenario B | ​ | Scenario C | ​ | Scenario A | ​ | Scenario B | ​ | Scenario C | ​ | ​
Gross Exposure | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial | Ps. | 115,414,643 | ​ | Ps. | 115,414,643 | ​ | Ps. | 115,414,643 | ​ | Ps. | 107,047,817 | ​ | Ps. | 107,047,817 | ​ | Ps. | 107,047,817 | ​ | ​
Consumer | ​ | 61,976,325 | ​ | ​ | 61,976,325 | ​ | ​ | 61,976,325 | ​ | ​ | 59,999,611 | ​ | ​ | 59,999,611 | ​ | ​ | 59,999,611 | ​ | ​
Mortgages | ​ | 22,035,727 | ​ | ​ | 22,035,727 | ​ | ​ | 22,035,727 | ​ | ​ | 18,486,206 | ​ | ​ | 18,486,206 | ​ | ​ | 18,486,206 | ​ | ​
Microcredit | ​ | 4,375 | ​ | ​ | 4,375 | ​ | ​ | 4,375 | ​ | ​ | 277,529 | ​ | ​ | 277,529 | ​ | ​ | 277,529 | ​ | ​
Interbank and overnight founds | ​ | 705,055 | ​ | ​ | 705,055 | ​ | ​ | 705,055 | ​ | ​ | 392,607 | ​ | ​ | 392,607 | ​ | ​ | 392,607 | ​ | ​
Total gross exposure | Ps. | 200,136,125 | ​ | Ps. | 200,136,125 | ​ | Ps. | 200,136,125 | ​ | Ps. | 186,203,770 | ​ | Ps. | 186,203,770 | ​ | Ps. | 186,203,770 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loss Allowance for each scenario | ​ | ​
Commercial | Ps. | 5,309,528 | ​ | Ps. | 5,336,949 | ​ | Ps. | 5,430,691 | ​ | Ps. | 5,272,129 | ​ | Ps. | 5,289,159 | ​ | Ps. | 5,341,865 | ​ | ​
Consumer | ​ | 4,118,656 | ​ | ​ | 4,168,736 | ​ | ​ | 4,239,720 | ​ | ​ | 4,246,126 | ​ | ​ | 4,273,465 | ​ | ​ | 4,336,939 | ​ | ​
Mortgages | ​ | 468,275 | ​ | ​ | 471,634 | ​ | ​ | 480,073 | ​ | ​ | 372,739 | ​ | ​ | 378,986 | ​ | ​ | 384,902 | ​ | ​
Microcredit | ​ | 3,611 | ​ | ​ | 3,610 | ​ | ​ | 3,613 | ​ | ​ | 53,754 | ​ | ​ | 53,618 | ​ | ​ | 53,662 | ​ | ​
Interbank and overnight founds | ​ | 2,505 | ​ | ​ | 2,619 | ​ | ​ | 3,029 | ​ | ​ | 127 | ​ | ​ | 126 | ​ | ​ | 136 | ​ | ​
Total Loss Allowance | Ps. | 9,902,575 | ​ | Ps. | 9,983,548 | ​ | Ps. | 10,157,126 | ​ | Ps. | 9,944,875 | ​ | Ps. | 9,995,354 | ​ | Ps. | 10,117,504 | ​ | ​
The table below shows the loan portfolio in Stage 2 for each scenario. | ​ | ​
Proportion of Assets in Stage 2 | ​ | ​
Commercial | ​ | 3.2 | ​ | % | 3.2 | ​ | % | 3.8 | ​ | % | 3.6 | ​ | % | 3.6 | ​ | % | 3.9 | ​ | %
Consumer | ​ | 7.6 | ​ | % | 8.2 | ​ | % | 8.7 | ​ | % | 6.9 | ​ | % | 7.1 | ​ | % | 7.6 | ​ | %
Mortgages | ​ | 6.0 | ​ | % | 8.4 | ​ | % | 8.4 | ​ | % | 5.6 | ​ | % | 5.7 | ​ | % | 5.7 | ​ | %
Microcredit | ​ | 0.9 | ​ | % | 0.9 | ​ | % | 0.9 | ​ | % | 5.0 | ​ | % | 5.0 | ​ | % | 5.0 | ​ | %
Interbank and overnight founds | ​ | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | % | — | ​ | %
​ ​
Disclosure of each exposure to a credit risk grade | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Commercial |  | Consumer |  | Mortgage |  | Microcredit
-Information from the audited financial statements obtained during periodic reviews. |  | -Information collected internally about the behavior of customers. |  | -Information collected internally about the behavior of customers. |  | -Information collected internally about the behavior of customers.
-Data from credit reference agencies. |  | - Data from credit reference agencies. |  | - Data from credit reference agencies. |  | - Data from credit reference agencies.
-Information collected internally about the behavior of customers. | ​ | -Information of the different sectors. | ​ | ​ | ​ | ​
-Information from the different economics sectors. | ​ | ​ | ​ | ​ | ​ | ​
Disclosure of loss allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Lifetime | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ECL not | ​ | ECL | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | credit- | ​ | Simplified | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | approach | ​ | Total
Loan portfolio |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Loan commercial portfolio |  | Ps. | 724,075 |  | Ps. | 217,588 |  | Ps. | 4,421,230 |  | Ps. | — |  | Ps. | 5,362,893
Loan consumer portfolio |  | ​ | 1,105,918 |  | ​ | 927,310 |  | ​ | 2,132,790 |  | ​ | — |  | ​ | 4,166,018
Loan mortgage portfolio |  | ​ | 60,088 |  | ​ | 71,839 |  | ​ | 341,388 |  | ​ | — |  | ​ | 473,315
Loan microcredit portfolio |  | ​ | 59 |  | ​ | 14 |  | ​ | 3,545 |  | ​ | — |  | ​ | 3,618
Loan interbank and overnight founds portfolio |  | ​ | 794 |  | ​ | 1 |  | ​ | — |  | ​ | — |  | ​ | 795
Total loan portfolio |  | Ps. | 1,890,934 |  | Ps. | 1,216,752 |  | Ps. | 6,898,953 |  | Ps. | — |  | Ps. | 10,006,639
Investments in debt securities at amortized cost |  | ​ | 14,329 |  | ​ | 4,346 |  | ​ | — |  | ​ | — |  | ​ | 18,675
Other accounts receivable |  | ​ | 31,226 |  | ​ | 22,196 |  | ​ | 117,508 |  | ​ | 191,041 |  | ​ | 361,971
Total loss allowance financial assets at amortized cost |  | Ps. | 1,936,489 |  | Ps. | 1,243,294 |  | Ps. | 7,016,461 |  | Ps. | 191,041 |  | Ps. | 10,387,285
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities at FVOCI |  | Ps. | 18,310 |  | Ps. | — |  | Ps. | — |  | Ps. | — |  | Ps. | 18,310
Loan commitments and financial guarantee contracts |  | ​ | 62,509 |  | ​ | 7,671 |  | ​ | 2,234 |  | ​ | — |  | ​ | 72,414
Total loss allowance |  | Ps. | 2,017,308 |  | Ps. | 1,250,965 |  | Ps. | 7,018,695 |  | Ps. | 191,041 |  | Ps. | 10,478,009
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Lifetime | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ECL not | ​ | ECL | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | credit- | ​ | Simplified | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | approach | ​ | Total
Loan portfolio |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Loan commercial portfolio |  | Ps. | 612,441 |  | Ps. | 218,824 |  | Ps. | 4,463,335 |  | Ps. | — |  | Ps. | 5,294,600
Loan consumer portfolio |  | ​ | 1,141,997 |  | ​ | 993,268 |  | ​ | 2,172,181 |  | ​ | — |  | ​ | 4,307,446
Loan mortgage portfolio |  | ​ | 45,080 |  | ​ | 66,333 |  | ​ | 268,574 |  | ​ | — |  | ​ | 379,987
Loan microcredit portfolio |  | ​ | 12,068 |  | ​ | 6,366 |  | ​ | 35,226 |  | ​ | — |  | ​ | 53,660
Loan interbank and overnight founds portfolio |  | ​ | 22 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 22
Total loan portfolio |  | Ps. | 1,811,608 |  | Ps. | 1,284,791 |  | Ps. | 6,939,316 |  | Ps. | — |  | Ps. | 10,035,715
Investments in debt securities at amortized cost |  | ​ | 12,613 |  | ​ | 4,269 |  | ​ | — |  | ​ | — |  | ​ | 16,882
Other accounts receivable |  | ​ | 25,965 |  | ​ | 19,188 |  | ​ | 141,129 |  | ​ | 199,382 |  | ​ | 385,664
Total loss allowance financial assets at amortized cost |  | Ps. | 1,850,186 |  | Ps. | 1,308,248 |  | Ps. | 7,080,445 |  | Ps. | 199,382 |  | Ps. | 10,438,261
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities at FVOCI |  | Ps. | 12,972 |  | Ps. | — |  | Ps. | — |  | Ps. | — |  | Ps. | 12,972
Loan commitments and financial guarantee contracts |  | ​ | 61,637 |  | ​ | 7,682 |  | ​ | 949 |  | ​ | — |  | ​ | 70,268
Total loss allowance |  | Ps. | 1,924,795 |  | Ps. | 1,315,930 |  | Ps. | 7,081,394 |  | Ps. | 199,382 |  | Ps. | 10,521,501
Disclosure of impairment losses per portfolio | The table below presents impairment losses per portfolio: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, 2024 | ​ | As of December 31, 2023 | ​ | As of December 31, 2022
Commercial | Ps. | 758,365 | Ps. | 203,061 | Ps. | 622,783
Consumer | ​ | 3,839,464 | ​ | 4,426,014 | ​ | 2,498,699
Mortgage | ​ | 145,522 | ​ | 65,856 | ​ | (25,202)
Microcredit | ​ | (10,902) | ​ | 31,901 | ​ | 5,497
Interbank and overnight funds | ​ | 773 | ​ | (1,422) | ​ | (942)
Total loan portfolio | Ps. | 4,733,222 | Ps. | 4,725,410 | Ps. | 3,100,835
Other receivables(1) | ​ | 93,069 | ​ | 76,664 | ​ | 78,641
Net portfolio provision impact on income statement | Ps. | 4,826,291 | Ps. | 4,802,074 | Ps. | 3,179,476
(1) Includes net of loss allowance presented as part of “Costs and expenses of sales goods and services” as of December 2024 Ps. (71,157) as of December 2023 Ps. (51,035) and as of December 2022 Ps. (59,073).
Disclosure of loans stage 3 individually assessed for ECL the gross amount and loss allowance balances | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Gross Amount Registered | ​ | Collateral Guarantees | ​ | Allowance Recognized
Without recognized provision |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 262,667 |  | Ps. | 262,373 |  | Ps. | —
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Subtotal |  | Ps. | 262,667 |  | Ps. | 262,373 |  | Ps. | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
With recognized provision |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 7,775,982 |  | Ps. | 1,348,148 |  | Ps. | 2,950,023
Consumer |  | ​ | 6,512 |  | ​ | 4,332 |  | ​ | 3,868
Residential mortgage |  | ​ | 19,828 |  | ​ | 1,970 |  | ​ | 11,541
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Subtotal |  | Ps. | 7,802,322 |  | Ps. | 1,354,450 |  | Ps. | 2,965,432
Totals |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 8,038,649 |  | Ps. | 1,610,521 |  | Ps. | 2,950,023
Consumer |  | ​ | 6,512 |  | ​ | 4,332 |  | ​ | 3,868
Residential mortgage |  | ​ | 19,828 |  | ​ | 1,970 |  | ​ | 11,541
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Total |  | Ps. | 8,064,989 |  | Ps. | 1,616,823 |  | Ps. | 2,965,432
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Gross Amount Registered | ​ | Collateral Guarantees | ​ | Allowance Recognized
Without recognized provision |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 240,358 |  | Ps. | 239,937 |  | Ps. | —
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Subtotal |  | Ps. | 240,358 |  | Ps. | 239,937 |  | Ps. | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
With recognized provision |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 7,080,758 |  | Ps. | 1,075,446 |  | Ps. | 3,196,800
Consumer |  | ​ | 3,144 |  | ​ | — |  | ​ | 1,959
Residential mortgage |  | ​ | 12,515 |  | ​ | 1,970 |  | ​ | 10,507
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Subtotal |  | Ps. | 7,096,417 |  | Ps. | 1,077,416 |  | Ps. | 3,209,266
Totals |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Commercial |  | Ps. | 7,321,116 |  | Ps. | 1,315,383 |  | Ps. | 3,196,800
Consumer |  | ​ | 3,144 |  | ​ | — |  | ​ | 1,959
Residential mortgage |  | ​ | 12,515 |  | ​ | 1,970 |  | ​ | 10,507
Repos, interbank loans portfolio |  | ​ | — |  | ​ | — |  | ​ | —
Total |  | Ps. | 7,336,775 |  | Ps. | 1,317,353 |  | Ps. | 3,209,266
​
Disclosure of credit portfolio distribution by economic sector | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sector | ​ | December 31, 2024 | ​ | % | ​ | December 31, 2023 | ​ | % | ​
Consumer services |  | Ps. | 89,687,446 |  | 44.8 | % | Ps. | 84,358,141 |  | 45.3 | %
Commercial services |  | ​ | 43,792,710 |  | 21.9 | % | ​ | 40,341,863 |  | 21.7 | %
Construction | ​ | ​ | 15,046,109 |  | 7.5 | % | ​ | 14,733,390 | ​ | 7.9 | %
Public services |  | ​ | 9,218,309 |  | 4.6 | % | ​ | 7,172,123 | ​ | 3.9 | %
Food, beverage and tobacco | ​ | ​ | 7,577,678 |  | 3.8 | % | ​ | 7,191,477 |  | 3.9 | %
Other industrial and manufacturing products |  | ​ | 6,857,011 |  | 3.4 | % | ​ | 6,410,022 |  | 3.4 | %
Transportation and communications | ​ | ​ | 6,499,070 |  | 3.2 | % | ​ | 6,283,172 | ​ | 3.4 | %
Chemical production | ​ | ​ | 5,539,036 |  | 2.8 | % | ​ | 5,414,605 | ​ | 2.9 | %
Government |  | ​ | 5,471,013 |  | 2.7 | % | ​ | 5,367,471 |  | 2.9 | %
Agricultural | ​ | ​ | 4,538,856 |  | 2.3 | % | ​ | 4,192,847 | ​ | 2.3 | %
Mining products and oil |  | ​ | 2,754,170 |  | 1.4 | % | ​ | 1,500,686 | ​ | 0.8 | %
Trade and tourism | ​ | ​ | 1,724,337 |  | 0.9 | % | ​ | 1,622,212 |  | 0.8 | %
Other |  | ​ | 1,430,380 |  | 0.7 | % | ​ | 1,615,761 |  | 0.8 | %
Total of each economic sector |  | Ps. | 200,136,125 |  | 100.0 | % | Ps. | 186,203,770 |  | 100.0 | %
Disclosure of credit risk at the level in the different geographic areas |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024 | ​ | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | Interbank and overnight funds | ​ | Total
Colombia | ​ | Ps. | 95,610,708 | ​ | Ps. | 57,719,813 | ​ | Ps. | 18,494,856 | ​ | Ps. | 4,375 | ​ | Ps. | 395,382 | ​ | Ps. | 172,225,134
Panama | ​ | ​ | 9,455,147 | ​ | ​ | 4,248,452 | ​ | ​ | 3,540,871 | ​ | ​ | — | ​ | ​ | 214,187 | ​ | ​ | 17,458,657
United States | ​ | ​ | 6,685,567 | ​ | ​ | 7,984 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 93,474 | ​ | ​ | 6,787,025
Guatemala | ​ | ​ | 432,151 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 432,151
Costa Rica | ​ |  | 125,689 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 2,012 | ​ |  | 127,701
Honduras | ​ |  | 392,236 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 392,236
El Salvador | ​ |  | 13,919 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 13,919
Nicaragua | ​ | ​ | 412 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 412
Other countries | ​ |  | 2,698,814 | ​ |  | 76 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 2,698,890
Total gross loan portfolio | ​ | Ps. | 115,414,643 | ​ | Ps. | 61,976,325 | ​ | Ps. | 22,035,727 | ​ | Ps. | 4,375 | ​ | Ps. | 705,055 | ​ | Ps. | 200,136,125
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023 | ​ | Commercial | ​ | Consumer | ​ | Mortgages | ​ | Microcredit | ​ | Interbank and overnight funds | ​ | Total
Colombia |  | Ps. | 90,146,557 | ​ | Ps. | 56,659,813 | ​ | Ps. | 15,363,688 | ​ | Ps. | 277,529 | ​ | Ps. | 320,400 |  | Ps. | 162,767,987
Panama | ​ | ​ | 7,881,116 | ​ | ​ | 3,339,663 | ​ | ​ | 3,122,518 | ​ | ​ | — | ​ | ​ | 21,512 | ​ | ​ | 14,364,809
United States |  | ​ | 5,857,040 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 50,089 |  | ​ | 5,907,129
Guatemala | ​ | ​ | 218,838 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 218,838
Costa Rica | ​ | ​ | 115,868 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | 606 | ​ | ​ | 116,474
Honduras |  | ​ | 298,941 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — |  | ​ | 298,941
El Salvador |  | ​ | 6,704 | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — |  | ​ | 6,704
Nicaragua | ​ | ​ | 605 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 605
Other countries |  | ​ | 2,522,148 | ​ |  | 135 | ​ |  | — | ​ |  | — | ​ |  | — |  | ​ | 2,522,283
Total gross loan portfolio |  | Ps. | 107,047,817 |  | Ps. | 59,999,611 |  | Ps. | 18,486,206 |  | Ps. | 277,529 |  | Ps. | 392,607 |  | Ps. | 186,203,770
​ ​
Disclosure of classification of loan portfolio by type of currency | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024 | ​ | Colombian Pesos | ​ | Foreign currency | ​ | Total
Commercial |  | Ps. | 86,935,650 |  | Ps. | 28,478,993 |  | Ps. | 115,414,643
Consumer |  | ​ | 57,615,997 |  | ​ | 4,360,328 |  | ​ | 61,976,325
Residential mortgage |  | ​ | 18,494,740 |  | ​ | 3,540,987 |  | ​ | 22,035,727
Microcredit |  | ​ | 4,375 |  | ​ | — |  | ​ | 4,375
Interbank and overnight funds |  | ​ | 272,307 |  | ​ | 432,748 |  | ​ | 705,055
Total gross loan portfolio |  | Ps. | 163,323,069 |  | Ps. | 36,813,056 |  | Ps. | 200,136,125
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023 | ​ | Colombian Pesos | ​ | Foreign currency | ​ | Total
Commercial |  | Ps. | 83,083,022 |  | Ps. | 23,964,795 |  | Ps. | 107,047,817
Consumer |  | ​ | 56,580,248 |  | ​ | 3,419,363 |  | ​ | 59,999,611
Residential mortgage |  | ​ | 15,363,549 |  | ​ | 3,122,657 |  | ​ | 18,486,206
Microcredit |  | ​ | 277,529 |  | ​ | — |  | ​ | 277,529
Interbank and overnight funds |  | ​ | 159,757 |  | ​ | 232,850 |  | ​ | 392,607
Total gross loan portfolio |  | Ps. | 155,464,105 |  | Ps. | 30,739,665 |  | Ps. | 186,203,770
Disclosure of investments in debt securities by location | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | December 31, | ​ | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
Colombia |  | Ps. | 39,769,376 |  | Ps. | 33,713,283
Panama |  | ​ | 6,114,059 |  | ​ | 3,952,223
United States of America |  | ​ | 1,543,389 |  | ​ | 1,421,010
Brazil |  | ​ | 128,970 |  | ​ | 114,879
Mexico |  | ​ | 583,979 |  | ​ | 410,599
Costa Rica |  | ​ | 110,714 |  | ​ | 95,643
Chile |  | ​ | 524,430 |  | ​ | 182,398
Peru |  | ​ | 443,698 |  | ​ | 177,096
Paraguay |  | ​ | 102,473 |  | ​ | 37,177
Japan | ​ | ​ | 22,957 |  | ​ | —
Germany | ​ | ​ | 15,806 |  | ​ | —
Total by country | ​ | Ps. | 49,359,851 | ​ | Ps. | 40,104,308
Bladex (Foreign Trade Bank of Latin America) |  | ​ | 216,218 |  | ​ | 225,642
Andean Development Corporation (Corporación Andina de Fomento) |  | ​ | 117,061 |  | ​ | 105,107
Inter-American Corporation for the Financing of Infrastructure | ​ | ​ | 4,274 |  | ​ | 3,549
Multilateral | ​ | Ps. | 337,553 | ​ | Ps. | 334,298
Total investments in debt securities |  | Ps. | 49,697,404 |  | Ps. | 40,438,606
Disclosure of detail of sovereign debt portfolio issued by Central Governments per country | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023 |
​ | ​ | ​ | ​ | ​ | % | ​ | ​ | ​ | ​ | % |
Investment grade (1) | ​ |  | ​ |  | ​ |  | ​ | ​ |  | ​ | ​
Colombia | ​ | Ps. | 28,361,534 | ​ | 78.64 | % | Ps. | 22,768,597 | ​ | 82.14 | %
Panama | ​ |  | 2,724,276 | ​ | 7.55 | % | ​ | 1,077,656 | ​ | 3.89 | %
Chile | ​ | ​ | 238,765 | ​ | 0.66 | % | ​ | 3,768 | ​ | 0.01 | %
Peru | ​ | ​ | 37,023 | ​ | 0.10 | % | ​ | — | ​ | — | %
Germany | ​ | ​ | 15,806 | ​ | 0.04 | % | ​ | — | ​ | — | %
Mexico | ​ | ​ | 17,987 | ​ | 0.05 | % | ​ | 16,268 | ​ | 0.06 | %
United States of America | ​ |  | 1,465,956 | ​ | 4.06 | % | ​ | 1,371,842 | ​ | 4.95 | %
Total Investment grade | ​ | Ps. | 32,861,347 |  | 91.10 | % | Ps. | 25,238,131 |  | 91.05 | %
Speculative (2) | ​ |  | ​ |  | ​ |  | ​ | ​ |  | ​ | ​
Brazil | ​ | ​ | 30,266 | ​ | 0.08 | % | ​ | 27,643 | ​ | 0.10 | %
Colombia | ​ | ​ | 3,101,625 | ​ | 8.60 | % | ​ | 2,384,493 | ​ | 8.60 | %
Costa Rica | ​ |  | 78,765 | ​ | 0.22 | % | ​ | 68,454 | ​ | 0.25 | %
Total Speculative | ​ | Ps. | 3,210,656 |  | 8.90 | % | Ps. | 2,480,590 |  | 8.95 | %
​ | ​ | Ps. | 36,072,003 |  | 100.00 | % | Ps. | 27,718,721 |  | 100.00 | %
​ ​ Below is the detail of Grupo Aval’s debt portfolio issued by Central Banks: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | ​ | December 31, 2023 |
​ | ​ | ​ | ​ | ​ | % | ​ | ​ | ​ | ​ | % |
Investment Grade (1) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Panama (*) | ​ | Ps. | 204,855 |  | 100.00 | % | Ps. | 145,489 |  | 100.00 | %
Total Investment grade | ​ | Ps. | 204,855 | ​ | 100.00 | % | Ps. | 145,489 | ​ | 100.00 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total sovereign risk | ​ | Ps. | 36,276,858 |  | 100.00 | % | Ps. | 27,864,210 |  | 100.00 | %
(1) | Investment grade includes the risk rating of Fitch Ratings Colombia S.A o F1+ to F3, BRC of Colombia from BRC 1+ to BRC 3 and Standard & Poor’s from AAA to BBB-.
(2) | Speculative or non-investment grade level includes the risk rating of Fitch Ratings Colombia S.A. from B to E, BRC de Colombia from BRC 4 to BRC 6 and Standard & Poor’s from BB+ to D.
(*) These investments correspond to the National Bank of Panama, which is the official Bank and has the functions of a Central Bank, however, it does not have the power to issue banknotes or reserve requirements.
Disclosure of balance of restructured loans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Restructured loans | ​ | December 31, 2024 | ​ | December 31, 2023
Local currency | ​ | Ps. | 5,495,475 | ​ | Ps. | 4,346,710
Foreign currency | ​ |  | 1,955,612 | ​ |  | 1,646,876
Total restructured | ​ | Ps. | 7,451,087 | ​ | Ps. | 5,993,586
​
Disclosure of total of foreclosed assets received and sold | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Foreclosed assets received | ​ | Ps. | 116,299 | ​ | Ps. | 76,116
Foreclosed assets sold | ​ |  | 43,731 | ​ |  | 90,940
​
Disclosure of detail of the guarantees, letters of credit and credit commitments on non-used credit lines NOT USED IN 2024 20-F | Loan commitments and financial guarantee contracts ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | Notional amount | ​ | Notional amount
Unused credit card limits | ​ | Ps. | 12,933,383 | ​ | Ps. | 12,449,298
Approved credits not disbursed | ​ | ​ | 5,432,167 | ​ | ​ | 4,818,508
Credit arrangements | ​ | ​ | 4,583,513 | ​ | ​ | 4,223,426
Guarantees | ​ | ​ | 3,082,949 | ​ | ​ | 3,052,607
Unused limits of overdrafts | ​ |  | 2,261,456 | ​ |  | 2,264,226
Unused letters of credit | ​ |  | 382,953 | ​ |  | 735,472
Other | ​ |  | 2,723,071 | ​ |  | 2,255,007
Total | ​ | Ps. | 31,399,492 | ​ | Ps. | 29,798,544
Disclosure of guarantees, letters of credit and credit commitments on non-used credit lines | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Colombian Pesos | ​ | Ps. | 27,533,438 | ​ | Ps. | 25,821,105
U.S. dollars |  | ​ | 3,847,658 |  | ​ | 3,962,607
Euro |  | ​ | 14,517 |  | ​ | 13,585
Other |  | ​ | 3,879 |  | ​ | 1,247
Total |  | Ps. | 31,399,492 |  | Ps. | 29,798,544
Disclosure of detail of the credit commitments | December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Assets Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ |
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ | ​ | Assets | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Received | ​ | Exposure
Offsetting assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivatives | ​ | Ps. | 1,023,313 | ​ | Ps. | — | ​ | Ps. | 1,023,313 | ​ | Ps. | (1,951,440) | ​ | Ps. | (162,729) | ​ | Ps. | (1,090,856)
Repurchase agreements | ​ | ​ | 1,940,488 | ​ | ​ | — | ​ | ​ | 1,940,488 | ​ | ​ | (667) | ​ | ​ | — | ​ | ​ | 1,939,821
Total | ​ | Ps. | 2,963,801 | ​ | Ps. | — | ​ | Ps. | 2,963,801 | ​ | Ps. | (1,952,107) | ​ | Ps. | (162,729) | ​ | Ps. | 848,965
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Liabilities Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ |
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ | ​ | Liabilities | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Delivered | ​ | Exposure
Offsetting liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivatives | ​ | Ps. | 1,033,592 | ​ | Ps. | — | ​ | Ps. | 1,033,592 | ​ | Ps. | (208,181) | ​ | Ps. | (71,745) | ​ | Ps. | 753,666
Repurchase agreements | ​ | ​ | 17,686,789 | ​ | ​ | — | ​ | ​ | 17,686,789 | ​ | ​ | (20,719,224) | ​ | ​ | (336,987) | ​ | ​ | (3,369,422)
Total | ​ | Ps. | 18,720,381 | ​ | Ps. | — | ​ | Ps. | 18,720,381 | ​ | Ps. | (20,927,405) | ​ | Ps. | (408,732) | ​ | Ps. | (2,615,756)
​ December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Assets Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ |
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ | ​ | Assets | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Received | ​ | Exposure
Offsetting assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivatives | ​ | Ps. | 2,126,229 | ​ | Ps. | — | ​ | Ps. | 2,126,229 | ​ | Ps. | (1,911,903) | ​ | Ps. | (235,189) | ​ | Ps. | (20,863)
Repurchase agreements | ​ | ​ | 1,708,779 | ​ | ​ | — | ​ | ​ | 1,708,779 | ​ | ​ | (27,803) | ​ | ​ | — | ​ | ​ | 1,680,976
Total | ​ | Ps. | 3,835,008 | ​ | Ps. | — | ​ | Ps. | 3,835,008 | ​ | Ps. | (1,939,706) | ​ | Ps. | (235,189) | ​ | Ps. | 1,660,113
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | Gross Amounts | ​ | Net Amounts of | ​ | Gross Amounts Not | ​ | ​ | ​
​ | ​ | Amounts of | ​ | Offset in the | ​ | Liabilities Presented in | ​ | Offset in the Consolidated Balance Sheet | ​ | ​ | ​
​ | ​ | Recognized | ​ | Consolidated | ​ | the Consolidated | ​ | Financial | ​ | Cash collateral | ​ | Net
​ | ​ | Liabilities | ​ | Balance Sheet | ​ | Balance Sheet | ​ | Instruments | ​ | Delivered | ​ | Exposure
Offsetting liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivatives | ​ | Ps. | 2,371,927 | ​ | Ps. | — | ​ | Ps. | 2,371,927 | ​ | Ps. | (313,095) | ​ | Ps. | (245,344) | ​ | Ps. | 1,813,488
Repurchase agreements | ​ | ​ | 14,371,597 | ​ | ​ | — | ​ | ​ | 14,371,597 | ​ | ​ | (16,874,942) | ​ | ​ | (1,025,691) | ​ | ​ | (3,529,036)
Total | ​ | Ps. | 16,743,524 | ​ | Ps. | — | ​ | Ps. | 16,743,524 | ​ | Ps. | (17,188,037) | ​ | Ps. | (1,271,035) | ​ | Ps. | (1,715,548)
​
Disclosure of breakdown of financial assets and liabilities exposed to trading risk held | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Account | ​ | December 31, 2024 | ​ | December 31, 2023
Financial assets | ​ | ​ | ​ | ​ | ​ | ​
Debt financial assets | ​ | ​ | ​ | ​ | ​ | ​
Trading investments in debt securities | ​ | Ps. | 11,937,414 | ​ | Ps. | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | 1,425 | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 27,050,198 | ​ | ​ | 23,326,776
Total debt securities | ​ | Ps. | 38,989,037 | ​ | Ps. | 30,442,045
Derivative assets instruments | ​ | Ps. | 969,294 | ​ | Ps. | 2,077,567
Hedging derivatives assets | ​ | ​ | 54,019 | ​ | ​ | 48,662
Total, active derivative instruments | ​ | Ps. | 1,023,313 | ​ | Ps. | 2,126,229
Total financial assets | ​ | Ps. | 40,012,350 | ​ | Ps. | 32,568,274
Liabilities | ​ | ​ | ​ | ​ | ​ | ​
Derivative liabilities instruments | ​ | Ps. | 1,011,934 | ​ | Ps. | 2,154,361
Hedging derivatives liabilities | ​ | ​ | 21,658 | ​ | ​ | 217,566
Total financial liabilities | ​ | Ps. | 1,033,592 | ​ | Ps. | 2,371,927
Net position | ​ | Ps. | 38,978,758 | ​ | Ps. | 30,196,347
​
Disclosure of market value-at-risk (VaR) for subsidiaries | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | ​ | ​ | Basis points of | ​ | ​ | ​ | Basis points of
Entity | ​ | Value at Risk | ​ | regulatory capital | ​ | Value at Risk | ​ | regulatory capital
Banco Bogotá S.A. | Ps. | 318,203 | ​ | 52 | Ps. | 639,228 | ​ | 111
Banco de Occidente S.A. |  | 381,972 | ​ | 113 |  | 218,355 | ​ | 67
Banco AV Villas S.A. |  | 22,567 | ​ | 26 |  | 47,004 | ​ | 55
Banco Popular S.A. (1) |  | 291,145 | ​ | 152 |  | 336,718 | ​ | 185
Corficolombiana S.A. (1) |  | 320,096 | ​ | 674 |  | 240,068 | ​ | 519
Porvenir S.A. |  | 3,832 | ​ | 57 |  | 10,927 | ​ | 92
Aval Casa de Bolsa S.A. | ​ | 6,790 | ​ | 58 | ​ | 3,598 | ​ | 48
Aval Fiduciaria S.A. | ​ | 717 | ​ | 85 | ​ | 865 | ​ | 144
Disclosure of breaks down our investments subject to regulatory VaR | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | At December 31, |
​ | ​ | 2024 | ​ | ​ | 2023 |
​ | ​ | Investment | ​ | ​ | ​ | ​ | ​ | ​ | Investment | ​ | ​ | ​ | ​ |
​ | ​ | subject to | ​ | ​ | ​ | Percentage | ​ | ​ | subject to | ​ | ​ | ​ | ​ |
​ | ​ | Regulatory | ​ | Regulatory | ​ | of | ​ | ​ | Regulatory | ​ | Regulatory | ​ | Percentage of |
​ | ​ | VaR | ​ | VaR | ​ | portfolio | ​ | ​ | VaR | ​ | VaR | ​ | portfolio |
More than 36 months | Ps. | 101,483 | ​ | 14,918 | ​ | 100 | % | Ps. | 43,765 | Ps. | 6,433 | ​ | 100 | %
Total | Ps. | 101,483 | Ps. | 14,918 |  | 100 | % | Ps. | 43,765 | Ps. | 6,433 |  | 100 | %
Disclosure of foreign currency assets and liabilities are in U.S. dollars and foreign currencies | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2024 | ​ | ​ | ​ | Other currencies | ​ | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account | ​ | (Millions) | ​ | dollars (Millions) | ​ | (Millions)
Financial assets | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | 1,338 | ​ | 62 | Ps. | 5,913,128
Trading investments in debt securities | ​ | 61 | ​ | — | ​ | 267,836
Investments in debt securities at FVOCI | ​ | 2,412 | ​ | 4 | ​ | 10,649,301
Investments in debt securities at amortized cost | ​ | 580 | ​ | — | ​ | 2,558,707
Loan portfolio financial assets at amortized cost | ​ | 8,347 | ​ | 2 | ​ | 36,813,056
Derivative financial assets held for trading | ​ | 207 | ​ | 6 | ​ | 341,310
Derivative financial assets held for hedging | ​ | 2 | ​ | — | ​ | 43,377
Trade receivable | ​ | 714 | ​ | — | ​ | 3,164,035
Total financial assets | ​ | 13,661 | ​ | 74 | Ps. | 59,750,750
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Other currencies | ​ | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account | ​ | (Millions) | ​ | dollars (Millions) | ​ | (Millions)
Financial liabilities | ​ | ​ | ​ | ​ | ​ | ​
Derivative financial liabilities held for trading | ​ | 243 | ​ | 4 | Ps. | 236,242
Derivative financial liabilities held for hedging | ​ | 1 | ​ | — | ​ | 16,408
Customer deposits | ​ | 7,246 | ​ | 34 | ​ | 32,100,339
Financial obligations | ​ | 8,258 | ​ | 5 | ​ | 36,432,897
Accounts payable | ​ | 159 | ​ | — | ​ | 701,338
Total financial liabilities | ​ | 15,907 | ​ | 43 | ​ | 69,487,224
Net financial asset (liability) position | ​ | (2,246) | ​ | 31 | Ps. | (9,736,474)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
December 31,2023 | ​ | ​ | ​ | Other currencies | ​ | Total in
​ | ​ | U.S. dollars | ​ | converted to U.S. | ​ | Colombian pesos
Account | ​ | (Millions) | ​ | dollars (Millions) | ​ | (Millions)
Financial assets | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | 1,248 | ​ | 60 | Ps. | 4,996,706
Trading investments in debt securities | ​ | 78 | ​ | — | ​ | 298,792
Investments in debt securities at FVOCI | ​ | 1,930 | ​ | — | ​ | 7,376,923
Investments in debt securities at amortized cost | ​ | 597 | ​ | — | ​ | 2,280,108
Loan portfolio financial assets at amortized cost | ​ | 8,043 | ​ | — | ​ | 30,739,665
Derivative financial assets held for trading | ​ | 544 | ​ | — | ​ | 2,077,567
Derivative financial assets held for hedging | ​ | — | ​ | — | ​ | 687
Trade receivable | ​ | 719 | ​ | — | ​ | 2,748,599
Total financial assets | ​ | 13,159 | ​ | 60 | Ps. | 50,519,047
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | Other currencies | ​ | Total in
​ |  | U.S. dollars |  | converted to U.S. |  | Colombian pesos
Account | ​ | (Millions) |  | dollars (Millions) |  | (Millions)
Financial liabilities |  | ​ |  | ​ |  | ​
Derivative financial liabilities held for trading | ​ | 564 | ​ | — | Ps. | 2,154,361
Derivative financial liabilities held for hedging | ​ | 53 | ​ | — | ​ | 204,202
Customer deposits | ​ | 7,048 | ​ | 34 | ​ | 27,070,411
Financial obligations | ​ | 8,072 | ​ | 1 | ​ | 30,857,352
Accounts payable | ​ | 242 | ​ | — | ​ | 921,552
Total financial liabilities |  | 15,979 |  | 35 | Ps. | 61,207,878
Net financial asset (liability) position |  | (2,820) |  | 25 | Ps. | (10,688,831)
Disclosure of sensitivities of profit or loss before taxes and equity (OCI) to reasonably possible changes in exchange rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2024 | ​ | Increase | ​ | Decrease
​ | ​ | Ps.100 per U.S. | ​ | Ps.100 per U.S.
​ | ​ | dollar | ​ | dollar
Equity (mainly OCI) (1) |  | Ps. | 1,801 |  | Ps. | (1,801)
Profit and loss before taxes |  | ​ | (53,818) |  | ​ | 53,818
​
​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2023 | ​ | Increase | ​ | Decrease
​ | ​ | Ps.100 per U.S. | ​ | Ps.100 per U.S.
​ | ​ | dollar | ​ | dollar
Equity (mainly OCI) (1) |  | Ps. | 2,840 |  | Ps. | (2,840)
Profit and loss before taxes |  | ​ | (174,869) |  | ​ | 174,869
(1) The sensitivity in equity considers mainly assets and liabilities of entities with functional currencies different from the Group’s presentation currency compensated with derivatives and financial labilities designated to hedge net investments in foreign operations.
Schedule of results of delta economic value of equity and net interest margin measurements | Below are the results of the Delta EVE and Delta NIM measurements as of December 31, 2024: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Maximum Delta MNI | ​ | Maximum Delta VEP | ​ | Delta VEP / PBO+PBA
​ | ​ | (in Ps) | ​ | (in Ps) | ​ | (in percentages)
Banco de Bogotá | ​ | (692,350) | ​ | (1,216,132) | ​ | 8.57
Banco de Occidente |  | (538,969) | ​ | (331,065) | ​ | 7.17
Banco Popular | ​ | (328,276) | ​ | (408,513) | ​ | 21.00
Banco AV Villas | ​ | (141,779) | ​ | (136,325) | ​ | 10.87
Disclosure of results of NIM and EVE Shocks | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Parallel upward shock | ​ | Parallel downward shock | ​ | Steepening shock (short-term rates down, long-term rates up) | ​ | Flattening shock (short-term rates up, long-term rates down) | ​ | Short-term upward shock | ​ | Short-term downward shock
​ | ​ | (in Ps)
Banco de Bogotá | ​ | (1,216,132) | ​ | 311,377 | ​ | 133,630 | ​ | (657,975) | ​ | (692,773) | ​ | 135,650
Banco de Occidente |  | (322,975) | ​ | (85,678) | ​ | 155,760 | ​ | (331,065) | ​ | (269,128) | ​ | 49,635
Banco Popular | ​ | (408,513) | ​ | 252,939 | ​ | 128,062 | ​ | (199,153) | ​ | (255,127) | ​ | 167,920
Banco AV Villas | ​ | (136,325) | ​ | 23,948 | ​ | 36,585 | ​ | (74,329) | ​ | (95,345) | ​ | 22,022
Disclosure of interest rates exposure for assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
December 31,2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  | ​ | ​
Assets | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Cash and cash equivalents | ​ | Ps. | 6,669,978 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 10,328,881 | ​ | Ps. | 16,998,859
Trading investments in debt securities | ​ | ​ | 64,537 | ​ | ​ | 143,911 | ​ | ​ | 313,373 | ​ | ​ | 11,415,593 | ​ | ​ | — | ​ | ​ | 11,937,414
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,425 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,425
Investments in debt securities at FVOCI | ​ | ​ | 373,026 | ​ | ​ | 1,495,003 | ​ | ​ | 2,726,862 | ​ | ​ | 22,455,307 | ​ | ​ | — | ​ | ​ | 27,050,198
Investments in debt securities at amortized cost | ​ | ​ | 1,120,442 | ​ | ​ | 3,339,892 | ​ | ​ | 3,707,096 | ​ | ​ | 2,540,937 | ​ | ​ | — | ​ | ​ | 10,708,367
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,181,835 | ​ | ​ | — | ​ | ​ | 4,181,835
Commercial loans | ​ | ​ | 20,631,803 | ​ | ​ | 32,557,719 | ​ | ​ | 12,808,582 | ​ | ​ | 49,416,539 | ​ | ​ | — | ​ | ​ | 115,414,643
Consumer loans | ​ | ​ | 5,272,130 | ​ | ​ | 3,108,991 | ​ | ​ | 2,709,402 | ​ | ​ | 50,885,802 | ​ | ​ | — | ​ | ​ | 61,976,325
Mortgages loans | ​ | ​ | 3,810,727 | ​ | ​ | 184,803 | ​ | ​ | 122,800 | ​ | ​ | 17,917,397 | ​ | ​ | — | ​ | ​ | 22,035,727
Microcredit loans | ​ | ​ | 2,850 | ​ | ​ | 274 | ​ | ​ | 60 | ​ | ​ | 1,191 | ​ | ​ | — | ​ | ​ | 4,375
Interbank and overnight founds | ​ | ​ | 704,516 | ​ | ​ | 539 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 705,055
Trade receivable | ​ | ​ | 14,665 | ​ | ​ | 6,589 | ​ | ​ | 189 | ​ | ​ | 2,230,108 | ​ | ​ | 21,886,987 | ​ | ​ | 24,138,538
Total Assets | ​ | Ps. | 38,664,674 | ​ | Ps. | 40,837,721 | ​ | Ps. | 22,389,789 | ​ | Ps. | 161,044,709 | ​ | Ps. | 32,215,868 | ​ | Ps. | 295,152,761
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  |
Liabilities | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Checking accounts | ​ | Ps. | 6,064,076 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 18,515,460 | ​ | Ps. | 24,579,536
Time deposits | ​ | ​ | 6,739,476 | ​ | ​ | 50,866,874 | ​ | ​ | 23,336,940 | ​ | ​ | 15,386,537 | ​ | ​ | — | ​ | ​ | 96,329,827
Saving deposits | ​ | ​ | 79,614,904 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 79,614,904
Other deposits | ​ | ​ | 13,359 | ​ | ​ | 108,392 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 226,159 | ​ | ​ | 347,910
Interbank and overnight funds | ​ | ​ | 17,651,017 | ​ | ​ | 527,638 | ​ | ​ | 331,114 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18,509,769
Leases contracts | ​ | ​ | 4,688 | ​ | ​ | 49,090 | ​ | ​ | 78,360 | ​ | ​ | 2,734,130 | ​ | ​ | — | ​ | ​ | 2,866,268
Borrowing from banks and similar | ​ | ​ | 1,914,071 | ​ | ​ | 9,195,194 | ​ | ​ | 3,684,782 | ​ | ​ | 6,400,543 | ​ | ​ | — | ​ | ​ | 21,194,590
Long-term debt | ​ | ​ | 157,427 | ​ | ​ | 4,855,835 | ​ | ​ | 286,286 | ​ | ​ | 20,916,299 | ​ | ​ | — | ​ | ​ | 26,215,847
Borrowing from development entities | ​ | ​ | 1,458,628 | ​ | ​ | 1,384,416 | ​ | ​ | 27,327 | ​ | ​ | 1,166,930 | ​ | ​ | — | ​ | ​ | 4,037,301
Total Liabilities | ​ | Ps. | 113,617,646 | ​ | Ps. | 66,987,439 | ​ | Ps. | 27,744,809 | ​ | Ps. | 46,604,439 | ​ | Ps. | 18,741,619 | ​ | Ps. | 273,695,952
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2023 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to | ​ | From six to | ​ | More than a | ​ | Non- | ​ |
Assets | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Cash and cash equivalents | ​ | Ps. | 5,565,042 | ​ | Ps. | 854 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 13,031,965 | ​ | Ps. | 18,597,861
Trading investments in debt securities | ​ | ​ | 41,179 | ​ | ​ | 251,925 | ​ | ​ | 539,012 | ​ | ​ | 6,281,264 | ​ | ​ | — | ​ | ​ | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 439 | ​ | ​ | 1,450 | ​ | ​ | — | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 110,939 | ​ | ​ | 720,636 | ​ | ​ | 3,727,517 | ​ | ​ | 18,767,684 | ​ | ​ | — | ​ | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | ​ | 927,454 | ​ | ​ | 3,402,597 | ​ | ​ | 3,389,804 | ​ | ​ | 2,276,706 | ​ | ​ | — | ​ | ​ | 9,996,561
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916 | ​ | ​ | — | ​ | ​ | 3,830,916
Commercial loans | ​ | ​ | 12,496,990 | ​ | ​ | 48,530,829 | ​ | ​ | 11,530,367 | ​ | ​ | 34,489,631 | ​ | ​ | — | ​ | ​ | 107,047,817
Consumer loans | ​ | ​ | 4,014,604 | ​ | ​ | 3,485,355 | ​ | ​ | 1,627,002 | ​ | ​ | 50,872,650 | ​ | ​ | — | ​ | ​ | 59,999,611
Mortgages loans | ​ | ​ | 3,369,639 | ​ | ​ | 218,540 | ​ | ​ | 6,817 | ​ | ​ | 14,891,210 | ​ | ​ | — | ​ | ​ | 18,486,206
Microcredit loans | ​ | ​ | 23,946 | ​ | ​ | 11,431 | ​ | ​ | 33,079 | ​ | ​ | 209,073 | ​ | ​ | — | ​ | ​ | 277,529
Interbank and overnight founds | ​ | ​ | 247,668 | ​ | ​ | 144,939 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,607
Trade receivable | ​ | ​ | 12,346 | ​ | ​ | 4,380 | ​ | ​ | 3,207 | ​ | ​ | 1,704,180 | ​ | ​ | 20,447,860 | ​ | ​ | 22,171,973
Total Assets | ​ | Ps. | 26,809,807 | ​ | Ps. | 56,771,486 | ​ | Ps. | 20,857,244 | ​ | Ps. | 133,324,764 | ​ | Ps. | 33,479,825 | ​ | Ps. | 271,243,126
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | From one to |  | From six to |  | More than a |  | Non- |  | ​
Liabilities | ​ | one month | ​ | six months | ​ | twelve months | ​ | year | ​ | interest | ​ | Total
Checking accounts | ​ | Ps. | 4,746,654 | ​ | Ps. | — | ​ | ​ | 11,904,157 | ​ | ​ | — | ​ | ​ | 7,159,048 | ​ | Ps. | 23,809,859
Time deposits | ​ | ​ | 8,037,475 | ​ | ​ | 39,999,744 | ​ | ​ | 21,559,845 | ​ | ​ | 17,000,396 | ​ | ​ | — | ​ | ​ | 86,597,460
Saving deposits | ​ | ​ | 71,149,883 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,883
Other deposits | ​ | ​ | 12,379 | ​ | ​ | 15,455 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 402,360 | ​ | ​ | 430,194
Interbank and overnight funds | ​ | ​ | 13,298,927 | ​ | ​ | 1,762,116 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | — | ​ | ​ | 15,081,920
Leases contracts | ​ | ​ | 3,962 | ​ | ​ | 55,871 | ​ | ​ | 77,762 | ​ | ​ | 2,654,153 | ​ | ​ | — | ​ | ​ | 2,791,748
Borrowing from banks and similar | ​ | ​ | 2,001,170 | ​ | ​ | 6,011,525 | ​ | ​ | 2,710,163 | ​ | ​ | 8,703,854 | ​ | ​ | — | ​ | ​ | 19,426,712
Long-term debt | ​ | ​ | 58,142 | ​ | ​ | 4,053,694 | ​ | ​ | 565,465 | ​ | ​ | 18,750,525 | ​ | ​ | — | ​ | ​ | 23,427,826
Borrowing from development entities | ​ | ​ | 2,441,548 | ​ | ​ | 1,082,184 | ​ | ​ | 165,940 | ​ | ​ | 1,123,461 | ​ | ​ | — | ​ | ​ | 4,813,133
Total Liabilities | ​ | Ps. | 101,750,140 | ​ | Ps. | 52,980,589 | ​ | Ps. | 36,983,332 | ​ | Ps. | 48,253,266 | ​ | Ps. | 7,561,408 | ​ | Ps. | 247,528,735
​
Disclosure of breakdown of non-interest-bearing and interest-bearing assets and liabilities by interest rate type and by maturity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​ | ​
Assets |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Cash and cash equivalents | ​ | Ps. | 767,956 | ​ | Ps. | 5,902,022 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 10,328,881 | ​ | Ps. | 16,998,859
Trading investments in debt securities | ​ | ​ | 39,959 | ​ | ​ | 481,862 | ​ | ​ | 267,185 | ​ | ​ | 11,148,408 | ​ | ​ | — | ​ | ​ | 11,937,414
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | 1,425 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,425
Investments in debt securities at FVOCI | ​ | ​ | 18,733 | ​ | ​ | 4,576,159 | ​ | ​ | 949,667 | ​ | ​ | 21,505,639 | ​ | ​ | — | ​ | ​ | 27,050,198
Investments in debt securities at amortized cost | ​ | ​ | 5,563,208 | ​ | ​ | 2,604,222 | ​ | ​ | 94,850 | ​ | ​ | 2,446,087 | ​ | ​ | — | ​ | ​ | 10,708,367
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,181,835 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,181,835
Commercial loans | ​ | ​ | 47,408,803 | ​ | ​ | 12,085,311 | ​ | ​ | 46,834,101 | ​ | ​ | 9,086,428 | ​ | ​ | — | ​ | ​ | 115,414,643
Consumer loans | ​ | ​ | 828,680 | ​ | ​ | 10,058,687 | ​ | ​ | 5,666,008 | ​ | ​ | 45,422,950 | ​ | ​ | — | ​ | ​ | 61,976,325
Mortgages loans | ​ | ​ | 58,686 | ​ | ​ | 931,590 | ​ | ​ | 4,022,386 | ​ | ​ | 17,023,065 | ​ | ​ | — | ​ | ​ | 22,035,727
Microcredit loans | ​ | ​ | 1,342 | ​ | ​ | 2,059 | ​ | ​ | 151 | ​ | ​ | 823 | ​ | ​ | — | ​ | ​ | 4,375
Interbank and overnight founds | ​ | ​ | — | ​ | ​ | 705,055 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 705,055
Trade receivable | ​ | ​ | 15,598 | ​ | ​ | 5,845 | ​ | ​ | 356,931 | ​ | ​ | 1,873,177 | ​ | ​ | 21,886,987 | ​ | ​ | 24,138,538
Total Assets | ​ | Ps. | 54,702,965 | ​ | Ps. | 37,354,237 | ​ | Ps. | 62,373,114 | ​ | Ps. | 108,506,577 | ​ | Ps. | 32,215,868 | ​ | Ps. | 295,152,761
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | ​ | Over one year | ​ | Non- | ​ | ​
Liabilities |  | Variable |  | Fixed |  | Variable |  | Fixed |  | interest |  | Total
Checking accounts | ​ | Ps. | 642,651 | ​ | Ps. | 5,421,425 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 18,515,460 | ​ | Ps. | 24,579,536
Time deposits | ​ | ​ | 11,243,745 | ​ | ​ | 67,994,677 | ​ | ​ | 4,210,357 | ​ | ​ | 12,881,048 | ​ | ​ | — | ​ | ​ | 96,329,827
Saving deposits | ​ | ​ | 9,509,067 | ​ | ​ | 70,105,837 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 79,614,904
Other deposits | ​ | ​ | 11,728 | ​ | ​ | 110,023 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 226,159 | ​ | ​ | 347,910
Interbank and overnight funds | ​ | ​ | 336,770 | ​ | ​ | 18,172,999 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18,509,769
Leases contracts | ​ | ​ | 8,445 | ​ | ​ | 121,405 | ​ | ​ | 332,080 | ​ | ​ | 2,404,338 | ​ | ​ | — | ​ | ​ | 2,866,268
Borrowing from banks and other | ​ | ​ | 8,179,474 | ​ | ​ | 5,790,589 | ​ | ​ | 5,020,220 | ​ | ​ | 2,204,307 | ​ | ​ | — | ​ | ​ | 21,194,590
Long-term debt | ​ | ​ | 810,630 | ​ | ​ | 905,693 | ​ | ​ | 7,368,553 | ​ | ​ | 17,130,971 | ​ | ​ | — | ​ | ​ | 26,215,847
Borrowing from development entities | ​ | ​ | 161,571 | ​ | ​ | 40,729 | ​ | ​ | 2,836,574 | ​ | ​ | 998,427 | ​ | ​ | — | ​ | ​ | 4,037,301
Total Liabilities | ​ | Ps. | 30,904,081 | ​ | Ps. | 168,663,377 | ​ | Ps. | 19,767,784 | ​ | Ps. | 35,619,091 | ​ | Ps. | 18,741,619 | ​ | Ps. | 273,695,952
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31,2023 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​
Assets | ​ | Variable | ​ | Fixed | ​ | Variable | ​ | Fixed | ​ | interest | ​ | Total
Cash and cash equivalents | ​ | Ps. | 2,799,607 | ​ | Ps. | 2,766,289 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 13,031,965 | ​ | Ps. | 18,597,861
Trading investments in debt securities | ​ | ​ | 319,900 | ​ | ​ | 512,216 | ​ | ​ | 109,777 | ​ | ​ | 6,171,487 | ​ | ​ | — | ​ | ​ | 7,113,380
Investments in debt securities mandatorily at FVTPL | ​ | ​ | — | ​ | ​ | 439 | ​ | ​ | — | ​ | ​ | 1,450 | ​ | ​ | — | ​ | ​ | 1,889
Investments in debt securities at FVOCI | ​ | ​ | 132,430 | ​ | ​ | 4,426,662 | ​ | ​ | 1,016,347 | ​ | ​ | 17,751,337 | ​ | ​ | — | ​ | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | ​ | 5,112,355 | ​ | ​ | 2,607,500 | ​ | ​ | 133,704 | ​ | ​ | 2,143,002 | ​ | ​ | — | ​ | ​ | 9,996,561
Trade receivable at FVTPL | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,830,916
Commercial loans | ​ | ​ | 45,221,180 | ​ | ​ | 11,797,765 | ​ | ​ | 43,030,934 | ​ | ​ | 6,997,938 | ​ | ​ | — | ​ | ​ | 107,047,817
Consumer loans | ​ | ​ | 929,574 | ​ | ​ | 9,750,154 | ​ | ​ | 5,516,791 | ​ | ​ | 43,803,092 | ​ | ​ | — | ​ | ​ | 59,999,611
Mortgages loans | ​ | ​ | 53,719 | ​ | ​ | 811,497 | ​ | ​ | 3,498,709 | ​ | ​ | 14,122,281 | ​ | ​ | — | ​ | ​ | 18,486,206
Microcredit loans | ​ | ​ | 1,170 | ​ | ​ | 161,497 | ​ | ​ | 696 | ​ | ​ | 114,166 | ​ | ​ | — | ​ | ​ | 277,529
Interbank and overnight founds | ​ | ​ | — | ​ | ​ | 392,607 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,607
Trade receivable | ​ | ​ | 18,707 | ​ | ​ | — | ​ | ​ | 325,016 | ​ | ​ | 1,380,390 | ​ | ​ | 20,447,860 | ​ | ​ | 22,171,973
Total Assets | ​ | Ps. | 54,588,642 | ​ | Ps. | 33,226,626 | ​ | Ps. | 57,462,890 | ​ | Ps. | 92,485,143 | ​ | Ps. | 33,479,825 | ​ | Ps. | 271,243,126
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Under one year | ​ | Over one year | ​ | Non- | ​ | ​
Liabilities | ​ | Variable | ​ | Fixed | ​ | Variable | ​ | Fixed | ​ | interest | ​ | Total
Checking accounts | ​ | Ps. | 1,857,769 | ​ | Ps. | 14,793,042 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 7,159,048 | ​ | Ps. | 23,809,859
Time deposits | ​ | ​ | 13,167,807 | ​ | ​ | 53,716,494 | ​ | ​ | 5,711,093 | ​ | ​ | 14,002,066 | ​ | ​ | — | ​ | ​ | 86,597,460
Saving deposits | ​ | ​ | 8,492,708 | ​ | ​ | 62,657,175 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,883
Other deposits | ​ | ​ | 12,379 | ​ | ​ | 15,455 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 402,360 | ​ | ​ | 430,194
Interbank and overnight funds | ​ | ​ | 1,023,612 | ​ | ​ | 14,037,431 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | — | ​ | ​ | 15,081,920
Leases contracts | ​ | ​ | 2,989 | ​ | ​ | 115,379 | ​ | ​ | 356,454 | ​ | ​ | 2,316,926 | ​ | ​ | — | ​ | ​ | 2,791,748
Borrowing from banks and other | ​ | ​ | 6,089,836 | ​ | ​ | 4,531,168 | ​ | ​ | 7,158,457 | ​ | ​ | 1,647,251 | ​ | ​ | — | ​ | ​ | 19,426,712
Long-term debt | ​ | ​ | 812,106 | ​ | ​ | 771,189 | ​ | ​ | 7,133,109 | ​ | ​ | 14,711,422 | ​ | ​ | — | ​ | ​ | 23,427,826
Borrowing from development entities | ​ | ​ | 417,219 | ​ | ​ | 133,720 | ​ | ​ | 3,340,632 | ​ | ​ | 921,562 | ​ | ​ | — | ​ | ​ | 4,813,133
Total Liabilities | ​ | Ps. | 31,876,425 | ​ | Ps. | 150,771,053 | ​ | Ps. | 23,699,745 | ​ | Ps. | 33,620,104 | ​ | Ps. | 7,561,408 | ​ | Ps. | 247,528,735
​
Disclosure of breakdown of the liquid assets by maturity | December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Liquid assets | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | available at the end | ​ | ​ | ​ | ​ | ​ | From 31 to 90
Entity | ​ | of the year (1) | ​ | From 1 to 7 days (2) | ​ | From 1 to 30 days (2) | ​ | days (2)
Banco de Bogotá | Ps. | 13,469,768 | Ps. | 10,953,748 | Ps. | 2,928,936 | Ps. | (16,891,633)
Banco Occidente |  | 9,284,616 | ​ | 6,461,637 | ​ | 2,946,224 | ​ | (11,199,262)
Banco Popular |  | 4,030,595 | ​ | 3,580,936 | ​ | 893,612 | ​ | (5,667,658)
Banco AV Villas |  | 2,145,763 | ​ | 1,665,301 | ​ | 687,963 | ​ | (2,909,334)
Corficolombiana |  | 1,908,014 | ​ | 902,572 | ​ | 560,871 | ​ | (649,409)
Aval Fiduciaria | ​ | 18,675 | ​ | 11,010 | ​ | (18,256) | ​ | —
Aval Casa de Bolsa | ​ | 23,450 | ​ | 19,637 | ​ | — | ​ | —
​ December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Liquid assets | ​ | ​ | ​ | ​ | ​ | ​
​ |  | available at the end |  | ​ | ​ | ​ | ​ | From 31 to 90
Entity |  | of the year (1) | ​ | From 1 to 7 days (2) | ​ | From 1 to 30 days (2) | ​ | days (2)
Banco de Bogotá | Ps. | 11,924,823 | Ps. | 9,811,253 | Ps. | 2,568,828 | Ps. | (15,278,208)
Banco Occidente |  | 8,638,565 | ​ | 6,727,345 | ​ | 2,531,186 | ​ | (8,473,508)
Banco Popular |  | 4,896,134 | ​ | 4,641,802 | ​ | 1,525,529 | ​ | (5,458,950)
Banco AV Villas |  | 2,328,186 | ​ | 2,027,630 | ​ | 992,892 | ​ | (2,408,230)
Corficolombiana |  | 2,073,055 | ​ | 1,138,855 | ​ | 222,748 | ​ | (893,740)
Aval Fiduciaria | ​ | 30,428 | ​ | 13,512 | ​ | 1,413 | ​ | —
Aval Casa de Bolsa | ​ | 28,710 | ​ | 26,796 | ​ | — | ​ | —
(1) | Liquid assets are the sum of assets that are easily convertible into cash. Fixed income investments at amortized cost and financial investments pledged as collateral or subject to any other type of encumbrance, preventive measure or of any nature, that prevent their free assignment or transfer, as well as those that have been transferred under repurchase agreements, simultaneous or temporary transfer of securities are excluded. Liquid assets are measured at fair value (market prices on the evaluation date).
(2) | This amount is the remaining value of liquid assets in the specified time period, or the IRL, which is calculated as the difference between liquid assets and the liquidity requirement. The liquidity requirement is the difference between contractual cash inflows and contractual and non-contractual cash outflows during the period according to the IRL methodology.
Disclosure of IRL ratio amounts | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​
​ | ​ | Banco de Bogotá | ​ | Banco de Occidente | ​ | Banco Popular | ​ | Banco AV Villas | ​ | Corficolombiana | ​ | Aval Casa de Bolsa | ​ | Aval Fiduciaria
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 |  | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps billions)
IRL – 7 days | ​ | 10,954 | ​ | 9,811 | ​ | 5,028 | ​ | 5,610 | ​ | 3,581 | ​ | 4,642 | ​ | 1,665 | ​ | 2,028 | ​ | 903 | ​ | 1,207 | ​ | 20 | ​ | 27 | ​ | 11 | ​ | 14
IRL – 30 days | ​ | 2,929 | ​ | 2,569 | ​ | 1,814 | ​ | 1,816 | ​ | 894 | ​ | 1,526 | ​ | 688 | ​ | 993 | ​ | 561 | ​ | 661 | ​ | — | ​ | — | ​ | (18) | ​ | 1
Disclosure of IRL ration percentage | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​
​ | ​ | Banco de Bogotá | ​ | Banco de Occidente | ​ | Banco Popular | ​ | Banco AV Villas | ​ | Corficolombiana | ​ | Aval Casa de Bolsa | ​ | Aval Fiduciaria
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023 |  | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in percentages)
IRL – 7 days | ​ | 535 | ​ | 564 | ​ | 289 | ​ | 419 | ​ | 896 | ​ | 1,925 | ​ | 447 | ​ | 775 | ​ | 190 | ​ | 255 | ​ | 6 | ​ | 15 | ​ | 244 | ​ | 180
IRL – 30 days | ​ | 128 | ​ | 127 | ​ | 131 | ​ | 133 | ​ | 129 | ​ | 145 | ​ | 147 | ​ | 174 | ​ | 142 | ​ | 150 | ​ | — | ​ | — | ​ | 51 | ​ | 105
Disclosure of flows of the financial assets and liabilities including contractual interest receivable and payable | December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to six | ​ | From six to twelve | ​ | More than | ​ |  | ​
Assets |  | one month |  | months |  | months |  | a year |  | Total
Cash and cash equivalents | ​ | Ps. | 16,998,859 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 16,998,859
Trading investments in debt securities | ​ | ​ | 300,292 | ​ | ​ | 305,488 | ​ | ​ | 435,694 | ​ | ​ | 8,422,819 | ​ | ​ | 9,464,293
Investments in debt securities at FVOCI | ​ | ​ | 401,816 | ​ | ​ | 1,811,929 | ​ | ​ | 3,252,189 | ​ | ​ | 24,381,983 | ​ | ​ | 29,847,917
Investments in debt securities at amortized cost | ​ | ​ | 940,289 | ​ | ​ | 2,456,711 | ​ | ​ | 3,203,905 | ​ | ​ | 2,662,693 | ​ | ​ | 9,263,598
Commercial loans | ​ | ​ | 14,582,605 | ​ | ​ | 31,222,986 | ​ | ​ | 18,300,276 | ​ | ​ | 71,697,670 | ​ | ​ | 135,803,537
Consumer loans | ​ | ​ | 2,374,330 | ​ | ​ | 8,120,876 | ​ | ​ | 8,394,853 | ​ | ​ | 69,138,663 | ​ | ​ | 88,028,722
Mortgages loans | ​ | ​ | 372,088 | ​ | ​ | 1,150,098 | ​ | ​ | 1,292,659 | ​ | ​ | 39,222,723 | ​ | ​ | 42,037,568
Microcredit loans | ​ | ​ | 1,226 | ​ | ​ | 625 | ​ | ​ | 265 | ​ | ​ | 2,051 | ​ | ​ | 4,167
Interbank and overnight funds | ​ | ​ | 703,330 | ​ | ​ | 1,799 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 705,129
Trading derivatives | ​ | ​ | 376,454 | ​ | ​ | 325,466 | ​ | ​ | 144,525 | ​ | ​ | 170,457 | ​ | ​ | 1,016,902
Hedging derivatives | ​ | ​ | 3,054 | ​ | ​ | 53,560 | ​ | ​ | 21,102 | ​ | ​ | 8,476 | ​ | ​ | 86,192
Trade receivable | ​ | ​ | 2,864,204 | ​ | ​ | 318,938 | ​ | ​ | 4,548 | ​ | ​ | 25,143,889 | ​ | ​ | 28,331,579
Other assets | ​ | ​ | 156,961 | ​ | ​ | — | ​ | ​ | 5 | ​ | ​ | 720,429 | ​ | ​ | 877,395
Total Assets | ​ | Ps. | 40,075,508 | ​ | Ps. | 45,768,476 | ​ | Ps. | 35,050,021 | ​ | Ps. | 241,571,853 | ​ | Ps. | 362,465,858
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than | ​ | From one to six | ​ | From six to twelve | ​ | More than | ​ |  | ​
Liabilities |  | one month |  | months |  | months |  | a year |  | Total
Checking accounts | ​ | Ps. | 24,579,536 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 24,579,536
Time Deposits | ​ | ​ | 9,186,183 | ​ | ​ | 49,090,487 | ​ | ​ | 25,405,518 | ​ | ​ | 18,863,479 | ​ | ​ | 102,545,667
Saving deposits | ​ | ​ | 79,614,904 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 79,614,904
Other deposits | ​ | ​ | 235,111 | ​ | ​ | 111,456 | ​ | ​ | — | ​ | ​ | 1,343 | ​ | ​ | 347,910
Interbank and overnight funds | ​ | ​ | 17,666,654 | ​ | ​ | 538,143 | ​ | ​ | 332,010 | ​ | ​ | — | ​ | ​ | 18,536,807
Leases contracts | ​ | ​ | 13,178 | ​ | ​ | 105,803 | ​ | ​ | 144,018 | ​ | ​ | 2,673,140 | ​ | ​ | 2,936,139
Borrowing from banks and other | ​ | ​ | 1,912,104 | ​ | ​ | 9,177,276 | ​ | ​ | 4,258,097 | ​ | ​ | 7,336,503 | ​ | ​ | 22,683,980
Long-term debt | ​ | ​ | 395,469 | ​ | ​ | 1,156,876 | ​ | ​ | 886,593 | ​ | ​ | 26,947,429 | ​ | ​ | 29,386,367
Borrowing from development entities | ​ | ​ | 69,771 | ​ | ​ | 1,227,091 | ​ | ​ | 394,323 | ​ | ​ | 3,350,196 | ​ | ​ | 5,041,381
Trading derivatives | ​ | ​ | 308,653 | ​ | ​ | 380,271 | ​ | ​ | 95,804 | ​ | ​ | 240,701 | ​ | ​ | 1,025,429
Hedging derivatives | ​ | ​ | 1,369 | ​ | ​ | 8 | ​ | ​ | 3,220 | ​ | ​ | 4,180 | ​ | ​ | 8,777
Other liabilities | ​ | ​ | 4,112,180 | ​ | ​ | 316,871 | ​ | ​ | 83,494 | ​ | ​ | 2,206,175 | ​ | ​ | 6,718,720
Total Liabilities | ​ | Ps. | 138,095,112 | ​ | Ps. | 62,104,282 | ​ | Ps. | 31,603,077 | ​ | Ps. | 61,623,146 | ​ | Ps. | 293,425,617
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Commitments Loans | ​ | month | ​ | six months | ​ | twelve months | ​ | year | ​ | Total
Guarantees | ​ | Ps. | 48,394 | ​ | Ps. | 360,652 | ​ | Ps. | 1,064,744 | ​ | Ps. | 1,629,771 | ​ | Ps. | 3,103,561
Standby letters of credit | ​ | ​ | 26,546 | ​ | ​ | 145,194 | ​ | ​ | 195,627 | ​ | ​ | 16,905 | ​ | ​ | 384,272
Overdraft facility | ​ | ​ | 1,861,943 | ​ | ​ | 26,281 | ​ | ​ | 32,113 | ​ | ​ | 341,120 | ​ | ​ | 2,261,457
Standby credit card facility | ​ | ​ | 6,192,403 | ​ | ​ | 355,995 | ​ | ​ | 660,752 | ​ | ​ | 5,724,232 | ​ | ​ | 12,933,382
Undrawn approved loans | ​ | ​ | 394,475 | ​ | ​ | 113,970 | ​ | ​ | 2,611,051 | ​ | ​ | 201,208 | ​ | ​ | 3,320,704
Others | ​ | ​ | 2,017,804 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,017,804
Total Commitments Loans | ​ | Ps. | 10,541,565 | ​ | Ps. | 1,002,092 | ​ | Ps. | 4,564,287 | ​ | Ps. | 7,913,236 | ​ | Ps. | 24,021,180
​ December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Assets |  | month |  | six months |  | twelve months |  | year |  | Total
Cash and cash equivalents | ​ | Ps. | 18,604,184 | ​ | Ps. | 857 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 18,605,041
Trading investments in debt securities | ​ | ​ | 280,749 | ​ | ​ | 291,449 | ​ | ​ | 702,337 | ​ | ​ | 7,344,266 | ​ | ​ | 8,618,801
Investments in debt securities at FVOCI | ​ | ​ | 142,920 | ​ | ​ | 1,192,286 | ​ | ​ | 3,861,978 | ​ | ​ | 20,682,574 | ​ | ​ | 25,879,758
Investments in debt securities at amortized cost | ​ | ​ | 693,748 | ​ | ​ | 2,693,803 | ​ | ​ | 2,947,927 | ​ | ​ | 2,434,713 | ​ | ​ | 8,770,191
Commercial loans | ​ | ​ | 11,914,475 | ​ | ​ | 30,973,505 | ​ | ​ | 21,141,485 | ​ | ​ | 64,172,735 | ​ | ​ | 128,202,200
Consumer loans | ​ | ​ | 2,158,202 | ​ | ​ | 7,770,536 | ​ | ​ | 8,209,258 | ​ | ​ | 63,814,118 | ​ | ​ | 81,952,114
Mortgages loans | ​ | ​ | 343,857 | ​ | ​ | 978,325 | ​ | ​ | 1,013,632 | ​ | ​ | 33,229,142 | ​ | ​ | 35,564,956
Microcredit loans | ​ | ​ | 38,412 | ​ | ​ | 87,318 | ​ | ​ | 86,420 | ​ | ​ | 146,971 | ​ | ​ | 359,121
Interbank and overnight funds | ​ | ​ | 392,679 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 392,679
Trading derivatives | ​ | ​ | 1,172,036 | ​ | ​ | 640,291 | ​ | ​ | 111,538 | ​ | ​ | 110,978 | ​ | ​ | 2,034,843
Hedging derivatives | ​ | ​ | 47,977 | ​ | ​ | — | ​ | ​ | 685 | ​ | ​ | — | ​ | ​ | 48,662
Trade receivable | ​ | ​ | 3,127,198 | ​ | ​ | 113,763 | ​ | ​ | 29,350 | ​ | ​ | 22,733,228 | ​ | ​ | 26,003,539
Other assets | ​ | ​ | 156,961 | ​ | ​ | — | ​ | ​ | 5 | ​ | ​ | 720,429 | ​ | ​ | 877,395
Total Assets | ​ | Ps. | 39,073,398 | ​ | Ps. | 44,742,133 | ​ | Ps. | 38,104,615 | ​ | Ps. | 215,389,154 | ​ | Ps. | 337,309,300
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Liabilities |  | month |  | six months |  | twelve months |  | year |  | Total
Checking accounts | ​ | Ps. | 23,809,859 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 23,809,859
Time Deposits | ​ | ​ | 14,800,170 | ​ | ​ | 35,683,285 | ​ | ​ | 24,156,548 | ​ | ​ | 21,322,829 | ​ | ​ | 95,962,832
Saving deposits | ​ | ​ | 71,149,882 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 71,149,882
Other deposits | ​ | ​ | 374,711 | ​ | ​ | 54,195 | ​ | ​ | — | ​ | ​ | 1,287 | ​ | ​ | 430,193
Interbank and overnight funds | ​ | ​ | 13,305,891 | ​ | ​ | 1,788,786 | ​ | ​ | — | ​ | ​ | 20,877 | ​ | ​ | 15,115,554
Leases contracts | ​ | ​ | 13,938 | ​ | ​ | 106,429 | ​ | ​ | 120,495 | ​ | ​ | 3,078,016 | ​ | ​ | 3,318,878
Borrowing from banks and other | ​ | ​ | 1,663,276 | ​ | ​ | 6,250,680 | ​ | ​ | 3,090,588 | ​ | ​ | 11,827,108 | ​ | ​ | 22,831,652
Long-term debt | ​ | ​ | 121,155 | ​ | ​ | 1,272,012 | ​ | ​ | 1,344,746 | ​ | ​ | 26,135,181 | ​ | ​ | 28,873,094
Borrowing from development entities | ​ | ​ | 837,304 | ​ | ​ | 657,920 | ​ | ​ | 689,454 | ​ | ​ | 10,664,762 | ​ | ​ | 12,849,440
Trading derivatives | ​ | ​ | 1,263,315 | ​ | ​ | 522,915 | ​ | ​ | 155,907 | ​ | ​ | 176,630 | ​ | ​ | 2,118,767
Hedging derivatives | ​ | ​ | 204,251 | ​ | ​ | 305 | ​ | ​ | 5,252 | ​ | ​ | 6,722 | ​ | ​ | 216,530
Other liabilities | ​ | ​ | 5,278,275 | ​ | ​ | 330,995 | ​ | ​ | 189,229 | ​ | ​ | 1,951,625 | ​ | ​ | 7,750,124
Total Liabilities | ​ | Ps. | 132,822,027 | ​ | Ps. | 46,667,522 | ​ | Ps. | 29,752,219 | ​ | Ps. | 75,185,037 | ​ | Ps. | 284,426,805
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than one | ​ | From one to | ​ | From six to | ​ | More than a | ​ | ​ | ​
Commitments Loans |  | month |  | six months |  | twelve months |  | year |  | Total
Guarantees | ​ | Ps. | 1,813,970 | ​ | Ps. | 80,012 | ​ | Ps. | 30,320 | ​ | Ps. | 497,844 | ​ | Ps. | 2,422,146
Standby letters of credit | ​ | ​ | 606,747 | ​ | ​ | 89,801 | ​ | ​ | 925 | ​ | ​ | 39,000 | ​ | ​ | 736,473
Overdraft facility | ​ | ​ | 2,264,226 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,264,226
Standby credit card facility | ​ | ​ | 11,917,268 | ​ | ​ | 112,006 | ​ | ​ | 84,005 | ​ | ​ | 336,019 | ​ | ​ | 12,449,298
Undrawn approved loans | ​ | ​ | 4,002,210 | ​ | ​ | 218,112 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,220,322
Others | ​ | ​ | 2,686,426 | ​ | ​ | 70,360 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,756,786
Total Commitments Loans | ​ | Ps. | 23,290,847 | ​ | Ps. | 570,291 | ​ | Ps. | 115,250 | ​ | Ps. | 872,863 | ​ | Ps. | 24,849,251
​
Disclosure of subsidiaries complied with the minimum regulatory capital requirements | The following tables show the separate and consolidated (where applicable) capitalization information of our main direct and indirect subsidiaries: ​ Banco de Bogotá S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Separate basis | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps) | ​ | (in Ps)
Subscribed and paid-in capital |  | 3,553 |  | 3,553 |  | 3,553 |  | 3,553
Reserves and retained earnings |  | 14,980,050 |  | 14,635,826 |  | 15,426,827 |  | 14,988,657
Other comprehensive income | ​ | 246,238 |  | 8,114 |  | 244,407 |  | (122,944)
Net income for the period | ​ | 1,128,549 |  | 1,024,884 |  | 1,090,178 |  | 954,173
Non-controlling interests |  | — |  | — |  | — |  | —
Deductions: |  | ​ | ​ | ​ |  | ​ | ​ | ​
Unconsolidated financial sector investments |  | — |  | — |  | — |  | —
Goodwill and other intangibles |  | (1,388,211) |  | (1,220,146) |  | (1,709,972) |  | (1,504,225)
Deferred tax assets |  | (783,110) |  | (815,194) |  | (672,462) |  | (672,813)
Other |  | — |  | — |  | (1,431) |  | (1,431)
CET1 |  | 14,187,069 |  | 13,637,037 |  | 14,381,100 |  | 13,644,970
Hybrid instruments recognized as additional primary capital | ​ | — |  | — |  | — |  | —
Other | ​ | — |  | — |  | — |  | —
AT1 |  | — |  | — |  | — |  | —
Tier I | ​ | 14,187,069 | ​ | 13,637,037 | ​ | 14,381,100 | ​ | 13,644,970
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 2,459,094 |  | 2,573,696 |  | 2,459,094 |  | 2,573,696
Plus/minus others |  | 134,586 |  | 160,637 |  | — |  | —
Tier II capital |  | 2,593,680 |  | 2,734,333 |  | 2,459,094 |  | 2,573,696
Other deductions from technical capital |  | — |  | — |  | — |  | —
Technical capital |  | 16,780,749 |  | 16,371,370 |  | 16,840,194 |  | 16,218,666
Risk-weighted assets |  | 81,152,551 |  | 76,811,668 |  | 97,961,017 |  | 91,625,712
Market risk |  | 153,522 |  | 491,571 |  | 318,203 |  | 639,228
Market risk exposure (1) |  | 1,705,799 |  | 5,461,900 |  | 3,535,594 |  | 7,102,531
Operational risk | ​ | 565,377 |  | 521,135 |  | 664,410 |  | 612,546
Operational risk exposure (1) | ​ | 6,281,962 |  | 5,790,384 | ​ | 7,382,337 |  | 6,806,068
Risk-weighted assets including regulatory market risk and operational risk |  | 89,140,312 | ​ | 88,063,952 |  | 108,878,948 | ​ | 105,534,311
CET1 solvency ratio |  | 15.92% | ​ | 15.49% |  | 13.21% | ​ | 12.93%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Separate basis | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps) | ​ | (in Ps)
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | 0.00% | ​ | 0.00% | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 15.92% | ​ | 15.49% | ​ | 13.21% | ​ | 12.93%
Tier II contribution to solvency ratio |  | 2.91% | ​ | 3.10% |  | 2.26% | ​ | 2.44%
Total solvency ratio (2) |  | 18.83% | ​ | 18.59% |  | 15.47% | ​ | 15.37%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | ​ | 14,187,069 |  | 13,637,037 |  | 14,381,099 |  | 13,644,969
Exposure measure | ​ | 129,644,773 |  | 120,114,582 |  | 154,516,917 |  | 141,766,918
Leverage ratio | ​ | 10.94% | ​ | 11.35% | ​ | 9.31% | ​ | 9.62%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ Banco de Occidente S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps) | ​ | (in Ps)
Subscribed and paid-in capital |  | 4,677 |  | 4,677 |  | 4,677 |  | 4,677
Reserves and retained earnings |  | 4,996,740 |  | 4,782,349 |  | 5,253,452 |  | 4,996,111
Other comprehensive income | ​ | 53,594 |  | 28,731 |  | 209,136 |  | 176,033
Net income for the period | ​ | 494,992 |  | 430,603 |  | 473,554 |  | 473,554
Non-controlling interests |  | — |  | — |  | 16,902 |  | 11,843
Deductions: |  | ​ | ​ | ​ |  | ​ | ​ | ​
Unconsolidated financial sector investments |  | — |  | — |  | — |  | —
Goodwill and other intangibles |  | (693,741) |  | (643,350) |  | (651,630) |  | (594,581)
Deferred tax assets |  | (233,646) |  | (251,878) |  | — |  | —
Other |  | (2,743) |  | (2,867) |  | (2,743) |  | (2,867)
CET1 |  | 4,619,873 |  | 4,348,265 |  | 5,303,348 |  | 5,064,770
Hybrid instruments recognized as additional primary capital | ​ | — |  | — |  | — |  | —
Other | ​ | — |  | — |  | — |  | —
AT1 |  | — |  | — |  | — |  | —
Tier I | ​ | 4,619,873 | ​ | 4,348,265 | ​ | 5,303,348 | ​ | 5,064,770
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 1,357,700 |  | 649,305 |  | 1,357,700 |  | 649,305
Plus/minus others |  | 30,716 |  | 26,190 |  | — |  | —
Tier II capital |  | 1,388,416 |  | 675,495 |  | 1,357,700 |  | 649,305
Other deductions from technical capital |  | — |  | — |  | — |  | —
Technical capital |  | 6,008,289 |  | 5,023,760 |  | 6,661,048 |  | 5,714,075
Risk-weighted assets |  | 40,395,605 |  | 38,073,928 |  | 44,446,464 |  | 41,324,390
Market risk |  | 339,369 |  | 184,778 |  | 381,971 |  | 218,356
Market risk exposure (1) |  | 3,770,764 |  | 2,053,092 |  | 4,244,121 |  | 2,426,174
Operational risk | ​ | 282,931 |  | 235,639 |  | 283,565 |  | 236,239
Operational risk exposure (1) | ​ | 3,143,676 |  | 2,618,213 | ​ | 3,150,726 |  | 2,624,877
Risk-weighted assets including regulatory market risk and operational risk |  | 47,310,045 | ​ | 42,745,233 |  | 51,841,311 | ​ | 46,375,441
CET1 solvency ratio |  | 9.77% | ​ | 10.17% |  | 10.23% | ​ | 10.92%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | 0.00% | ​ | 0.00% | ​ | 0.00%
Tier 1 capital solvency ratio |  | 9.77% | ​ | 10.17% | ​ | 10.23% | ​ | 10.92%
Tier II contribution to solvency ratio |  | 2.93% | ​ | 1.58% |  | 2.62% | ​ | 1.40%
Total solvency ratio (2) | ​ | 12.70% | ​ | 11.75% |  | 12.85% | ​ | 12.32%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | ​ | 4,619,873 |  | 4,348,265 |  | 5,303,348 |  | 5,064,770
Exposure measure | ​ | 75,193,855 |  | 65,855,871 |  | 81,253,921 |  | 70,759,147
Leverage ratio | ​ | 6.14% | ​ | 6.60% | ​ | 6.53% | ​ | 7.16%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ Banco Comercial AV Villas S.A.
​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis
​ | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps)
Subscribed and paid-in capital |  | 22,297 |  | 22,297
Reserves and retained earnings |  | 1,545,974 |  | 1,658,248
Other comprehensive income | ​ | 123,694 |  | 57,285
Net income for the period | ​ | (116,277) |  | (117,126)
Non-controlling interests |  | — |  | —
Deductions: |  | ​ | ​ | ​
Unconsolidated financial sector investments |  | — |  | —
Goodwill and other intangibles |  | (194,924) |  | (159,586)
Deferred tax assets |  | (10,420) |  | (10,239)
Other |  | (116,928) |  | (123,976)
CET1 |  | 1,253,416 |  | 1,326,903
Hybrid instruments recognized as additional primary capital | ​ | — |  | —
Other | ​ | 176 |  | 176
AT1 |  | 176 |  | 176
Tier I | ​ | 1,253,592 | ​ | 1,327,079
​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 150,000 |  | —
Plus/minus others |  | 31,568 |  | 24,471
Tier II capital |  | 181,568 |  | 24,471
Other deductions from technical capital |  | — |  | —
Technical capital |  | 1,435,160 |  | 1,351,550
Risk-weighted assets |  | 10,473,834 |  | 10,054,415
Market risk |  | 22,567 |  | 47,003
Market risk exposure (1) |  | 250,741 |  | 522,254
Operational risk | ​ | 102,999 |  | 95,732
Operational risk exposure (1) | ​ | 1,144,438 |  | 1,063,689
Risk-weighted assets including regulatory market risk and operational risk |  | 11,869,013 | ​ | 11,640,358
CET1 solvency ratio |  | 10.56% | ​ | 11.40%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | 0.00%
Tier 1 capital solvency ratio |  | 10.56% | ​ | 11.40%
Tier II contribution to solvency ratio |  | 1.53% | ​ | 0.21%
Total solvency ratio (2) | ​ | 12.09% | ​ | 11.61%
​ | ​ | ​ | ​ | ​
Capital measure | ​ | 1,253,592 |  | 1,327,079
Exposure measure | ​ | 19,170,558 |  | 18,873,410
Leverage ratio | ​ | 6.54% | ​ | 7.03%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ ​ Banco Popular S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps) | ​ | (in Ps)
Subscribed and paid-in capital |  | 77,253 |  | 77,253 |  | 77,253 |  | 77,253
Reserves and retained earnings |  | 2,496,783 |  | 2,839,567 |  | 2,546,400 |  | 2,981,939
Other comprehensive income | ​ | 82,992 |  | 79,481 |  | 251,899 |  | 222,322
Net income for the period | ​ | (226,699) |  | (347,409) |  | (314,876) |  | (402,676)
Non-controlling interests |  | — |  | — |  | 6,866,755 |  | 6,794,087
Deductions: |  | ​ | ​ | ​ |  | ​ | ​ | ​
Unconsolidated financial sector investments |  | — |  | — |  | — |  | —
Goodwill and other intangibles |  | (390,836) |  | (361,170) |  | (460,169) |  | (446,032)
Deferred tax assets |  | — |  | — |  | — |  | —
Other |  | (94,690) |  | (87,539) |  | (94,690) |  | (89,253)
CET1 |  | 1,944,803 |  | 2,200,183 |  | 8,872,572 |  | 9,137,640
Hybrid instruments recognized as additional primary capital | ​ | — |  | — |  | — |  | —
Other | ​ | — |  | — |  | — |  | —
AT1 |  | — |  | — |  | — |  | —
Tier I | ​ | 1,944,803 | ​ | 2,200,183 | ​ | 8,872,572 | ​ | 9,137,640
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | 319,316 |  | 327,018 |  | 69,316 |  | 77,018
Plus/minus others |  | 15,349 |  | 20,775 |  | — |  | —
Tier II capital |  | 334,665 |  | 347,793 |  | 69,316 |  | 77,018
Other deductions from technical capital |  | — |  | — |  | (41,551) |  | (36,876)
Technical capital |  | 2,279,468 |  | 2,547,976 |  | 8,900,337 |  | 9,177,782
Risk-weighted assets |  | 17,069,637 |  | 16,670,146 |  | 37,339,994 |  | 36,166,365
Market risk |  | 16,967 |  | 83,118 |  | 291,145 |  | 336,718
Market risk exposure (1) |  | 188,523 |  | 923,539 |  | 3,234,940 |  | 3,741,309
Operational risk | ​ | 144,415 |  | 136,419 |  | 414,441 |  | 462,427
Operational risk exposure (1) | ​ | 1,604,616 |  | 1,515,762 | ​ | 4,604,901 |  | 5,138,073
Risk-weighted assets including regulatory market risk and operational risk |  | 18,862,776 | ​ | 19,109,447 |  | 45,179,835 | ​ | 45,045,747
CET1 solvency ratio |  | 10.31% | ​ | 11.51% |  | 19.64% | ​ | 20.29%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | 0.00% | ​ | 0.00% | ​ | 0.00%
Tier 1 capital solvency ratio |  | 10.31% | ​ | 11.51% | ​ | 19.64% | ​ | 20.29%
Tier II contribution to solvency ratio |  | 1.77% | ​ | 1.82% |  | 0.15% | ​ | 0.17%
Total solvency ratio (2) | ​ | 12.08% | ​ | 13.33% |  | 19.70% | ​ | 20.37%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | ​ | 1,944,803 |  | 2,200,184 |  | 8,872,572 |  | 9,137,641
Exposure measure | ​ | 29,036,941 |  | 29,393,566 |  | 55,602,943 |  | 56,066,107
Leverage ratio | ​ | 6.70% | ​ | 7.49% | ​ | 15.96% | ​ | 16.30%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. ​ ​ Corficolombiana S.A. Starting November 22, 2023, Corficolombiana is consolidated under Banco Popular as a result of the shareholders’ agreement mentioned above. Notwithstanding the above, Corficolombiana has to comply with minimum capital requirements on a separate and consolidated basis.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis | ​ | Consolidated basis
​ | ​ | At December 31, | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 (3) | ​ | 2023
​ | ​ | (in Ps) | ​ | (in Ps)
Subscribed and paid-in capital |  | 3,464 |  | 3,464 |  | — |  | 3,464
Reserves and retained earnings |  | 12,016,888 |  | 11,233,257 |  | — |  | 10,829,636
Other comprehensive income |  | (12,237) |  | (76,643) |  | — |  | 366,032
Net income for the period | ​ | 327,654 |  | 808,982 | ​ | — |  | 886,012
Non-controlling interests | ​ | — |  | — | ​ | — |  | 1,380
Deductions: |  | ​ | ​ | ​ |  | ​ | ​ | ​
Unconsolidated financial sector investments |  | — |  | — |  | — |  | —
Goodwill and other intangibles |  | (104,519) |  | (99,130) |  | — |  | (78,011)
Deferred tax assets |  | — |  | — |  | — |  | —
Other |  | (1,512) |  | (1,480) |  | — |  | (5,964)
CET1 |  | 12,229,738 |  | 11,868,450 |  | — |  | 12,002,549
Hybrid instruments recognized as additional primary capital | ​ | — |  | — | ​ | — |  | —
Other | ​ | 192 |  | 192 | ​ | — |  | 192
AT1 | ​ | 192 |  | 192 | ​ | — |  | 192
Tier I | ​ | 12,229,930 | ​ | 11,868,642 | ​ | — | ​ | 12,002,741
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Subordinated instruments |  | — |  | — |  | — |  | —
Plus/minus others |  | — |  | — |  | — |  | —
Tier II capital |  | — |  | — |  | — |  | —
Other deductions from technical capital |  | (41,551) |  | (36,876) |  | — |  | (36,876)
Technical capital |  | 12,188,379 |  | 11,831,766 |  | — |  | 11,965,865
Risk-weighted assets |  | 20,630,956 |  | 19,894,398 |  | — |  | 20,189,704
Market risk |  | 320,096 |  | 235,605 |  | — |  | 240,068
Market risk exposure (1) |  | 3,556,617 |  | 2,617,835 |  | — |  | 2,667,427
Operational risk | ​ | 271,948 |  | 290,604 | ​ | — |  | 298,733
Operational risk exposure (1) | ​ | 3,021,644 |  | 3,228,933 | ​ | — |  | 3,319,258
Risk-weighted assets including regulatory market risk and operational risk |  | 27,209,217 | ​ | 25,741,166 |  | — | ​ | 26,176,389
CET1 solvency ratio |  | 44.95% | ​ | 46.11% |  | 0.00% | ​ | 45.85%
AT1 contribution to solvency ratio | ​ | 0.00% | ​ | 0.00% | ​ | 0.00% | ​ | 0.00%
Tier 1 capital solvency ratio | ​ | 44.95% | ​ | 46.11% | ​ | 0.00% | ​ | 45.85%
Tier II contribution to solvency ratio |  | 0.00% | ​ | 0.00% |  | 0.00% | ​ | 0.00%
Total solvency ratio (2) |  | 44.80% | ​ | 45.96% |  | 0.00% | ​ | 45.71%
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Capital measure | ​ | 12,229,930 |  | 11,868,643 | ​ | — |  | 12,002,741
Exposure measure | ​ | 27,239,441 |  | 27,068,698 | ​ | — |  | 27,699,079
Leverage ratio | ​ | 44.90% | ​ | 43.85% | ​ | 0.00% | ​ | 43.33%
(1) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (2) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk. (3) At December 31, 2024 Corficolombiana was not required to comply with consolidated solvency measures as it no longer had investments in financial subsidiaries, following the sale of Fiduciaria Corficolombiana (currently Aval Fiduciaria) and Casa de Bolsa (currently Aval Casa de Bolsa) to Grupo Aval. ​ ​ ​ Porvenir S.A. ​ In Colombia, pension and severance fund administrators are subject to specific regulation regarding capital adequacy. On February 3, 2022 the Decree 175, which amended Decree 2555 of 2010, modified technical capital requirements for pension and severance fund administrators, migrating definitions on technical capital and risk-weighted assets closer to the Basel III framework. The Superintendency of Finance published instructions corresponding to the application of this Decree in December 2022. Pension and severance fund managers had a twelve-month transition period starting on January 2023 and were fully compliant with this regulation starting on February 2024. ​
​ | ​ | ​ | ​ | ​
​ | ​ | Separate basis
​ | ​ | At December 31,
​ | ​ | 2024 | ​ | 2023
​ | ​ | (in Ps)
Subscribed and paid-in capital |  | 109,211 |  | 109,211
Reserves and retained earnings |  | 2,543,792 |  | 2,265,587
Other comprehensive income | ​ | (19,698) |  | —
Net income for the period | ​ | 652,600 |  | —
Non-controlling interests | ​ | — |  | —
Deductions: | ​ | ​ | ​ | ​
Unconsolidated financial sector investments | ​ | — |  | —
Goodwill and other intangibles | ​ | (381,208) |  | —
Deferred tax assets | ​ | (25,646) |  | —
Others |  | (53,826) |  | (50,626)
Primary capital |  | 2,825,225 |  | 2,324,172
​ | ​ | ​ | ​ | ​
Unrealized gains/losses on securities available for sale (1) |  | — |  | (8,474)
Secondary capital (Tier II) |  | — |  | (8,474)
​ | ​ | ​ | ​ | ​
Deductions: | ​ | ​ | ​ | ​
Value of the stabilization reserve | ​ | (2,269,084) |  | (1,911,568)
Technical capital |  | 556,141 |  | 404,130
Risk-weighted assets |  | 671,894 |  | 886,689
Market risk |  | 3,832 |  | 10,927
Market risk exposure (2) |  | 42,577 |  | 121,408
Operational risk | ​ | 121,454 |  | 122,398
Operational risk exposure (2) | ​ | 1,349,490 |  | 1,359,975
Risk-weighted assets including regulatory market risk and operational risk |  | 2,063,961 |  | 2,368,072
Solvency ratio (3) |  | 26.95% | ​ | 17.07%
(1) Unrealized gains/losses on securities available for sale do not flow through the Statement of Income until such securities are disposed of and the gain or loss is realized. (2) Regulatory value at risk consists of value at risk multiplied by (100/9) as required by the Superintendency of Finance. Regulatory operational risk consists of operational risk multiplied by (100/9) as required by the Superintendency of Finance. (3) Solvency ratio is calculated as technical capital to risk-weighted assets, including regulatory value at risk and regulatory operational risk.
COLOMBIA |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of macroeconomic variables used expected credit loss calculation | ​
​ | ​ | ​ | ​ | ​ | ​
​ | 2024 | ​ | Expected for 2024 in 2023
​ | Real Scenario | ​ | Scenario A | Scenario B | Scenario C
Inflation | 5.20% | ​ | 4.44% | 6.05% | 8.26%
DTF Interest rate | 9.22% | ​ | 7.10% | 9.04% | 10.62%
GDP Growth | 1.74% | ​ | (1.07%) | 0.99% | 2.70%
Used home prices | 0.79% | ​ | (3.15%) | (2.11%) | (1.02%)
Unemployment rate | 9.10% | ​ | 11.96% | 10.43% | 8.77%
Disclosure of economic scenario for key indicators of credit risk | The economic scenarios used as of December 31, 2024, and 2023 (one-year projections) include the following expected scenarios of key indicators (among others) for Colombia. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | One year projection in 2024 | ​ | One year projection in 2023
​ | Scenario A | Scenario B | Scenario C | ​ | Scenario A | Scenario B | Scenario C
Unemployment rate | 11.46% | 10.46% | 9.99% | ​ | 11.96% | 10.43% | 8.77%
GDP Growth | 0.55% | 2.68% | 3.75% | ​ | (1.07%) | 0.99% | 2.70%
Inflation | 3.90% | 3.90% | 3.67% | ​ | 4.44% | 6.05% | 8.26%
Interest rate | 5.25% | 6.25% | 6.25% | ​ | 6.25% | 8.50% | 10.25%
​ The following additional variables were relevant to the models used by our banks in 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | One year projection in 2024 | ​ | One year projection in 2023
​ | Scenario A | Scenario B | Scenario C | ​ | Scenario A | Scenario B | Scenario C
DTF Interest rate | 4.97% | 6.03% | 5.82% | ​ | 7.10% | 9.04% | 10.62%
Used home prices | 1.07% | 2.20% | 3.10% | ​ | (3.15%) | (2.11%) | (1.02%)
Disclosure of scenario probability weightings applied in measuring ECL | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 | ​ | ​ | 2023
​ | ​ | Scenario A | ​ | Scenario B | ​ | Scenario C | ​ | ​ | Scenario A | ​ | Scenario B | ​ | Scenario C
Scenario probability weighting | ​ | 27% | ​ | 56% | ​ | 17% | ​ | ​ | 27% | ​ | 56% | ​ | 17%
PANAMA |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of macroeconomic variables used expected credit loss calculation | ​
​ | ​ | ​ | ​ | ​ | ​
​ | 2024 | ​ | Expected for 2024 in 2023
​ | Real Scenario | ​ | Scenario A | Scenario B | Scenario C
Inflation | (0.20%) | ​ | 2.80% | 2.32% | 1.83%
Nominal interest rate variation | 0.20% | ​ | 0.57% | 0.52% | 0.48%
GDP Growth | 2.00% | ​ | 7.03% | 7.64% | 8.25%
Disclosure of economic scenario for key indicators of credit risk | The economic scenarios used as of December 31, 2024, and 2023 (one-year projections) include the following expected scenarios of key indicators (among others) for Panamá. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | One year projection in 2024 | ​ | One year projection in 2023
​ | Scenario A | Scenario B | Scenario C | ​ | Scenario A | Scenario B | Scenario C
Inflation | 2.33% | 2.15% | 1.51% | ​ | 2.80% | 2.32% | 1.83%
Nominal interest rate variation | 0.14% | 0.10% | (0.02%) | ​ | 0.57% | 0.52% | 0.48%
IMAE (1) | 2.79% | 3.03% | 3.42% | ​ | — | — | —
GDP Growth | — | — | — | ​ | 7.03% | 7.64% | 8.25%
(1) Monthly Indicator of Economic Activity.
Disclosure of scenario probability weightings applied in measuring ECL | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 | ​ | ​ | 2023
​ | ​ | Scenario A | ​ | Scenario B | ​ | Scenario C | ​ | ​ | Scenario A | ​ | Scenario B | ​ | Scenario C
Scenario probability weighting |  | 15% | ​ | 75% | ​ | 10% | ​ | ​ | 10% | ​ | 50% | ​ | 40%
Banco de Bogota S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 160,445 | Ps. | 427,563 | Ps. | 552,647 | Ps. | 160,445
Exchange rate |  | 91,087 | ​ | 141,196 | ​ | 166,334 | ​ | 155,113
Shares |  | 1,947 | ​ | 10,929 | ​ | 37,644 | ​ | 2,077
Mutual funds |  | 411 | ​ | 1,549 | ​ | 2,788 | ​ | 568
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 423,347 | Ps. | 428,765 | Ps. | 440,804 | Ps. | 440,804
Exchange rate |  | 105,390 | ​ | 138,671 | ​ | 175,945 | ​ | 160,165
Shares |  | 3,891 | ​ | 12,573 | ​ | 37,830 | ​ | 37,830
Mutual funds |  | 106 | ​ | 3,860 | ​ | 13,085 | ​ | 429
Banco de Occidente S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 264,941 | Ps. | 322,068 | Ps. | 379,009 | Ps. | 379,009
Exchange rate |  | 1,078 | ​ | 3,402 | ​ | 9,151 | ​ | 1,971
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | 934 | ​ | 991 | ​ | 1,031 | ​ | 992
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | ---
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 179,858 | Ps. | 205,998 | Ps. | 251,416 | Ps. | 217,031
Exchange rate |  | 717 | ​ | 3,662 | ​ | 11,894 | ​ | 717
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | 569 | ​ | 15,259 | ​ | 85,455 | ​ | 607
Banco Popular S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 205,759 | Ps. | 328,266 | Ps. | 410,228 | Ps. | 205,759
Exchange rate |  | 19,869 | ​ | 39,424 | ​ | 59,084 | ​ | 51,982
Shares |  | 6,884 | ​ | 11,331 | ​ | 15,090 | ​ | 15,090
Mutual funds |  | 18,201 | ​ | 19,668 | ​ | 23,969 | ​ | 18,314
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 82,783 | Ps. | 114,642 | Ps. | 299,985 | Ps. | 299,985
Exchange rate |  | 5,050 | ​ | 6,783 | ​ | 7,759 | ​ | 7,221
Shares |  | 148 | ​ | 687 | ​ | 6,586 | ​ | 6,586
Mutual funds |  | 7,255 | ​ | 16,714 | ​ | 22,926 | ​ | 22,926
(1) The market value at risk information corresponds to Banco Popular's consolidated information. Corficolombiana's information is presented separately, due to its materiality.
Banco Comercial AV Villas S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | ---
Maximum, Minimum and Average VaR Values
December 31, 2024
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 22,193 | Ps. | 29,979 | Ps. | 43,936 | Ps. | 22,193
Exchange rate |  | 4 | ​ | 84 | ​ | 472 | ​ | 148
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | 121 | ​ | 251 | ​ | 447 | ​ | 225
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 46,209 | Ps. | 65,592 | Ps. | 86,967 | Ps. | 46,209
Exchange rate |  | 1 | ​ | 46 | ​ | 153 | ​ | 10
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | 221 | ​ | 6,930 | ​ | 14,175 | ​ | 785
Corficolombiana S.A |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 220,886 | Ps. | 271,679 | Ps. | 341,730 | Ps. | 252,417
Exchange rate |  | 19,172 | ​ | 38,723 | ​ | 55,653 | ​ | 51,653
Shares |  | 6,731 | ​ | 11,457 | ​ | 14,918 | ​ | 14,918
Mutual funds |  | 983 | ​ | 1,200 | ​ | 1,424 | ​ | 1,108
(1) The market value at risk information at December 31, 2024 corresponds to Corficolombiana's separate information. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 190,139 | Ps. | 209,769 | Ps. | 227,913 | Ps. | 221,409
Exchange rate |  | 4,381 | ​ | 16,757 | ​ | 24,799 | ​ | 4,381
Shares |  | 7,086 | ​ | 7,501 | ​ | 8,007 | ​ | 7,221
Mutual funds |  | 7,057 | ​ | 8,187 | ​ | 9,856 | ​ | 7,057
(1) The market value at risk information at December 31, 2023 corresponds to Corficolombiana's consolidated information, including Aval Fiduciaria and Aval Casa de Bolsa.
Sociedad Administradora de Fondos de Pensiones y Cesantias Porvenir S.A. |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 7,623 | Ps. | 14,368 | Ps. | 16,520 | Ps. | 7,623
Exchange rate |  | 7 | ​ | 233 | ​ | 419 | ​ | 275
Shares |  | 1,624 | ​ | 2,090 | ​ | 2,654 | ​ | 1,790
Mutual funds |  | 782 | ​ | 2,365 | ​ | 6,478 | ​ | 1,074
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 12,190 | Ps. | 24,500 | Ps. | 38,914 | Ps. | 18,822
Exchange rate |  | 115 | ​ | 978 | ​ | 2,900 | ​ | 597
Shares |  | 1,710 | ​ | 2,347 | ​ | 3,091 | ​ | 1,973
Mutual funds |  | 457 | ​ | 2,650 | ​ | 5,829 | ​ | 3,094
​ ​
Aval Fiduciaria S.A |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 607 | Ps. | 1,133 | Ps. | 2,111 | Ps. | 717
Exchange rate |  | — | ​ | — | ​ | — | ​ | —
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | — | ​ | — | ​ | — | ​ | —
(1) The market value-at-risk information for the year 2024 corresponds to the data from Aval Fiduciaria following the acquisition by Grupo Aval Acciones y Valores S.A.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 786 | Ps. | 1,139 | Ps. | 1,610 | Ps. | 865
Exchange rate |  | — | ​ | — | ​ | — | ​ | —
Shares |  | — | ​ | — | ​ | — | ​ | —
Mutual funds |  | — | ​ | — | ​ | — | ​ | —
Aval Casa de Bolsa S.A |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of VaR calculation relating to each of the risk factors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2024 (1)
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 3,192 | Ps. | 4,434 | Ps. | 5,724 | Ps. | 5,628
Exchange rate |  | 91 | ​ | 319 | ​ | 588 | ​ | 331
Shares |  | 582 | ​ | 1,325 | ​ | 2,042 | ​ | 820
Mutual funds |  | 12 | ​ | 12 | ​ | 12 | ​ | 12
(1) The market value-at-risk information for the year 2024 corresponds to the data from Aval Casa de Bolsa following the acquisition by Grupo Aval Acciones y Valores S.A. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Maximum, Minimum and Average VaR Values
December 31, 2023
​ | ​ | Minimum | ​ | Average | ​ | Maximum | ​ | Period end
Interest rate | Ps. | 1,588 | Ps. | 2,156 | Ps. | 2,791 | Ps. | 2,791
Exchange rate |  | 8 | ​ | 301 | ​ | 849 | ​ | 8
Shares |  | 110 | ​ | 722 | ​ | 1,412 | ​ | 787
Mutual funds |  | 12 | ​ | 21 | ​ | 27 | ​ | 12
Financial assets at fair value through profit or loss, classified as held for trading, category, International Financial Reporting Standards 9 [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Investment grade |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 10,699,113 |  | Ps. | 5,764,699
Other public entities (**) |  | ​ | 12,450 |  | ​ | 18,886
Corporate |  | ​ | 3,996 |  | ​ | 3,412
Financial entities |  | ​ | 161,465 |  | ​ | 349,273
Total investment grade |  | Ps. | 10,877,024 |  | Ps. | 6,136,270
Speculative grade |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 17,824 |  | Ps. | 62,213
Other public entities (**) | ​ | ​ | 171,310 | ​ | ​ | 136,851
Corporate | ​ | ​ | 30,527 | ​ | ​ | 42,581
Financial entities |  | ​ | 840,729 |  | ​ | 735,187
Total Speculative grade |  | Ps. | 1,060,390 |  | Ps. | 976,832
Without grade or not available |  | ​ | ​ |  | ​ | ​
Corporate |  | Ps. | — |  | Ps. | 278
Total without grade or not available |  | Ps. | — |  | Ps. | 278
​ |  | Ps. | 11,937,414 |  | Ps. | 7,113,380
(*) A sovereign credit rating considers the risk of Treasury issuer or similar agency (government debt portfolio). (**) Corresponds to operations with government entities, including public administrations in general (including regional and local governments). ​
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
In Colombian Pesos |  | ​ | ​ |  | ​ | ​
Securities issued or secured by Colombian Government |  | Ps. | 10,623,734 |  | Ps. | 5,732,620
Securities issued or secured by other Colombian Government entities |  | ​ | 183,760 |  | ​ | 155,737
Securities issued or secured by other financial entities |  | ​ | 864,036 |  | ​ | 902,652
Securities issued or secured by non-financial sector entities |  | ​ | 7,749 |  | ​ | 2,994
Others |  | ​ | 15,768 |  | ​ | 20,585
Total In Colombian Pesos |  | Ps. | 11,695,047 |  | Ps. | 6,814,588
​ | ​ | ​ | ​ | ​ | ​ | ​
In foreign currency |  | ​ | ​ |  | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
Securities issued or secured by Colombian Government |  | Ps. | 17,824 |  | Ps. | 62,212
Securities issued or secured by foreign Governments |  | ​ | 75,379 |  | ​ | 32,079
Securities issued or secured by other financial entities |  | ​ | 138,158 |  | ​ | 181,809
Securities issued or secured by non-financial sector entities | ​ | ​ | 1,064 | ​ | ​ | 3,412
Others |  | ​ | 9,942 |  | ​ | 19,280
Total In foreign currency |  | Ps. | 242,367 |  | Ps. | 298,792
Total trading debt securities |  | Ps. | 11,937,414 |  | Ps. | 7,113,380
​
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Speculative grade |  | ​ | ​ |  | ​ | ​
Corporate |  | Ps. | 1,425 |  | Ps. | 1,889
Total Speculative grade |  | Ps. | 1,425 |  | Ps. | 1,889
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
In Colombian Pesos |  | ​ | ​ |  | ​ | ​
Others |  | Ps. | 1,425 |  | Ps. | 1,889
Total debt securities mandatorily at FVTPL |  | Ps. | 1,425 |  | Ps. | 1,889
​ ​
Financial assets at amortised cost, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | December 31, | ​ | ​ | December 31,
In Colombian Pesos | ​ | 2024 | ​ | 2023
Securities issued or secured by Colombian Government | ​ | Ps. | 2,553,693 | ​ | Ps. | 2,567,463
Securities issued or secured by other Colombian Government entities |  | ​ | 5,563,208 |  | ​ | 5,112,355
Others |  | ​ | 32,759 |  | ​ | 36,635
Total In Colombian Pesos |  | Ps. | 8,149,660 |  | Ps. | 7,716,453
In foreign currency |  | ​ | ​ |  | ​ | ​
Securities issued or secured by foreign Governments |  | Ps. | 30,655 |  | Ps. | 26,515
Securities issued or secured by other financial entities | ​ | ​ | 2,350,549 | ​ | ​ | 2,082,993
Securities issued or secured by non-financial sector entities | ​ | ​ | 145,553 | ​ | ​ | 143,410
Others | ​ | ​ | 31,950 | ​ | ​ | 27,190
Total In foreign currency |  | Ps. | 2,558,707 |  | Ps. | 2,280,108
Total investments in debt securities at amortized cost |  | Ps. | 10,708,367 |  | Ps. | 9,996,561
Financial assets measured at fair value through other comprehensive income, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Investment grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sovereign (*) |  | Ps. | 19,577,886 |  | Ps. | — |  | Ps. | — |  | Ps. | 19,577,886
Other public entities (**) |  | ​ | 33,584 |  | ​ | — |  | ​ | — |  | ​ | 33,584
Central banks | ​ | ​ | 204,855 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 204,855
Corporate |  | ​ | 66,347 |  | ​ | — |  | ​ | — |  | ​ | 66,347
Financial entities |  | ​ | 1,447,702 |  | ​ | — |  | ​ | — |  | ​ | 1,447,702
Multilaterals |  | ​ | 333,279 |  | ​ | — |  | ​ | — |  | ​ | 333,279
Total investment grade |  | Ps. | 21,663,653 |  | Ps. | — |  | Ps. | — |  | Ps. | 21,663,653
Speculative grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 3,192,832 |  | Ps. | — |  | Ps. | — |  | Ps. | 3,192,832
Other public entities (**) | ​ | ​ | 429,161 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 429,161
Corporate |  | ​ | 367,087 |  | ​ | — |  | ​ | — |  | ​ | 367,087
Financial entities |  | ​ | 1,134,852 |  | ​ | — |  | ​ | — |  | ​ | 1,134,852
Multilaterals | ​ | ​ | 4,274 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,274
Total speculative grade |  | Ps. | 5,128,206 |  | Ps. | — |  | Ps. | — |  | Ps. | 5,128,206
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 214,110 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 214,110
Financial entities | ​ | ​ | 44,229 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 44,229
Total Without Grade or Not available | ​ | Ps. | 258,339 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 258,339
​ |  | Ps. | 27,050,198 |  | Ps. | — |  | Ps. | — |  | Ps. | 27,050,198
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | ​ | Stage 1 | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | Total
Investment grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Sovereign (*) ​ |  | Ps. | 16,879,453 |  | Ps. | — |  | Ps. | — |  | Ps. | 16,879,453
Other public entities (**) |  | ​ | 123,996 |  | ​ | — |  | ​ | — |  | ​ | 123,996
Central banks | ​ | ​ | 145,489 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 145,489
Corporate |  | ​ | 93,637 |  | ​ | — |  | ​ | — |  | ​ | 93,637
Financial entities |  | ​ | 1,085,737 |  | ​ | — |  | ​ | — |  | ​ | 1,085,737
Multilaterals |  | ​ | 330,748 |  | ​ | — |  | ​ | — |  | ​ | 330,748
Total investment grade |  | Ps. | 18,659,060 |  | Ps. | — |  | Ps. | — |  | Ps. | 18,659,060
Speculative grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 2,418,378 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,418,378
Other public entities (**) | ​ | ​ | 739,792 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 739,792
Corporate |  | ​ | 273,144 |  | ​ | — |  | ​ | — |  | ​ | 273,144
Financial entities | ​ | ​ | 1,056,910 |  | ​ | — |  | ​ | — | ​ | ​ | 1,056,910
Multilaterals |  | ​ | 3,549 | ​ | ​ | — | ​ | ​ | — |  | ​ | 3,549
Total speculative grade |  | Ps. | 4,491,773 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,491,773
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 175,943 | ​ | Ps. | — | ​ | Ps. | — | ​ | ​ | 175,943
Total Without Grade or Not available | ​ | Ps. | 175,943 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 175,943
​ |  | Ps. | 23,326,776 |  | Ps. | — |  | Ps. | — |  | Ps. | 23,326,776
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​ ​
Loan commitments and financial guarantee contracts [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 |  | Ps. | 45,916 |  | Ps. | 10,097 |  | Ps. | 6,028 |  | Ps. | 62,041
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (558) | ​ | ​ | 558 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (57) | ​ | ​ | — | ​ | ​ | 57 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (211) | ​ | ​ | 211 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 34 | ​ | ​ | (34) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 3,379 | ​ | ​ | (3,379) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 289 | ​ | ​ | — | ​ | ​ | (289) | ​ | ​ | —
Net remeasurement of loss allowance | ​ | ​ | (7,419) | ​ | ​ | (2,264) | ​ | ​ | (1,218) | ​ | ​ | (10,901)
New loan commitments and financial guarantees issued | ​ | ​ | 17,204 | ​ | ​ | 1,826 | ​ | ​ | (41) | ​ | ​ | 18,989
FX and other movements | ​ | ​ | 202 | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 203
Discontinued operations (1) | ​ | ​ | (45) | ​ | ​ | (63) | ​ | ​ | (133) | ​ | ​ | (241)
Loss of control in subsidiary (1) | ​ | ​ | (751) | ​ | ​ | (138) | ​ | ​ | (4,292) | ​ | ​ | (5,181)
Loss allowance as of December 31, 2022 |  | Ps. | 58,160 |  | Ps. | 6,461 |  | Ps. | 289 |  | Ps. | 64,910
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (1,690) | ​ | ​ | 1,690 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (218) | ​ | ​ | — | ​ | ​ | 218 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (329) | ​ | ​ | 329 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 4 | ​ | ​ | (4) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 1,105 | ​ | ​ | (1,105) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 29 | ​ | ​ | — | ​ | ​ | (29) | ​ | ​ | —
Net remeasurement of loss allowance | ​ | ​ | (14,124) | ​ | ​ | (769) | ​ | ​ | 211 | ​ | ​ | (14,682)
New loan commitments and financial guarantees issued | ​ | ​ | 18,693 | ​ | ​ | 1,732 | ​ | ​ | (65) | ​ | ​ | 20,360
FX and other movements | ​ | ​ | (318) | ​ | ​ | (2) | ​ | ​ | — | ​ | ​ | (320)
Loss allowance as of December 31, 2023 |  | Ps. | 61,637 |  | Ps. | 7,682 |  | Ps. | 949 |  | Ps. | 70,268
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (1,233) | ​ | ​ | 1,233 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (503) | ​ | ​ | — | ​ | ​ | 503 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (167) | ​ | ​ | 167 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 1 | ​ | ​ | (1) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 2,998 | ​ | ​ | (2,998) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 20 | ​ | ​ | — | ​ | ​ | (20) | ​ | ​ | —
Net remeasurement of loss allowance |  | ​ | (18,834) | ​ | ​ | (14) | ​ | ​ | 544 |  | ​ | (18,304)
New loan commitments and financial guarantees issued |  | ​ | 18,204 | ​ | ​ | 1,934 | ​ | ​ | 92 |  | ​ | 20,230
FX and other movements |  | ​ | 220 | ​ | ​ | — | ​ | ​ | — |  | ​ | 220
Loss allowance as of December 31, 2024 |  | Ps. | 62,509 |  | Ps. | 7,671 |  | Ps. | 2,234 |  | Ps. | 72,414
(1) See note 1.1 “Discontinued operations of BAC Holding”
Loan portfolio [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 1,824,446 |  | Ps. | 2,703,117 |  | Ps. | 6,748,049 | ​ | Ps. | 11,275,612
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (183,333) | ​ | ​ | 183,333 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (105,447) | ​ | ​ | — | ​ | ​ | 105,447 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (625,769) | ​ | ​ | 625,769 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 165,584 | ​ | ​ | (165,584) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 377,758 | ​ | ​ | (377,758) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 98,057 | ​ | ​ | — | ​ | ​ | (98,057) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (184,532) | ​ | ​ | 695,126 | ​ | ​ | 2,404,266 | ​ | ​ | 2,914,860
New financial assets originated or purchased | ​ | ​ | 902,226 | ​ | ​ | 316,329 | ​ | ​ | 595,011 | ​ | ​ | 1,813,566
Financial assets that have been derecognized | ​ | ​ | (462,600) | ​ | ​ | (269,020) | ​ | ​ | (895,971) | ​ | ​ | (1,627,591)
Unwind of discount (2) | ​ | ​ | — | ​ | ​ | 28 | ​ | ​ | 550,935 | ​ | ​ | 550,963
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
FX and other movements | ​ | ​ | 3,449 | ​ | ​ | 28,302 | ​ | ​ | 26,477 | ​ | ​ | 58,228
Discontinued operations (1) | ​ | ​ | (3,843) | ​ | ​ | 14,798 | ​ | ​ | 253,502 | ​ | ​ | 264,457
Loss of control in subsidiary (1) | ​ | ​ | (640,049) | ​ | ​ | (1,003,291) | ​ | ​ | (1,197,326) | ​ | ​ | (2,840,666)
Write-offs | ​ | ​ | (131,245) | ​ | ​ | (404,857) | ​ | ​ | (2,675,813) | ​ | ​ | (3,211,915)
Loss allowance as of December 31, 2022 | ​ | Ps. | 1,494,887 |  | Ps. | 1,425,922 |  | Ps. | 6,276,705 | ​ | Ps. | 9,197,514
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (332,307) | ​ | ​ | 332,307 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (450,063) | ​ | ​ | — | ​ | ​ | 450,063 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,180,705) | ​ | ​ | 1,180,705 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 309,622 | ​ | ​ | (309,622) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 479,360 | ​ | ​ | (479,360) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 113,974 | ​ | ​ | — | ​ | ​ | (113,974) | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | 327,913 | ​ | ​ | 1,284,696 | ​ | ​ | 2,815,219 | ​ | ​ | 4,427,828
New financial assets originated or purchased | ​ | ​ | 809,886 | ​ | ​ | 307,919 | ​ | ​ | 693,438 | ​ | ​ | 1,811,243
Financial assets that have been derecognized | ​ | ​ | (501,840) | ​ | ​ | (157,015) | ​ | ​ | (854,806) | ​ | ​ | (1,513,661)
Sales of portfolio (6) | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (357,202) | ​ | ​ | (361,380)
Unwind of discount (2) | ​ | ​ | 12 | ​ | ​ | 62 | ​ | ​ | 724,674 | ​ | ​ | 724,748
FX and other movements | ​ | ​ | (13,826) | ​ | ​ | (16,568) | ​ | ​ | (43,684) | ​ | ​ | (74,078)
Write-offs | ​ | ​ | (114,019) | ​ | ​ | (540,280) | ​ | ​ | (3,522,200) | ​ | ​ | (4,176,499)
Loss allowance as of December 31, 2023 |  | Ps. | 1,811,608 |  | Ps. | 1,284,791 |  | Ps. | 6,939,316 |  | Ps. | 10,035,715
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (332,518) | ​ | ​ | 332,518 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (422,672) | ​ | ​ | — | ​ | ​ | 422,672 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (1,229,034) | ​ | ​ | 1,229,034 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 174,006 | ​ | ​ | (174,006) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 339,075 | ​ | ​ | (339,075) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 112,495 | ​ | ​ | — | ​ | ​ | (112,495) |  | ​ | —
Net remeasurement of loss allowance (3) |  | ​ | 391,903 | ​ | ​ | 1,357,110 | ​ | ​ | 3,014,696 |  | ​ | 4,763,709
New financial assets originated or purchased |  | ​ | 623,901 | ​ | ​ | 182,736 | ​ | ​ | 597,562 |  | ​ | 1,404,199
Financial assets that have been derecognized |  | ​ | (571,130) | ​ | ​ | (140,828) | ​ | ​ | (722,728) |  | ​ | (1,434,686)
Sales of portfolio (6) | ​ | ​ | (3,063) | ​ | ​ | (793) | ​ | ​ | (130,799) | ​ | ​ | (134,655)
Unwind of discount (2) |  | ​ | 1 | ​ | ​ | 77 | ​ | ​ | 816,010 |  | ​ | 816,088
FX and other movements |  | ​ | 9,649 | ​ | ​ | 7,609 | ​ | ​ | 25,775 |  | ​ | 43,033
Write-offs |  | ​ | (68,315) | ​ | ​ | (412,365) | ​ | ​ | (5,006,084) |  | ​ | (5,486,764)
Loss allowance as of December 31, 2024 |  | Ps. | 1,890,934 |  | Ps. | 1,216,752 |  | Ps. | 6,898,953 |  | Ps. | 10,006,639
(1) See note 1.1 “Discontinued operations of BAC Holding”
(2) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(3) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of 2023 and the loan portfolio as of 2024.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (221,533) |  | Ps. | (1,913) |  | Ps. | 42,208 |  | Ps. | (181,238)
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 66,298 |  | Ps. | 35,139 |  | Ps. | (6,894) |  | Ps. | 94,543
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (171,007) |  | Ps. | 42 |  | Ps. | 73,226 |  | Ps. | (97,739)
(6) Sale of loan portfolio corresponds mainly to sale of microcredit portfolio, and impaired portfolio and/ or with an increase in credit risk.
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 190,819,121 | ​ | Ps. | 26,898,573 | ​ | Ps. | 13,855,743 | ​ | Ps. | 231,573,437
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (8,276,152) | ​ | ​ | 8,276,152 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,659,371) | ​ | ​ | — | ​ | ​ | 1,659,371 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (2,939,477) | ​ | ​ | 2,939,477 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 8,288,205 | ​ | ​ | (8,288,205) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 646,995 | ​ | ​ | (646,995) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 367,294 | ​ | ​ | — | ​ | ​ | (367,294) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 138,932,725 | ​ | ​ | 2,450,770 | ​ | ​ | 1,294,360 | ​ | ​ | 142,677,855
Financial assets that have been paid | ​ | ​ | (104,212,015) | ​ | ​ | (6,284,621) | ​ | ​ | (4,053,745) | ​ | ​ | (114,550,381)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (1,008,007) | ​ | ​ | 213,598 | ​ | ​ | 2,341,971 | ​ | ​ | 1,547,562
Write-offs | ​ | ​ | (131,245) | ​ | ​ | (404,857) | ​ | ​ | (2,675,813) | ​ | ​ | (3,211,915)
Discontinued operations (1) | ​ | ​ | 4,985,907 | ​ | ​ | (1,228,725) | ​ | ​ | (2,082,045) | ​ | ​ | 1,675,137
Loss of control in subsidiary (1) | ​ | ​ | (68,298,203) | ​ | ​ | (8,288,834) | ​ | ​ | (847,564) | ​ | ​ | (77,434,601)
FX and other movements | ​ | ​ | 5,097,764 | ​ | ​ | 723,539 | ​ | ​ | 214,964 | ​ | ​ | 6,036,267
Total portfolio as of December 31, 2022 |  | Ps. | 164,906,023 | ​ | Ps. | 11,774,908 | ​ | Ps. | 11,632,430 |  | Ps. | 188,313,361
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (10,951,993) | ​ | ​ | 10,951,993 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (2,059,976) | ​ | ​ | — | ​ | ​ | 2,059,976 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (3,372,104) | ​ | ​ | 3,372,104 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 9,137,025 | ​ | ​ | (9,137,025) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 865,781 | ​ | ​ | (865,781) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 509,414 | ​ | ​ | 11,192 | ​ | ​ | (520,606) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 111,919,244 | ​ | ​ | 2,583,927 | ​ | ​ | 8,250,075 | ​ | ​ | 122,753,246
Financial assets that have been paid | ​ | ​ | (103,065,373) | ​ | ​ | (3,798,676) | ​ | ​ | (7,734,476) | ​ | ​ | (114,598,525)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 841,002 | ​ | ​ | 164,973 | ​ | ​ | 784,473 | ​ | ​ | 1,790,448
Write-offs | ​ | ​ | (114,019) | ​ | ​ | (540,280) | ​ | ​ | (3,522,200) | ​ | ​ | (4,176,499)
Sale of loan portfolio-loss allowance (2) | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (357,202) | ​ | ​ | (361,380)
Sale of loan portfolio-cash (2) | ​ | ​ | — | ​ | ​ | (694) | ​ | ​ | (112,766) | ​ | ​ | (113,460)
Gain or loss on sale portfolio (2) | ​ | ​ | — | ​ | ​ | (59) | ​ | ​ | 3,390 | ​ | ​ | 3,331
FX and other movements | ​ | ​ | (6,594,417) | ​ | ​ | (388,080) | ​ | ​ | (424,255) | ​ | ​ | (7,406,752)
Total portfolio as of December 31, 2023 |  | Ps. | 164,524,561 |  | Ps. | 9,114,047 |  | Ps. | 12,565,162 |  | Ps. | 186,203,770
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (9,506,321) | ​ | ​ | 9,506,321 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (2,324,339) | ​ | ​ | — | ​ | ​ | 2,324,339 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (3,841,435) | ​ | ​ | 3,841,435 |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 4,633,197 | ​ | ​ | (4,633,197) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 717,343 | ​ | ​ | (717,343) |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 488,967 | ​ | ​ | — | ​ | ​ | (488,967) |  | ​ | —
New financial assets originated or purchased |  | ​ | 114,075,745 | ​ | ​ | 2,713,749 | ​ | ​ | 6,287,304 |  | ​ | 123,076,798
Financial assets that have been paid |  | ​ | (98,949,745) | ​ | ​ | (3,690,211) | ​ | ​ | (6,354,775) |  | ​ | (108,994,731)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Net remeasurement of amortized cost and other receivables |  | ​ | 257,686 | ​ | ​ | (151,844) | ​ | ​ | 903,065 |  | ​ | 1,008,907
Write-offs |  | ​ | (68,315) | ​ | ​ | (412,365) | ​ | ​ | (5,006,084) |  | ​ | (5,486,764)
Sale of loan portfolio-loss allowance (2) | ​ | ​ | (3,063) | ​ | ​ | (793) | ​ | ​ | (130,799) | ​ | ​ | (134,655)
Sale of loan portfolio-cash (2) | ​ | ​ | (218,936) | ​ | ​ | (12,540) | ​ | ​ | (51,151) | ​ | ​ | (282,627)
Gain or loss on sale portfolio (2) | ​ | ​ | (20) | ​ | ​ | (558) | ​ | ​ | 664 | ​ | ​ | 86
FX and other movements | ​ | ​ | 4,287,114 | ​ | ​ | 210,057 | ​ | ​ | 248,170 | ​ | ​ | 4,745,341
Total portfolio as of December 31, 2024 |  | Ps. | 177,196,531 |  | Ps. | 9,518,574 |  | Ps. | 13,421,020 |  | Ps. | 200,136,125
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Sale of loan portfolio corresponds mainly to sale of microcredit portfolio, and impaired portfolio and/ or with an increase in credit risk.
Commercial lending portfolio [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 655,655 |  | Ps. | 1,006,822 |  | Ps. | 4,192,268 | ​ | Ps. | 5,854,745
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (33,511) |  | ​ | 33,511 |  | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (33,401) |  | ​ | — |  | ​ | 33,401 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  | ​ | (88,123) |  | ​ | 88,123 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  | ​ | 61,402 |  | ​ | (61,402) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 93,285 |  | ​ | (93,285) |  | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 26,793 |  | ​ | — |  | ​ | (26,793) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (124,267) |  | ​ | (192,441) |  | ​ | 1,129,665 | ​ | ​ | 812,957
New financial assets originated or purchased | ​ | ​ | 392,719 |  | ​ | 137,383 |  | ​ | 317,361 | ​ | ​ | 847,463
Financial assets that have been derecognized | ​ | ​ | (213,019) |  | ​ | (109,718) |  | ​ | (714,900) | ​ | ​ | (1,037,637)
Unwind of discount (2) | ​ | ​ | — |  | ​ | 14 |  | ​ | 405,090 | ​ | ​ | 405,104
FX and other movements | ​ | ​ | 10,954 |  | ​ | 9,586 |  | ​ | 21,774 | ​ | ​ | 42,314
Discontinued operations (1) | ​ | ​ | 12,101 | ​ | ​ | (2,612) | ​ | ​ | 3,496 | ​ | ​ | 12,985
Loss of control in subsidiary (1) | ​ | ​ | (185,786) |  | ​ | (244,715) |  | ​ | (268,521) | ​ | ​ | (699,022)
Write-offs | ​ | ​ | (2,985) |  | ​ | (2,622) |  | ​ | (740,556) | ​ | ​ | (746,163)
Loss allowance as of December 31, 2022 | ​ | Ps. | 598,538 |  | Ps. | 515,202 |  | Ps. | 4,379,006 | ​ | Ps. | 5,492,746
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (44,743) |  | ​ | 44,743 |  | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (18,381) |  | ​ | — |  | ​ | 18,381 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — |  | ​ | (130,514) |  | ​ | 130,514 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — |  | ​ | 40,868 |  | ​ | (40,868) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 150,216 |  | ​ | (150,216) |  | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 31,836 |  | ​ | — |  | ​ | (31,836) | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (148,865) |  | ​ | (99,159) |  | ​ | 678,828 | ​ | ​ | 430,804
New financial assets originated or purchased | ​ | ​ | 320,101 |  | ​ | 61,148 |  | ​ | 155,464 | ​ | ​ | 536,713
Financial assets that have been derecognized | ​ | ​ | (262,000) |  | ​ | (51,476) |  | ​ | (450,980) | ​ | ​ | (764,456)
Sales of portfolio | ​ | ​ | — |  | ​ | — |  | ​ | (194,305) | ​ | ​ | (194,305)
Unwind of discount (2) | ​ | ​ | — |  | ​ | 16 |  | ​ | 517,513 | ​ | ​ | 517,529
FX and other movements | ​ | ​ | (10,958) |  | ​ | (9,657) |  | ​ | (35,823) | ​ | ​ | (56,438)
Write-offs | ​ | ​ | (3,303) |  | ​ | (2,131) |  | ​ | (662,559) | ​ | ​ | (667,993)
Loss allowance as of December 31, 2023 |  | Ps. | 612,441 |  | Ps. | 218,824 |  | Ps. | 4,463,335 |  | Ps. | 5,294,600
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (55,649) |  | ​ | 55,649 |  | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (18,703) |  | ​ | — |  | ​ | 18,703 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — |  | ​ | (141,584) |  | ​ | 141,584 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — |  | ​ | 42,213 |  | ​ | (42,213) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 69,270 |  | ​ | (69,270) |  | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 25,801 |  | ​ | — |  | ​ | (25,801) |  | ​ | —
Net remeasurement of loss allowance (3) |  | ​ | 78,801 |  | ​ | 116,498 |  | ​ | 793,560 |  | ​ | 988,859
New financial assets originated or purchased |  | ​ | 314,904 |  | ​ | 40,087 |  | ​ | 119,881 |  | ​ | 474,872
Financial assets that have been derecognized |  | ​ | (304,000) |  | ​ | (45,074) |  | ​ | (356,292) |  | ​ | (705,366)
Sales of portfolio | ​ | ​ | — |  | ​ | — |  | ​ | (94,960) | ​ | ​ | (94,960)
Unwind of discount (2) |  | ​ | 1 |  | ​ | 51 |  | ​ | 593,517 |  | ​ | 593,569
FX and other movements |  | ​ | 5,748 |  | ​ | 3,974 |  | ​ | 21,427 |  | ​ | 31,149
Write-offs |  | ​ | (4,539) |  | ​ | (3,780) |  | ​ | (1,211,511) |  | ​ | (1,219,830)
Loss allowance as of December 31, 2024 |  | Ps. | 724,075 |  | Ps. | 217,588 |  | Ps. | 4,421,230 |  | Ps. | 5,362,893
(1) See note 1.1 “Discontinued operations of BAC Holding”
(2) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(3) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of 2023 and the loan portfolio as of 2024.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (72,973) |  | Ps. | (25,391) |  | Ps. | 4,822 |  | Ps. | (93,542)
(4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 3,952 |  | Ps. | (20,629) |  | Ps. | 2,916 |  | Ps. | (13,761)
(5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (51,598) |  | Ps. | 54,452 |  | Ps. | 83,149 |  | Ps. | 86,003
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 100,858,380 | ​ | Ps. | 11,747,975 | ​ | Ps. | 9,421,449 | ​ | Ps. | 122,027,804
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,412,530) | ​ | ​ | 3,412,530 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,183,677) | ​ | ​ | — | ​ | ​ | 1,183,677 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,259,406) | ​ | ​ | 1,259,406 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 3,502,330 | ​ | ​ | (3,502,330) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 311,858 | ​ | ​ | (311,858) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 152,800 | ​ | ​ | — | ​ | ​ | (152,800) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 76,419,265 | ​ | ​ | 1,177,731 | ​ | ​ | 723,459 | ​ | ​ | 78,320,455
Financial assets that have been paid | ​ | ​ | (60,407,178) | ​ | ​ | (3,742,642) | ​ | ​ | (3,106,059) | ​ | ​ | (67,255,879)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (180,790) | ​ | ​ | 102,831 | ​ | ​ | 1,566,802 | ​ | ​ | 1,488,843
Write-offs | ​ | ​ | (2,985) | ​ | ​ | (2,622) | ​ | ​ | (740,556) | ​ | ​ | (746,163)
Discontinued operations (1) | ​ | ​ | 3,560,936 | ​ | ​ | 71,257 | ​ | ​ | (953,514) | ​ | ​ | 2,678,679
Loss of control in subsidiary (1) | ​ | ​ | (33,537,080) | ​ | ​ | (2,931,541) | ​ | ​ | 35,349 | ​ | ​ | (36,433,272)
FX and other movements | ​ | ​ | 4,188,763 | ​ | ​ | 286,453 | ​ | ​ | 219,416 | ​ | ​ | 4,694,632
Total portfolio as of December 31, 2022 |  | Ps. | 89,958,234 | ​ | Ps. | 5,672,094 | ​ | Ps. | 9,144,771 |  | Ps. | 104,775,099
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,831,869) | ​ | ​ | 3,831,869 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (979,725) | ​ | ​ | — | ​ | ​ | 979,725 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (986,422) | ​ | ​ | 986,422 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 4,428,540 | ​ | ​ | (4,428,540) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 327,479 | ​ | ​ | (327,479) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 216,849 | ​ | ​ | — | ​ | ​ | (216,849) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 75,428,991 | ​ | ​ | 924,475 | ​ | ​ | 1,156,101 | ​ | ​ | 77,509,567
Financial assets that have been paid | ​ | ​ | (66,409,339) | ​ | ​ | (1,587,486) | ​ | ​ | (3,472,586) | ​ | ​ | (71,469,411)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 781,835 | ​ | ​ | 18,893 | ​ | ​ | 2,285,705 | ​ | ​ | 3,086,433
Write-offs | ​ | ​ | (3,303) | ​ | ​ | (2,131) | ​ | ​ | (662,559) | ​ | ​ | (667,993)
Sale of loan portfolio-loss allowance | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (194,305) | ​ | ​ | (194,305)
Sale of loan portfolio-cash | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (78,613) | ​ | ​ | (78,613)
Gain or loss on sale portfolio | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (7,415) | ​ | ​ | (7,415)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
FX and other movements | ​ | ​ | (5,261,913) | ​ | ​ | (239,697) | ​ | ​ | (403,935) | ​ | ​ | (5,905,545)
Total portfolio as of December 31, 2023 |  | Ps. | 94,328,300 |  | Ps. | 3,530,534 |  | Ps. | 9,188,983 |  | Ps. | 107,047,817
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (3,045,688) | ​ | ​ | 3,045,688 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (1,417,659) | ​ | ​ | — | ​ | ​ | 1,417,659 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (1,317,836) | ​ | ​ | 1,317,836 |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 1,717,607 | ​ | ​ | (1,717,607) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 327,186 | ​ | ​ | (327,186) |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 193,628 | ​ | ​ | — | ​ | ​ | (193,628) |  | ​ | —
New financial assets originated or purchased |  | ​ | 78,072,653 | ​ | ​ | 1,151,662 | ​ | ​ | 2,338,797 |  | ​ | 81,563,112
Financial assets that have been paid |  | ​ | (71,077,047) | ​ | ​ | (1,565,432) | ​ | ​ | (3,236,783) |  | ​ | (75,879,262)
Net remeasurement of amortized cost and other receivables |  | ​ | (148,997) | ​ | ​ | (122,254) | ​ | ​ | 603,420 |  | ​ | 332,169
Write-offs |  | ​ | (4,539) | ​ | ​ | (3,780) | ​ | ​ | (1,211,511) |  | ​ | (1,219,830)
Sale of loan portfolio-loss allowance | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (94,960) | ​ | ​ | (94,960)
Sale of loan portfolio-cash | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (22,804) | ​ | ​ | (22,804)
Gain or loss on sale portfolio | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,633 | ​ | ​ | 5,633
FX and other movements | ​ | ​ | 3,309,647 | ​ | ​ | 136,089 | ​ | ​ | 237,032 | ​ | ​ | 3,682,768
Total portfolio as of December 31, 2024 |  | Ps. | 101,927,905 |  | Ps. | 3,464,250 |  | Ps. | 10,022,488 |  | Ps. | 115,414,643
(1) See note 1.1 “Discontinued operations of BAC Holding” ​ ​
Interbank and overnight funds [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 2,386 |  | Ps. | - |  | Ps. | - | ​ | Ps. | 2,386
Net remeasurement of loss allowance (3) | ​ | ​ | 3 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3
New financial assets originated or purchased | ​ | ​ | 17,244 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 17,244
Financial assets that have been derecognized | ​ | ​ | (18,189) | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | (18,189)
Loss allowance as of December 31, 2022 | ​ | Ps. | 1,444 |  | Ps. | — |  | Ps. | — | ​ | Ps. | 1,444
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 2 to stage 1 | ​ | ​ | 2 | ​ | ​ | (2) |  | ​ | — | ​ | ​ | —
Net remeasurement of loss allowance (2) | ​ | ​ | (122) | ​ | ​ | 2 | ​ | ​ | — | ​ | ​ | (120)
New financial assets originated or purchased | ​ | ​ | 1,787 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,787
Financial assets that have been derecognized | ​ | ​ | (3,089) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,089)
Loss allowance as of December 31, 2023 |  | Ps. | 22 |  | Ps. | — |  | Ps. | — |  | Ps. | 22
Net remeasurement of loss allowance (1) |  | ​ | 731 | ​ | ​ | 1 | ​ | ​ | — |  | ​ | 732
New financial assets originated or purchased |  | ​ | 99 | ​ | ​ | — | ​ | ​ | — |  | ​ | 99
Financial assets that have been derecognized |  | ​ | (58) | ​ | ​ | — | ​ | ​ | — |  | ​ | (58)
Loss allowance as of December 31, 2024 |  | Ps. | 794 |  | Ps. | 1 |  | Ps. | — |  | Ps. | 795
(1) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of December 31,2023 and the loan portfolio as of December 31, 2024.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 6 |  | Ps. | — |  | Ps. | — |  | Ps. | 6
​ (2) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (4) |  | Ps. | — |  | Ps. | — |  | Ps. | (4)
​ (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (611) |  | Ps. | — |  | Ps. | — |  | Ps. | (611)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 3,218,433 |  | Ps. | — |  | Ps. | — |  | Ps. | 3,218,433
New financial assets originated or purchased | ​ | ​ | 23,119,916 | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | 23,119,917
Financial assets that have been paid | ​ | ​ | (18,982,865) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (18,982,865)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 84,916 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 84,916
Discontinued operations (1) | ​ | ​ | 249 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 249
Loss of control in subsidiary (1) | ​ | ​ | (1,442,427) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,442,427)
FX and other movements | ​ | ​ | (30,480) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (30,480)
Total portfolio as of December 31, 2022 |  | Ps. | 5,967,742 |  | Ps. | — |  | Ps. | 1 |  | Ps. | 5,967,743
New financial assets originated or purchased | ​ | ​ | 206,661 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 206,661
Financial assets that have been paid | ​ | ​ | (6,003,176) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (6,003,176)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (1,390) | ​ | ​ | — | ​ | ​ | (1) | ​ | ​ | (1,391)
FX and other movements | ​ | ​ | 222,770 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 222,770
Total portfolio as of December 31, 2023 |  | Ps. | 392,607 |  | Ps. | — |  | Ps. | — |  | Ps. | 392,607
New financial assets originated or purchased |  | ​ | 415,418 | ​ | ​ | — | ​ | ​ | — |  | ​ | 415,418
Financial assets that have been paid |  | ​ | (141,132) | ​ | ​ | — | ​ | ​ | — |  | ​ | (141,132)
Net remeasurement of amortized cost and other receivables |  | ​ | 1,870 | ​ | ​ | — | ​ | ​ | — |  | ​ | 1,870
FX and other movements | ​ | ​ | 36,292 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 36,292
Total portfolio as of December 31, 2024 |  | Ps. | 705,055 |  | Ps. | — |  | Ps. | — |  | Ps. | 705,055
(1) See note 1.1 “Discontinued operations of BAC Holding”
Loans to consumers [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 1,066,543 |  | Ps. | 1,396,101 |  | Ps. | 2,118,360 | ​ | Ps. | 4,581,004
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (142,762) | ​ | ​ | 142,762 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (70,964) | ​ | ​ | — | ​ | ​ | 70,964 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (498,736) | ​ | ​ | 498,736 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 92,189 | ​ | ​ | (92,189) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 211,028 | ​ | ​ | (211,028) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 55,658 | ​ | ​ | — | ​ | ​ | (55,658) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (1,000) | ​ | ​ | 863,809 | ​ | ​ | 1,245,918 | ​ | ​ | 2,108,727
New financial assets originated or purchased | ​ | ​ | 473,946 | ​ | ​ | 174,616 | ​ | ​ | 267,651 | ​ | ​ | 916,213
Financial assets that have been derecognized | ​ | ​ | (201,480) | ​ | ​ | (149,438) | ​ | ​ | (175,323) | ​ | ​ | (526,241)
Unwind of discount (2) | ​ | ​ | — | ​ | ​ | 13 | ​ | ​ | 119,709 | ​ | ​ | 119,722
FX and other movements | ​ | ​ | (2,575) | ​ | ​ | 9,007 | ​ | ​ | 3,555 | ​ | ​ | 9,987
Discontinued operations (1) | ​ | ​ | (9,751) | ​ | ​ | 15,493 | ​ | ​ | 240,008 | ​ | ​ | 245,750
Loss of control in subsidiary (1) | ​ | ​ | (412,745) | ​ | ​ | (585,225) | ​ | ​ | (802,042) | ​ | ​ | (1,800,012)
Write-offs | ​ | ​ | (125,994) | ​ | ​ | (396,404) | ​ | ​ | (1,820,840) | ​ | ​ | (2,343,238)
Loss allowance as of December 31, 2022 | ​ | Ps. | 839,904 |  | Ps. | 853,159 |  | Ps. | 1,618,849 | ​ | Ps. | 3,311,912
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (276,858) | ​ | ​ | 276,858 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (429,739) | ​ | ​ | — | ​ | ​ | 429,739 |  | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,004,192) | ​ | ​ | 1,004,192 |  | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 257,854 | ​ | ​ | (257,854) |  | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 300,775 | ​ | ​ | (300,775) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 71,599 | ​ | ​ | — | ​ | ​ | (71,599) |  | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | 484,735 | ​ | ​ | 1,310,059 | ​ | ​ | 2,145,306 |  | ​ | 3,940,100
New financial assets originated or purchased | ​ | ​ | 473,697 | ​ | ​ | 238,963 | ​ | ​ | 481,362 |  | ​ | 1,194,022
Financial assets that have been derecognized | ​ | ​ | (214,602) | ​ | ​ | (98,788) | ​ | ​ | (394,718) |  | ​ | (708,108)
Sales of portfolio | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (162,897) |  | ​ | (167,075)
Unwind of discount (2) | ​ | ​ | — | ​ | ​ | 46 | ​ | ​ | 183,157 |  | ​ | 183,203
FX and other movements | ​ | ​ | (3,200) | ​ | ​ | (4,786) | ​ | ​ | (5,378) | ​ | ​ | (13,364)
Write-offs | ​ | ​ | (101,945) | ​ | ​ | (533,321) | ​ | ​ | (2,797,978) |  | ​ | (3,433,244)
Loss allowance as of December 31, 2023 |  | Ps. | 1,141,997 |  | Ps. | 993,268 |  | Ps. | 2,172,181 |  | Ps. | 4,307,446
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (265,008) | ​ | ​ | 265,008 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (378,612) | ​ | ​ | — | ​ | ​ | 378,612 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (1,030,039) | ​ | ​ | 1,030,039 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 117,468 | ​ | ​ | (117,468) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 238,008 | ​ | ​ | (238,008) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 77,112 | ​ | ​ | — | ​ | ​ | (77,112) |  | ​ | —
Net remeasurement of loss allowance (3) |  | ​ | 285,228 | ​ | ​ | 1,160,328 | ​ | ​ | 2,157,929 |  | ​ | 3,603,485
New financial assets originated or purchased |  | ​ | 296,328 | ​ | ​ | 137,990 | ​ | ​ | 467,654 |  | ​ | 901,972
Financial assets that have been derecognized |  | ​ | (250,818) | ​ | ​ | (84,915) | ​ | ​ | (330,260) |  | ​ | (665,993)
Sales of portfolio | ​ | ​ | (21) | ​ | ​ | (602) | ​ | ​ | (9,441) | ​ | ​ | (10,064)
Unwind of discount (2) |  | ​ | — | ​ | ​ | 26 | ​ | ​ | 199,790 |  | ​ | 199,816
FX and other movements |  | ​ | 3,660 | ​ | ​ | 2,365 | ​ | ​ | 3,018 |  | ​ | 9,043
Write-offs |  | ​ | (41,956) | ​ | ​ | (395,579) | ​ | ​ | (3,742,152) |  | ​ | (4,179,687)
Loss allowance as of December 31, 2024 |  | Ps. | 1,105,918 |  | Ps. | 927,310 |  | Ps. | 2,132,790 |  | Ps. | 4,166,018
(1) See note 1.1 “Discontinued operations of BAC Holding”
(2) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(3) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of 2023 and the loan portfolio as of 2024.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (147,090) |  | Ps. | 20,156 |  | Ps. | 37,244 |  | Ps. | (89,690)
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 57,239 |  | Ps. | 51,135 |  | Ps. | (13,718) |  | Ps. | 94,656
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (54,668) |  | Ps. | (37,148) |  | Ps. | (569) |  | Ps. | (92,385)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 63,811,740 | ​ | Ps. | 9,828,726 | ​ | Ps. | 3,248,679 | ​ | Ps. | 76,889,145
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,939,985) | ​ | ​ | 3,939,985 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (456,120) | ​ | ​ | — | ​ | ​ | 456,120 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (1,433,947) | ​ | ​ | 1,433,947 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,810,585 | ​ | ​ | (2,810,585) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 258,837 | ​ | ​ | (258,837) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 146,229 | ​ | ​ | — | ​ | ​ | (146,229) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 34,459,205 | ​ | ​ | 1,219,507 | ​ | ​ | 564,562 | ​ | ​ | 36,243,274
Financial assets that have been paid | ​ | ​ | (22,753,127) | ​ | ​ | (2,332,167) | ​ | ​ | (826,367) | ​ | ​ | (25,911,661)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (788,200) | ​ | ​ | 69,133 | ​ | ​ | 681,170 | ​ | ​ | (37,897)
Write-offs | ​ | ​ | (125,994) | ​ | ​ | (396,404) | ​ | ​ | (1,820,840) |  | ​ | (2,343,238)
Discontinued operations (1) | ​ | ​ | 1,156,225 | ​ | ​ | (80,679) | ​ | ​ | (477,697) | ​ | ​ | 597,849
Loss of control in subsidiary (1) | ​ | ​ | (22,340,862) | ​ | ​ | (3,498,287) | ​ | ​ | (882,530) | ​ | ​ | (26,721,679)
FX and other movements | ​ | ​ | 549,432 | ​ | ​ | 164,844 | ​ | ​ | (10,625) | ​ | ​ | 703,651
Total portfolio as of December 31, 2022 |  | Ps. | 52,529,128 | ​ | Ps. | 4,928,963 | ​ | Ps. | 1,961,353 |  | Ps. | 59,419,444
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (5,701,009) | ​ | ​ | 5,701,009 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,029,073) | ​ | ​ | — | ​ | ​ | 1,029,073 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (2,089,300) | ​ | ​ | 2,089,300 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 3,616,500 | ​ | ​ | (3,616,500) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 469,333 | ​ | ​ | (469,333) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 212,519 | ​ | ​ | 11,192 | ​ | ​ | (223,711) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 32,474,641 | ​ | ​ | 1,586,439 | ​ | ​ | 4,957,874 | ​ | ​ | 39,018,954
Financial assets that have been paid | ​ | ​ | (28,331,264) | ​ | ​ | (2,095,326) | ​ | ​ | (2,091,623) | ​ | ​ | (32,518,213)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 20,995 | ​ | ​ | 126,837 | ​ | ​ | (1,528,765) | ​ | ​ | (1,380,933)
Write-offs | ​ | ​ | (101,945) | ​ | ​ | (533,321) | ​ | ​ | (2,797,978) |  | ​ | (3,433,244)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Sale of loan portfolio-loss allowance | ​ | ​ | (2,369) | ​ | ​ | (1,809) | ​ | ​ | (162,897) | ​ | ​ | (167,075)
Sale of loan portfolio-cash | ​ | ​ | — | ​ | ​ | (694) | ​ | ​ | (34,153) | ​ | ​ | (34,847)
Gain or loss on sale portfolio | ​ | ​ | — | ​ | ​ | (59) | ​ | ​ | 10,805 | ​ | ​ | 10,746
FX and other movements | ​ | ​ | (832,014) | ​ | ​ | (77,989) | ​ | ​ | (5,218) | ​ | ​ | (915,221)
Total portfolio as of December 31, 2023 |  | Ps. | 52,856,109 |  | Ps. | 4,408,775 |  | Ps. | 2,734,727 |  | Ps. | 59,999,611
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (4,910,035) | ​ | ​ | 4,910,035 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (855,865) | ​ | ​ | — | ​ | ​ | 855,865 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (2,127,198) | ​ | ​ | 2,127,198 |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 1,875,510 | ​ | ​ | (1,875,510) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 291,914 | ​ | ​ | (291,914) |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 204,521 | ​ | ​ | — | ​ | ​ | (204,521) |  | ​ | —
New financial assets originated or purchased |  | ​ | 29,868,948 | ​ | ​ | 1,482,560 | ​ | ​ | 3,834,567 |  | ​ | 35,186,075
Financial assets that have been paid |  | ​ | (25,133,605) | ​ | ​ | (1,989,366) | ​ | ​ | (2,953,029) |  | ​ | (30,076,000)
Net remeasurement of amortized cost and other receivables |  | ​ | 301,843 | ​ | ​ | (42,975) | ​ | ​ | 254,508 |  | ​ | 513,376
Write-offs |  | ​ | (41,956) | ​ | ​ | (395,579) | ​ | ​ | (3,742,152) |  | ​ | (4,179,687)
Sale of loan portfolio-loss allowance | ​ | ​ | (21) | ​ | ​ | (602) | ​ | ​ | (9,441) | ​ | ​ | (10,064)
Sale of loan portfolio-cash | ​ | ​ | (5) | ​ | ​ | (143) | ​ | ​ | (1,510) | ​ | ​ | (1,658)
Gain or loss on sale portfolio | ​ | ​ | (20) | ​ | ​ | (558) | ​ | ​ | (4,969) | ​ | ​ | (5,547)
FX and other movements | ​ | ​ | 523,841 | ​ | ​ | 25,899 | ​ | ​ | 479 | ​ | ​ | 550,219
Total portfolio as of December 31, 2024 |  | Ps. | 54,689,265 |  | Ps. | 4,687,252 |  | Ps. | 2,599,808 |  | Ps. | 61,976,325
(1) See note 1.1 “Discontinued operations of BAC Holding”
Mortgages [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 93,122 | ​ | Ps. | 286,903 | ​ | Ps. | 352,382 | ​ | Ps. | 732,407
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (4,775) | ​ | ​ | 4,775 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (266) | ​ | ​ | — | ​ | ​ | 266 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (28,228) | ​ | ​ | 28,228 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 10,553 | ​ | ​ | (10,553) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 70,544 | ​ | ​ | (70,544) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 15,267 | ​ | ​ | — | ​ | ​ | (15,267) | ​ | ​ | —
Net remeasurement of loss allowance (5) | ​ | ​ | (55,643) | ​ | ​ | 19,536 | ​ | ​ | 25,930 | ​ | ​ | (10,177)
New financial assets originated or purchased | ​ | ​ | 12,837 | ​ | ​ | 4,133 | ​ | ​ | 9,982 | ​ | ​ | 26,952
Financial assets that have been derecognized | ​ | ​ | (27,664) | ​ | ​ | (8,938) | ​ | ​ | (5,375) | ​ | ​ | (41,977)
Unwind of discount (2) | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | 17,084 | ​ | ​ | 17,085
FX and other movements | ​ | ​ | (4,930) | ​ | ​ | 9,709 | ​ | ​ | 1,148 | ​ | ​ | 5,927
Discontinued operations (1) | ​ | ​ | (6,193) | ​ | ​ | 1,917 | ​ | ​ | 9,998 | ​ | ​ | 5,722
Loss of control in subsidiary (1) | ​ | ​ | (41,518) | ​ | ​ | (173,351) | ​ | ​ | (126,763) | ​ | ​ | (341,632)
Write-offs | ​ | ​ | (2,018) | ​ | ​ | (3,827) | ​ | ​ | (36,021) | ​ | ​ | (41,866)
Loss allowance as of December 31, 2022 | ​ | Ps. | 48,763 | ​ | Ps. | 52,639 | ​ | Ps. | 251,039 | ​ | Ps. | 352,441
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (7,295) | ​ | ​ | 7,295 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (635) | ​ | ​ | — | ​ | ​ | 635 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (35,387) | ​ | ​ | 35,387 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 9,526 | ​ | ​ | (9,526) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 26,638 | ​ | ​ | (26,638) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 10,329 | ​ | ​ | — | ​ | ​ | (10,329) | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (14,157) | ​ | ​ | 63,399 | ​ | ​ | (21,731) | ​ | ​ | 27,511
New financial assets originated or purchased | ​ | ​ | 9,654 | ​ | ​ | 7,711 | ​ | ​ | 56,558 | ​ | ​ | 73,923
Financial assets that have been derecognized | ​ | ​ | (20,196) | ​ | ​ | (6,486) | ​ | ​ | (8,896) | ​ | ​ | (35,578)
Unwind of discount (2) | ​ | ​ | 12 | ​ | ​ | — | ​ | ​ | 16,988 | ​ | ​ | 17,000
FX and other movements | ​ | ​ | 332 | ​ | ​ | (2,125) | ​ | ​ | (2,483) | ​ | ​ | (4,276)
Write-offs | ​ | ​ | (8,365) | ​ | ​ | (3,601) | ​ | ​ | (39,068) | ​ | ​ | (51,034)
Loss allowance as of December 31, 2023 | ​ | Ps. | 45,080 | ​ | Ps. | 66,333 | ​ | Ps. | 268,574 | ​ | Ps. | 379,987
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (9,481) | ​ | ​ | 9,481 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (414) | ​ | ​ | — | ​ | ​ | 414 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (48,596) | ​ | ​ | 48,596 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 13,789 | ​ | ​ | (13,789) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 30,885 | ​ | ​ | (30,885) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 9,525 | ​ | ​ | — | ​ | ​ | (9,525) |  | ​ | —
Net remeasurement of loss allowance (3) |  | ​ | 6,687 | ​ | ​ | 74,143 | ​ | ​ | 66,506 |  | ​ | 147,336
New financial assets originated or purchased |  | ​ | 9,943 | ​ | ​ | 4,590 | ​ | ​ | 10,008 |  | ​ | 24,541
Financial assets that have been derecognized |  | ​ | (10,560) | ​ | ​ | (5,716) | ​ | ​ | (10,079) |  | ​ | (26,355)
Unwind of discount (2) |  | ​ | — | ​ | ​ | — | ​ | ​ | 21,019 |  | ​ | 21,019
FX and other movements |  | ​ | 241 | ​ | ​ | 1,270 | ​ | ​ | 1,330 |  | ​ | 2,841
Write-offs |  | ​ | (21,818) | ​ | ​ | (12,570) | ​ | ​ | (41,666) |  | ​ | (76,054)
Loss allowance as of December 31, 2024 |  | Ps. | 60,088 |  | Ps. | 71,839 |  | Ps. | 341,388 |  | Ps. | 473,315
(1) See note 1.1 “Discontinued operations of BAC Holding”
(2) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(3) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of 2023 and the loan portfolio as of 2024.
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (1,468) |  | Ps. | 3,316 |  | Ps. | 142 |  | Ps. | 1,990
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | 5,207 |  | Ps. | 4,604 |  | Ps. | 3,914 |  | Ps. | 13,725
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (63,752) |  | Ps. | (17,595) |  | Ps. | (9,268) |  | Ps. | (90,615)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 22,743,149 | ​ | Ps. | 5,278,510 | ​ | Ps. | 1,098,657 |  | Ps. | 29,120,316
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (896,435) | ​ | ​ | 896,435 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (13,682) | ​ | ​ | — | ​ | ​ | 13,682 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (219,362) | ​ | ​ | 219,362 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 1,954,180 | ​ | ​ | (1,954,180) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 72,617 | ​ | ​ | (72,617) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 67,285 | ​ | ​ | — | ​ | ​ | (67,285) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 4,715,113 | ​ | ​ | 53,475 | ​ | ​ | 6,304 | ​ | ​ | 4,774,892
Financial assets that have been paid | ​ | ​ | (1,891,256) | ​ | ​ | (197,058) | ​ | ​ | (103,664) | ​ | ​ | (2,191,978)
Net remeasurement of amortized cost and other receivables | ​ | ​ | (130,620) | ​ | ​ | 39,252 | ​ | ​ | 83,758 | ​ | ​ | (7,610)
Write-offs | ​ | ​ | (2,018) | ​ | ​ | (3,827) | ​ | ​ | (36,021) |  | ​ | (41,866)
Discontinued operations (1) | ​ | ​ | 268,497 | ​ | ​ | (1,219,303) | ​ | ​ | (650,834) | ​ | ​ | (1,601,640)
Loss of control in subsidiary (1) | ​ | ​ | (10,977,834) | ​ | ​ | (1,859,006) | ​ | ​ | (383) | ​ | ​ | (12,837,223)
FX and other movements | ​ | ​ | 390,049 | ​ | ​ | 272,242 | ​ | ​ | 6,173 | ​ | ​ | 668,464
Total portfolio as of December 31, 2022 |  | Ps. | 16,226,428 | ​ | Ps. | 1,159,795 | ​ | Ps. | 497,132 |  | Ps. | 17,883,355
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (1,382,946) | ​ | ​ | 1,382,946 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (40,569) | ​ | ​ | — | ​ | ​ | 40,569 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (271,352) | ​ | ​ | 271,352 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 1,082,759 | ​ | ​ | (1,082,759) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 66,023 | ​ | ​ | (66,023) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 79,530 | ​ | ​ | — | ​ | ​ | (79,530) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 3,594,678 | ​ | ​ | 71,626 | ​ | ​ | 2,094,419 | ​ | ​ | 5,760,723
Financial assets that have been paid | ​ | ​ | (2,142,766) | ​ | ​ | (109,535) | ​ | ​ | (2,147,384) | ​ | ​ | (4,399,685)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 35,508 | ​ | ​ | 18,036 | ​ | ​ | 48,059 | ​ | ​ | 101,603
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Write-offs | ​ | ​ | (8,365) | ​ | ​ | (3,601) | ​ | ​ | (39,068) | ​ | ​ | (51,034)
FX and other movements | ​ | ​ | (723,260) | ​ | ​ | (70,394) | ​ | ​ | (15,102) | ​ | ​ | (808,756)
Total portfolio as of December 31, 2023 |  | Ps. | 16,720,997 |  | Ps. | 1,160,785 |  | Ps. | 604,424 |  | Ps. | 18,486,206
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (1,532,164) | ​ | ​ | 1,532,164 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (45,518) | ​ | ​ | — | ​ | ​ | 45,518 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (381,561) | ​ | ​ | 381,561 |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 1,036,878 | ​ | ​ | (1,036,878) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 96,914 | ​ | ​ | (96,914) |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 90,665 | ​ | ​ | — | ​ | ​ | (90,665) |  | ​ | —
New financial assets originated or purchased |  | ​ | 5,389,136 | ​ | ​ | 63,254 | ​ | ​ | 55,457 |  | ​ | 5,507,847
Financial assets that have been paid |  | ​ | (2,280,710) | ​ | ​ | (116,394) | ​ | ​ | (127,047) |  | ​ | (2,524,151)
Net remeasurement of amortized cost and other receivables |  | ​ | 98,729 | ​ | ​ | 13,250 | ​ | ​ | 53,838 |  | ​ | 165,817
Write-offs |  | ​ | (21,818) | ​ | ​ | (12,570) | ​ | ​ | (41,666) |  | ​ | (76,054)
FX and other movements | ​ | ​ | 417,334 | ​ | ​ | 48,069 | ​ | ​ | 10,659 | ​ | ​ | 476,062
Total portfolio as of December 31, 2024 |  | Ps. | 19,873,529 |  | Ps. | 1,367,033 |  | Ps. | 795,165 |  | Ps. | 22,035,727
(1) See note 1.1 “Discontinued operations of BAC Holding”
Microcredit [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 6,740 |  | Ps. | 13,291 |  | Ps. | 85,039 | ​ | Ps. | 105,070
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (2,285) | ​ | ​ | 2,285 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (816) | ​ | ​ | — | ​ | ​ | 816 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (10,682) | ​ | ​ | 10,682 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 1,440 | ​ | ​ | (1,440) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 2,901 | ​ | ​ | (2,901) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 339 | ​ | ​ | — | ​ | ​ | (339) | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (3,625) | ​ | ​ | 4,222 | ​ | ​ | 2,753 | ​ | ​ | 3,350
New financial assets originated or purchased | ​ | ​ | 5,480 | ​ | ​ | 197 | ​ | ​ | 17 | ​ | ​ | 5,694
Financial assets that have been derecognized | ​ | ​ | (2,248) | ​ | ​ | (926) | ​ | ​ | (373) | ​ | ​ | (3,547)
Unwind of discount (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 9,052 | ​ | ​ | 9,052
Write-offs | ​ | ​ | (248) | ​ | ​ | (2,004) | ​ | ​ | (78,396) | ​ | ​ | (80,648)
Loss allowance as of December 31, 2022 | ​ | Ps. | 6,238 |  | Ps. | 4,922 |  | Ps. | 27,811 | ​ | Ps. | 38,971
Transfers: | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (3,411) | ​ | ​ | 3,411 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (1,308) | ​ | ​ | — | ​ | ​ | 1,308 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (10,612) | ​ | ​ | 10,612 | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 1,374 | ​ | ​ | (1,374) | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 1,729 | ​ | ​ | (1,729) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 210 | ​ | ​ | — | ​ | ​ | (210) | ​ | ​ | —
Net remeasurement of loss allowance (3) | ​ | ​ | 6,322 | ​ | ​ | 10,395 | ​ | ​ | 12,816 | ​ | ​ | 29,533
New financial assets originated or purchased | ​ | ​ | 4,647 | ​ | ​ | 97 | ​ | ​ | 54 | ​ | ​ | 4,798
Financial assets that have been derecognized | ​ | ​ | (1,953) | ​ | ​ | (265) | ​ | ​ | (212) | ​ | ​ | (2,430)
Unwind of discount (1) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 7,016 | ​ | ​ | 7,016
Write-offs | ​ | ​ | (406) | ​ | ​ | (1,227) | ​ | ​ | (22,595) | ​ | ​ | (24,228)
Loss allowance as of December 31, 2023 |  | Ps. | 12,068 |  | Ps. | 6,366 |  | Ps. | 35,226 |  | Ps. | 53,660
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (2,380) | ​ | ​ | 2,380 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (24,943) | ​ | ​ | — | ​ | ​ | 24,943 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (8,815) | ​ | ​ | 8,815 |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 536 | ​ | ​ | (536) |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 912 | ​ | ​ | (912) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 57 | ​ | ​ | — | ​ | ​ | (57) |  | ​ | —
Net remeasurement of loss allowance (2) |  | ​ | 20,456 | ​ | ​ | 6,140 | ​ | ​ | (3,299) |  | ​ | 23,297
New financial assets originated or purchased |  | ​ | 2,627 | ​ | ​ | 69 | ​ | ​ | 19 |  | ​ | 2,715
Financial assets that have been derecognized |  | ​ | (5,694) | ​ | ​ | (5,123) | ​ | ​ | (26,097) |  | ​ | (36,914)
Sales of portfolio | ​ | ​ | (3,042) | ​ | ​ | (191) | ​ | ​ | (26,398) | ​ | ​ | (29,631)
Unwind of discount (1) |  | ​ | — | ​ | ​ | — | ​ | ​ | 1,684 |  | ​ | 1,684
Write-offs |  | ​ | (2) | ​ | ​ | (436) | ​ | ​ | (10,755) |  | ​ | (11,193)
Loss allowance as of December 31, 2024 |  | Ps. | 59 |  | Ps. | 14 |  | Ps. | 3,545 |  | Ps. | 3,618
(1) | The unwind of discount on Stage 3 financial assets is reported within "interest income" so that interest income is recognized on the amortized cost (after deducting the ECL allowance)
(2) | This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of December 31,2023 and the loan portfolio as of December 31, 2024.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (8) |  | Ps. | 6 |  | Ps. | — |  | Ps. | (2)
(3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31,2022 and the loan portfolio as of December 31, 2023. ​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
December 31, 2023
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (96) |  | Ps. | 29 |  | Ps. | (6) |  | Ps. | (73)
(4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31,2021 and the loan portfolio as of December 31, 2022.
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (378) |  | Ps. | 333 |  | Ps. | (86) |  | Ps. | (131)
Disclosure of reconciliations of gross carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Total portfolio as of January 1, 2022 |  | Ps. | 187,419 |  | Ps. | 43,362 |  | Ps. | 86,958 |  | Ps. | 317,739
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (27,202) | ​ | ​ | 27,202 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (5,892) | ​ | ​ | — | ​ | ​ | 5,892 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (26,762) | ​ | ​ | 26,762 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 21,110 | ​ | ​ | (21,110) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 3,683 | ​ | ​ | (3,683) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 980 | ​ | ​ | — | ​ | ​ | (980) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 219,226 | ​ | ​ | 57 | ​ | ​ | 34 | ​ | ​ | 219,317
Financial assets that have been paid | ​ | ​ | (177,589) | ​ | ​ | (12,754) | ​ | ​ | (17,655) | ​ | ​ | (207,998)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 6,687 | ​ | ​ | 2,382 | ​ | ​ | 10,241 | ​ | ​ | 19,310
Write-offs | ​ | ​ | (248) | ​ | ​ | (2,004) | ​ | ​ | (78,396) | ​ | ​ | (80,648)
Total portfolio as of December 31, 2022 |  | Ps. | 224,491 |  | Ps. | 14,056 |  | Ps. | 29,173 |  | Ps. | 267,720
Transfers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Transfer from stage 1 to stage 2 | ​ | ​ | (36,169) | ​ | ​ | 36,169 | ​ | ​ | — | ​ | ​ | —
Transfer from stage 1 to stage 3 | ​ | ​ | (10,609) | ​ | ​ | — | ​ | ​ | 10,609 | ​ | ​ | —
Transfer from stage 2 to stage 3 | ​ | ​ | — | ​ | ​ | (25,030) | ​ | ​ | 25,030 | ​ | ​ | —
Transfer from stage 2 to stage 1 | ​ | ​ | 9,226 | ​ | ​ | (9,226) | ​ | ​ | — | ​ | ​ | —
Transfer from stage 3 to stage 2 | ​ | ​ | — | ​ | ​ | 2,946 | ​ | ​ | (2,946) | ​ | ​ | —
Transfer from stage 3 to stage 1 | ​ | ​ | 516 | ​ | ​ | — | ​ | ​ | (516) | ​ | ​ | —
New financial assets originated or purchased | ​ | ​ | 214,273 | ​ | ​ | 1,387 | ​ | ​ | 41,681 | ​ | ​ | 257,341
Financial assets that have been paid | ​ | ​ | (178,828) | ​ | ​ | (6,329) | ​ | ​ | (22,883) | ​ | ​ | (208,040)
Net remeasurement of amortized cost and other receivables | ​ | ​ | 4,054 | ​ | ​ | 1,207 | ​ | ​ | (20,525) | ​ | ​ | (15,264)
Write-offs | ​ | ​ | (406) | ​ | ​ | (1,227) | ​ | ​ | (22,595) | ​ | ​ | (24,228)
Total portfolio as of December 31, 2023 |  | Ps. | 226,548 |  | Ps. | 13,953 |  | Ps. | 37,028 |  | Ps. | 277,529
Transfers: |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Transfer from stage 1 to stage 2 |  | ​ | (18,434) | ​ | ​ | 18,434 | ​ | ​ | — |  | ​ | —
Transfer from stage 1 to stage 3 |  | ​ | (5,297) | ​ | ​ | — | ​ | ​ | 5,297 |  | ​ | —
Transfer from stage 2 to stage 3 |  | ​ | — | ​ | ​ | (14,840) | ​ | ​ | 14,840 |  | ​ | —
Transfer from stage 2 to stage 1 |  | ​ | 3,202 | ​ | ​ | (3,202) | ​ | ​ | — |  | ​ | —
Transfer from stage 3 to stage 2 |  | ​ | — | ​ | ​ | 1,329 | ​ | ​ | (1,329) |  | ​ | —
Transfer from stage 3 to stage 1 |  | ​ | 153 | ​ | ​ | — | ​ | ​ | (153) |  | ​ | —
New financial assets originated or purchased |  | ​ | 329,590 | ​ | ​ | 16,273 | ​ | ​ | 58,483 |  | ​ | 404,346
Financial assets that have been paid |  | ​ | (317,251) | ​ | ​ | (19,019) | ​ | ​ | (37,916) |  | ​ | (374,186)
Net remeasurement of amortized cost and other receivables |  | ​ | 4,241 | ​ | ​ | 135 | ​ | ​ | (8,701) |  | ​ | (4,325)
Write-offs |  | ​ | (2) | ​ | ​ | (436) | ​ | ​ | (10,755) |  | ​ | (11,193)
Sale of loan portfolio-loss allowance | ​ | ​ | (3,042) | ​ | ​ | (191) | ​ | ​ | (26,398) | ​ | ​ | (29,631)
Sale of loan portfolio-cash | ​ | ​ | (218,931) | ​ | ​ | (12,397) | ​ | ​ | (26,837) | ​ | ​ | (258,165)
Total portfolio as of December 31, 2024 |  | Ps. | 777 |  | Ps. | 39 |  | Ps. | 3,559 |  | Ps. | 4,375
Other accounts receivable, general approach |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance as of January 1, 2022 | ​ | Ps. | 18,939 |  | Ps. | 16,771 |  | Ps. | 129,449 | ​ | Ps. | 165,159
Net remeasurement of loss allowance | ​ | ​ | 7,680 |  | ​ | 2,190 |  | ​ | 48,003 | ​ | ​ | 57,873
FX and other movements | ​ | ​ | 1,748 |  | ​ | 1,240 |  | ​ | 177 | ​ | ​ | 3,165
Write-offs | ​ | ​ | (3,390) |  | ​ | — |  | ​ | (37,506) | ​ | ​ | (40,896)
Loss allowance as of December 31, 2022 | ​ | Ps. | 24,977 |  | Ps. | 20,201 |  | Ps. | 140,123 | ​ | Ps. | 185,301
Net remeasurement of loss allowance | ​ | ​ | 4,389 | ​ | ​ | 257 | ​ | ​ | 46,867 | ​ | ​ | 51,513
FX and other movements | ​ | ​ | (1,789) | ​ | ​ | (1,270) | ​ | ​ | (2,464) | ​ | ​ | (5,523)
Write-offs | ​ | ​ | (1,612) | ​ | ​ | — | ​ | ​ | (43,397) | ​ | ​ | (45,009)
Loss allowance as of December 31, 2023 |  | Ps. | 25,965 |  | Ps. | 19,188 |  | Ps. | 141,129 |  | Ps. | 186,282
Net remeasurement of loss allowance |  | ​ | 4,932 | ​ | ​ | 2,779 | ​ | ​ | 58,789 |  | ​ | 66,500
FX and other movements |  | ​ | 860 | ​ | ​ | 229 | ​ | ​ | 3,212 |  | ​ | 4,301
Write-offs |  | ​ | (531) | ​ | ​ | — | ​ | ​ | (85,622) |  | ​ | (86,153)
Loss allowance as of December 31, 2024 |  | Ps. | 31,226 |  | Ps. | 22,196 |  | Ps. | 117,508 |  | Ps. | 170,930
Other accounts receivable, general approach, other accounts receivables and contract assets for government and corporate customers |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Investment grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 15,962,982 |  | Ps. | — |  | Ps. | — |  | Ps. | 15,962,982
Corporate |  | ​ | — |  | ​ | — |  | ​ | 1,298 |  | ​ | 1,298
Total investment grade |  | Ps. | 15,962,982 |  | Ps. | — |  | Ps. | 1,298 |  | Ps. | 15,964,280
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Investment grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 14,569,999 |  | Ps. | — |  | Ps. | — |  | Ps. | 14,569,999
Corporate |  | ​ | — |  | ​ | — |  | ​ | 1,535 |  | ​ | 1,535
Total investment grade |  | Ps. | 14,569,999 |  | Ps. | — |  | Ps. | 1,535 |  | Ps. | 14,571,534
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio).
Other accounts receivable, simplified approach |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​
​ | ​ | Loss allowance
Loss allowance as of January 1, 2022 | ​ | Ps. | 217,643
Loss of control in subsidiary (1) | ​ | ​ | (33,024)
Discontinued operations (1) | ​ | ​ | 469
Entity liquidation | ​ | ​ | (1,592)
Provision charged to profit or loss | ​ | ​ | 27,519
Recovery for partial payments from the clients | ​ | ​ | (6,751)
Write-offs | ​ | ​ | (7,948)
Exchange gains (losses) in foreign currency | ​ | ​ | 799
Loss allowance as of December 31, 2022 |  | Ps. | 197,115
Entity deconsolidation | ​ | ​ | (3,245)
Provision charged to profit or loss |  | ​ | 39,750
Recovery for partial payments from the clients | ​ | ​ | (14,599)
Write-offs | ​ | ​ | (18,516)
Exchange gains (losses) in foreign currency |  | ​ | (1,123)
Loss allowance as of December 31, 2023 |  | Ps. | 199,382
Provision charged to profit or loss |  | ​ | 56,296
Recovery for partial payments from the clients |  | ​ | (29,727)
Write-offs |  | ​ | (35,436)
Exchange gains (losses) in foreign currency |  | ​ | 526
Loss allowance as of December 31, 2024 |  | Ps. | 191,041
(1) See note 1.1 “Discontinued operations of BAC Holding”
Other accounts receivable at fair value through profit or loss, mandatorily measured at fair value [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness |
| e) | Other accounts receivable at FVTPL
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Investment grade |  | ​ | ​ |  | ​ | ​
Sovereign (*)(**) |  | Ps. | 4,181,835 |  | Ps. | 3,830,916
Total investment grade | ​ | Ps. | 4,181,835 | ​ | Ps. | 3,830,916
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Sovereign corresponds to the financial assets in concession arrangements rights at fair value.
Debt securities [member] | Financial assets at amortised cost, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness |
| d) | Investments in debt securities at amortized cost
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | Stage 1 | ​ | Stage 2 | ​ | Stage 3 | ​ | Total
Investment grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 2,584,348 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,584,348
Financial entities |  | ​ | 2,321,902 |  | ​ | — |  | ​ | — |  | ​ | 2,321,902
Total investment grade |  | Ps. | 4,906,250 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,906,250
Speculative grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other public entities (**) | ​ | Ps. | 5,563,208 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 5,563,208
Corporate | ​ | ​ | 64,709 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 64,709
Financial Entities | ​ | ​ | 6,647 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,647
Total speculative grade | ​ | Ps. | 5,634,564 |  | Ps. | — |  | Ps. | — |  | Ps. | 5,634,564
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 76,915 | ​ | Ps. | 68,638 | ​ | Ps. | — | ​ | Ps. | 145,553
Financial Entities | ​ | ​ | 22,000 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,000
Total Without Grade or Not available | ​ | Ps. | 98,915 | ​ | Ps. | 68,638 | ​ | Ps. | — | ​ | Ps. | 167,553
​ |  | Ps. | 10,639,729 |  | Ps. | 68,638 |  | Ps. | — |  | Ps. | 10,708,367
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | ​ | Stage 1 | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | Total
Investment grade |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Sovereign (*) |  | Ps. | 2,593,978 |  | Ps. | — |  | Ps. | — |  | Ps. | 2,593,978
Financial entities |  | ​ | 2,016,078 |  | ​ | — |  | ​ | — |  | ​ | 2,016,078
Total investment grade |  | Ps. | 4,610,056 |  | Ps. | — |  | Ps. | — |  | Ps. | 4,610,056
Speculative grade | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other public entities (**) | ​ | Ps. | 5,112,355 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 5,112,355
Corporate | ​ | ​ | 63,824 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 63,824
Financial entities | ​ | ​ | 5,761 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 5,761
Total speculative grade | ​ | Ps. | 5,181,940 | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 5,181,940
Without Grade or Not available | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate | ​ | Ps. | 83,066 | ​ | Ps. | 60,344 | ​ | Ps. | — | ​ | Ps. | 143,410
Financial Entities | ​ | ​ | 61,155 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 61,155
Total Without Grade or Not available | ​ | Ps. | 144,221 | ​ | Ps. | 60,344 | ​ | Ps. | — | ​ | Ps. | 204,565
​ |  | Ps. | 9,936,217 |  | Ps. | 60,344 |  | Ps. | — |  | Ps. | 9,996,561
(*) Sovereign credit rating is considered as the risk of the Treasury issuer or a similar agency (government debt portfolio). (**) Corresponds to operations with government entities; including public administrations in general (includes regional and local governments).
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance balance as of January 1, 2022 | ​ | Ps. | 3,297 |  | Ps. | 7,401 |  | Ps. | — | ​ | Ps. | 10,698
Net remeasurement of loss allowance (5) | ​ | ​ | 19,761 | ​ | ​ | 547 | ​ | ​ | — | ​ | ​ | 20,308
New financial assets originated or purchased | ​ | ​ | 2,198 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,198
Financial assets that have been derecognized | ​ | ​ | (1,015) | ​ | ​ | (1,090) | ​ | ​ | — | ​ | ​ | (2,105)
Discontinued operations (1) | ​ | ​ | (85) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (85)
Loss of control in subsidiary (2) | ​ | ​ | (503) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (503)
FX and other movements | ​ | ​ | 4,910 | ​ | ​ | 1,509 | ​ | ​ | — | ​ | ​ | 6,419
Loss allowance balance as of December 31, 2022 | ​ | Ps. | 28,563 |  | Ps. | 8,367 |  | Ps. | — |  | Ps. | 36,930
Transfer from stage 2 to stage 1 | ​ | ​ | 1,485 | ​ | ​ | (1,485) | ​ | ​ | — | ​ | ​ | —
Net remeasurement of loss allowance (4) | ​ | ​ | (14,315) | ​ | ​ | (996) | ​ | ​ | — | ​ | ​ | (15,311)
New financial assets originated or purchased | ​ | ​ | 2,669 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,669
Financial assets that have been derecognized | ​ | ​ | (1,466) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,466)
FX and other movements | ​ | ​ | (4,323) | ​ | ​ | (1,617) | ​ | ​ | — | ​ | ​ | (5,940)
Loss allowance balance as of December 31, 2023 | ​ | Ps. | 12,613 |  | Ps. | 4,269 |  | Ps. | — |  | Ps. | 16,882
Net remeasurement of loss allowance (3) | ​ | ​ | (1,774) | ​ | ​ | (562) | ​ | ​ | — | ​ | ​ | (2,336)
New financial assets originated or purchased | ​ | ​ | 3,279 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,279
Financial assets that have been derecognized | ​ | ​ | (1,366) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,366)
FX and other movements | ​ | ​ | 1,577 | ​ | ​ | 639 | ​ | ​ | — | ​ | ​ | 2,216
Loss allowance balance as of December 31, 2024 |  | Ps. | 14,329 |  | Ps. | 4,346 |  | Ps. | — |  | Ps. | 18,675
​ (1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of December 31, 2023 and the investments portfolio as of December 31, 2024. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (404) |  | Ps. | — |  | Ps. | — |  | Ps. | (404)
​ (4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31, 2022 and the investments portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | 9,632 |  | Ps. | — |  | Ps. | — |  | Ps. | 9,632
(5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31, 2021 and the investments portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (70) |  | Ps. | 48 |  | Ps. | — |  | Ps. | (22)
​
Debt securities [member] | Financial assets measured at fair value through other comprehensive income, category [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of reconciliations of loan allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lifetime | ​ | Stage 3 | ​ | ​ | ​
​ | ​ | Stage 1 | ​ | ECL not | ​ | Lifetime | ​ | ​ | ​
​ | ​ | 12-month | ​ | credit- | ​ | ECL credit- | ​ | ​ | ​
​ | ​ | ECL | ​ | impaired | ​ | impaired | ​ | Total
Loss allowance balance as of January 1, 2022 | ​ | Ps. | 123,978 |  | Ps. | — |  | Ps. | — | ​ | Ps. | 123,978
Net remeasurement of loss allowance (5) | ​ | ​ | (3,217) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,217)
New financial assets originated or purchased | ​ | ​ | 4,409 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,409
Financial assets that have been derecognized | ​ | ​ | (4,870) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (4,870)
Discontinued operations (1) | ​ | ​ | 2,935 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,935
Loss of control in subsidiary (2) | ​ | ​ | (111,358) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (111,358)
FX and other movements | ​ | ​ | 809 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 809
Loss allowance balance as of December 31, 2022 |  | Ps. | 12,686 |  | Ps. | — |  | Ps. | — |  | Ps. | 12,686
Net remeasurement of loss allowance (4) | ​ | ​ | (892) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (892)
New financial assets originated or purchased | ​ | ​ | 6,470 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 6,470
Financial assets that have been derecognized | ​ | ​ | (4,342) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (4,342)
FX and other movements | ​ | ​ | (950) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (950)
Loss allowance balance as of December 31, 2023 | ​ | Ps. | 12,972 |  | Ps. | — |  | Ps. | — |  | Ps. | 12,972
Net remeasurement of loss allowance (3) |  | ​ | 452 |  | ​ | — |  | ​ | — |  | ​ | 452
New financial assets originated or purchased |  | ​ | 9,029 |  | ​ | — |  | ​ | — |  | ​ | 9,029
Financial assets that have been derecognized |  | ​ | (4,895) |  | ​ | — |  | ​ | — |  | ​ | (4,895)
FX and other movements |  | ​ | 752 |  | ​ | — |  | ​ | — |  | ​ | 752
Loss allowance balance as of December 31, 2024 |  | Ps. | 18,310 |  | Ps. | — |  | Ps. | — |  | Ps. | 18,310
(1) See note 1.1 “Discontinued operations of BAC Holding” (2) Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022. (3) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2024 versus parameters as of December 31, 2023 and the investments portfolio as of December 31, 2024. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2024
​ | ​ | ​ | Stage 2 | ​ | Stage 3 | ​ | ​ | ​
Stage 1 | ​ | Lifetime ECL not | ​ | Lifetime ECL | ​ | ​ | ​
12-month ECL | ​ | credit-impaired | ​ | credit-impaired | ​ | Total
Ps. | (90) |  | Ps. | — |  | Ps. | — |  | Ps. | (90)
(4) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2023 versus parameters as of December 31, 2022 and the investments portfolio as of December 31, 2023. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2023
​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (359) |  | Ps. | — |  | Ps. | — |  | Ps. | (359)
​ (5) This amount includes impact of the measurement of ECL due to changes made in PDs/LGDs/EADs and changes made to model assumptions and methodologies from the opening to the closing balance. The following table shows the impact by stage estimated using all parameters as of December 31, 2022 versus parameters as of December 31, 2021 and the investments portfolio as of December 31, 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2022
​ | ​ | ​ | ​ | Stage 2 | ​ | ​ | Stage 3 | ​ | ​ | ​
​ | Stage 1 | ​ | ​ | Lifetime ECL not | ​ | ​ | Lifetime ECL | ​ | ​ | ​
​ | 12-month ECL | ​ | ​ | credit-impaired | ​ | ​ | credit-impaired | ​ | ​ | Total
Ps. | (1,056) |  | Ps. | — |  | Ps. | — |  | Ps. | (1,056)
Disclosure of balance of financial assets in investments debt securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
In Colombian Pesos | ​ | ​ | ​ | ​ | ​ | ​
Securities issued or secured by Colombian Government |  | Ps. | 15,207,640 |  | Ps. | 14,491,881
Securities issued or secured by other Colombian Government entities | ​ | ​ | 173,682 | ​ | ​ | 325,588
Securities issued or secured by other financial entities | ​ | ​ | 813,342 | ​ | ​ | 918,788
Securities issued or secured by non-financial sector entities | ​ | ​ | 3,968 | ​ | ​ | 961
Others | ​ | ​ | 202,264 | ​ | ​ | 212,635
Total In Colombian Pesos |  | Ps. | 16,400,896 |  | Ps. | 15,949,853
In foreign currency | ​ | ​ | ​ |  | ​ | ​
Securities issued or secured by Colombian Government | ​ | Ps. | 3,060,268 |  | Ps. | 2,298,912
Securities issued or secured by other Colombian Government entities | ​ | ​ | 289,063 |  | ​ | 538,200
Securities issued or secured by foreign Governments | ​ | ​ | 4,502,810 |  | ​ | 2,507,038
Securities issued or secured by central banks | ​ | ​ | 204,855 |  | ​ | 145,489
Securities issued or secured by other financial entities | ​ | ​ | 1,813,441 |  | ​ | 1,223,859
Securities issued or secured by non-financial sector entities | ​ | ​ | 245,692 |  | ​ | 213,610
Others | ​ | ​ | 533,173 |  | ​ | 449,815
Total In foreign currency |  | Ps. | 10,649,302 |  | Ps. | 7,376,923
Total debt securities at FVOCI |  | Ps. | 27,050,198 |  | Ps. | 23,326,776
​
Derivatives [member] |
Disclosure of detailed information about financial instruments [line items] |
Disclosure of credit worthiness | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Credit worthiness | ​ | December 31, 2024 | ​ | December 31, 2023
Investment grade |  | Ps. | 622,273 |  | Ps. | 1,398,093
Speculative |  | ​ | 774 |  | ​ | 22,274
Without grade or not available |  | ​ | 400,266 |  | ​ | 705,862
Total |  | Ps. | 1,023,313 |  | Ps. | 2,126,229

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