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UNCONSOLIDATED STRUCTURED ENTITIES | 12 Months Ended
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Dec. 31, 2024
Disclosure of unconsolidated structured entities [abstract] |
UNCONSOLIDATED STRUCTURED ENTITIES | NOTE 32 – UNCONSOLIDATED STRUCTURED ENTITIES The term "unconsolidated structured entities" refers to all structured entities that are not controlled by Grupo Aval. Grupo Aval enters into transactions with unconsolidated structured entities in the normal course of business to facilitate customer transactions and for specific investment opportunities. The table below shows the total assets of unconsolidated structured entities in which Grupo Aval had an interest at the reporting date and its maximum exposure to loss in relation to those interests: Nature and risks associated with Grupo Aval’s interests in unconsolidated structured entities ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Grupo | ​ | Funds | ​ | ​ |
​ | ​ | Aval’s managed | ​ | managed by other | ​ | ​ |
December 31, 2024 | ​ | funds | ​ | entities(1) | ​ | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Grupo Aval’s interest-assets | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Investments at fair value through profit or loss | ​ | Ps. | 4,138,387 |  | Ps. | 3,099,853 | ​ | Ps. | 7,238,240
Other account receivables | ​ | ​ | 36,578 |  | ​ | 107 | ​ | ​ | 36,685
Total assets in relation to Grupo Aval’s interests in the unconsolidated structured entities | ​ | ​ | 4,174,965 |  | ​ | 3,099,960 | ​ | ​ | 7,274,925
Grupo Aval’s maximum exposure (*) | ​ | Ps. | 4,174,965 |  | Ps. | 3,099,960 | ​ | Ps. | 7,274,925
(1) Includes the Private Equity Fund Pactia Inmobiliario, as of October 29, 2024, for a value of Ps. 324,220. (*) Represent 2.22%, respectively of the Grupo Aval’s managed funds total assets. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Grupo | ​ | Funds | ​ | ​ |
​ | ​ | Aval’s managed | ​ | managed by | ​ | ​ |
December 31, 2023 | ​ | funds | ​ | other entities | ​ | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Grupo Aval’s interest-assets | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
Investments at fair value through profit or loss | ​ | Ps. | 3,680,026 |  | Ps. | 2,567,099 | ​ | Ps. | 6,247,125
Other account receivables | ​ | ​ | 31,629 |  | ​ | 533 | ​ | ​ | 32,162
Total assets in relation to Grupo Aval’s interests in the unconsolidated structured entities | ​ | ​ | 3,711,655 |  | ​ | 2,567,632 | ​ | ​ | 6,279,287
Grupo Aval’s maximum exposure (*) | ​ | Ps. | 3,711,655 |  | Ps. | 2,567,632 | ​ | Ps. | 6,279,287
(*) Represent 2.08%, respectively of the Grupo Aval’s managed funds total assets. ​ In the normal course of operations, Grupo Aval has trust companies that manage collective investment funds and assets of third parties where the managing trustees receive commissions. Additionally, Grupo Aval’s subsidiary Fondo de Pensiones y Cesantias Porvenir manages mandatory pension funds and defined contribution plans. For management services provided by Porvenir, commissions received vary according to the performance of each fund or asset managed. The obligations of these entities in the administration of these assets are obligations of means and do not guarantee the results. The maximum exposure risk of loss is determined by the possible failures in the administration of the funds by the amount of the returns that manages and the return of the results of assets the clients.

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- Definition The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B4 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_e&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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