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RELATED PARTIES (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of transactions between related parties [abstract] |
Schedule of balances with related parties | Balances as of the year ended December 31, 2024 and 2023, with related parties, are detailed in the following tables: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities
​ | ​ | Individuals | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | with | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2024 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals |  | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and equivalents | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 1,489 | ​ | Ps. | —
Financial assets in investments | ​ | ​ | — | ​ | ​ | — |  | ​ | 1,757,813 | ​ | ​ | 2,317,449 | ​ | ​ | —
Financial assets in credit operations | ​ | ​ | 22,120 | ​ | ​ | 6,821 |  | ​ | 702,904 | ​ | (**) | 2,854,618 | ​ | ​ | 3,584
Accounts receivable | ​ | ​ | — | ​ | ​ | 17 |  | ​ | 21,281 | ​ | ​ | 1,625,006 | ​ | ​ | 37
Other assets | ​ | ​ | — | ​ | ​ | 31 |  | ​ | 16,301 | ​ | ​ | 60,860 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities | ​ | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deposits |  | Ps. | 206,174 | ​ | Ps. | 30,417 |  | Ps. | 166,009 | ​ | Ps. | 1,467,708 | ​ | Ps. | 6,986
Accounts payable | ​ | ​ | 333 | ​ | ​ | 267 |  | ​ | 26,934 | ​ | ​ | 265,585 | ​ | ​ | 2
Financial obligations | ​ | ​ | — | ​ | ​ | — |  | ​ | — | ​ | ​ | 1,472 | ​ | ​ | —
Other liabilities | ​ | ​ | — | ​ | ​ | — |  | ​ | 15,900 | ​ | ​ | 9,634 | ​ | ​ | 22
(*) Include family members (**) Include one loan for Ps. 1,196,398 at 36 months with SOFR rate 3M + 3.5%, regarding to loan IBR rate 3M + 4.5% , was paid in December 2024 ​ ​ ​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities
​ | ​ | Individuals | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | with | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2023 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and equivalents |  | Ps. | — | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | 863 | ​ | Ps. | —
Financial assets in investments |  | ​ | — | ​ | ​ | — |  | ​ | 1,533,531 | ​ | ​ | 2,008,318 | ​ | ​ | —
Financial assets in credit operations |  | ​ | 14,141 | ​ | ​ | 7,537 |  | ​ | 742,607 | ​ | (**) | 2,884,514 | ​ | ​ | 138,645
Accounts receivable |  | ​ | 28 | ​ | ​ | 12 |  | ​ | 34,908 | ​ | ​ | 1,945,671 | ​ | ​ | 68
Other assets |  | ​ | — | ​ | ​ | — |  | ​ | 12,651 | ​ | ​ | 59,511 | ​ | ​ | —
​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deposits |  | Ps. | 187,385 | ​ | Ps. | 27,531 |  | Ps. | 95,101 | ​ | Ps. | 1,420,051 | ​ | Ps. | 15,432
Accounts payable |  | ​ | 683 | ​ | ​ | 314 |  | ​ | 20,173 | ​ | ​ | 417,908 | ​ | ​ | 2
Financial obligations |  | ​ | 85 | ​ | ​ | 1,237 |  | ​ | 3 | ​ | ​ | 4,774 | ​ | ​ | —
Other liabilities |  | ​ | — | ​ | ​ | — |  | ​ | 61 | ​ | ​ | 53 | ​ | ​ | —
(*) Include family members (**) Includes two loans for Ps. 1,037,413 at 36 months with SOFR rate 3M + 3.5% and Ps. 202,371 at 24 months with IBR rate 3M + 4.5%, granted to an entity controlled by the ultimate beneficial owner of the Group
Schedule of transactions between related parties | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities with
​ | ​ | control | ​ | Key | ​ | Associates | ​ | Entities | ​ | significant
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | controlled by | ​ | influence by
December 31, 2024 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Income |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest income |  | Ps. | 492 | Ps. | 516 | Ps. | 101,632 | Ps. | 558,438 | Ps. | 504
Fees income and commissions |  | ​ | 15 | ​ | 25 |  | 65,007 | ​ | 155,392 |  | 33
Leases |  | ​ | — | ​ | — |  | 1,751 | ​ | 26 |  | —
Other income |  | ​ | — | ​ | 7 |  | 458,918 | ​ | 8,879 |  | 40
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial expenses |  | Ps. | (2,539) | Ps. | (1,311) | Ps. | (10,639) | Ps. | (73,476) | Ps. | (490)
Fees expenses and commissions |  | ​ | (4) | ​ | (3,939) |  | (132,153) | ​ | (2,524) |  | (52)
Operating expenses |  | ​ | (579) | ​ | (9,348) |  | (1,147) | ​ | (5,139) |  | —
Other expenses |  | ​ | (16) | ​ | (41) |  | (170,952) | ​ | (96,707) |  | (1)
(*) Include family members ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Individuals | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2023 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest income |  | Ps. | 550 | Ps. | 611 | Ps. | 92,029 | Ps. | 618,120 | Ps. | 24,009
Fees income and commissions |  | ​ | 4 | ​ | 25 | ​ | 28,853 | ​ | 157,205 | ​ | 33
Leases |  | ​ | — | ​ | — | ​ | 1,574 | ​ | 76 | ​ | —
Other income |  | ​ | 3 | ​ | 14 | ​ | 480,565 | ​ | 30,809 | ​ | 51
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial expenses |  | Ps. | (4,412) | Ps. | (3,581) | Ps. | (10,337) | Ps. | (80,165) | Ps. | (281)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | Individuals | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2023 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
Fees expenses and commissions |  | ​ | (4) | ​ | (2,801) | ​ | (91,646) | ​ | (4,044) | ​ | (171)
Operating expenses |  | ​ | (706) | ​ | (15,735) | ​ | (408) | ​ | (5,517) | ​ | —
Other expenses |  | ​ | (11) | ​ | (8) | ​ | (173,899) | ​ | (100,632) | ​ | —
(*) Include family members ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Individuals | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Entities
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | with
​ | ​ | Individuals with | ​ | ​ | ​ | ​ | ​ | Entities | ​ | significant
​ | ​ | control | ​ | Key | ​ | Associates | ​ | controlled | ​ | influence
​ | ​ | over Grupo | ​ | management | ​ | and joint | ​ | by | ​ | by
December 31, 2022 | ​ | Aval (*) | ​ | personnel (*) | ​ | ventures | ​ | individuals | ​ | individuals
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest income |  | Ps. | 501 | Ps. | 578 | Ps. | 45,585 | Ps. | 342,962 | Ps. | 20,418
Fees income and commissions |  | ​ | 3 | ​ | 69 | ​ | 29,161 | ​ | 169,629 | ​ | 6
Leases |  | ​ | — | ​ | — | ​ | 1,499 | ​ | — | ​ | —
Other income |  | ​ | 5 | ​ | 6 | ​ | 510,803 | ​ | 28,818 | ​ | 36
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expenses |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial expenses |  | Ps. | (2,458) | Ps. | (2,253) | Ps. | (13,370) | Ps. | (119,330) | Ps. | (211)
Fees expenses and commissions |  | ​ | (4) | ​ | (2,153) | ​ | (59,554) | ​ | (5,028) | ​ | (400)
Operating expenses |  | ​ | (905) | ​ | (11,277) | ​ | (502) | ​ | (3,181) | ​ | —
Other expenses |  | ​ | (8) | ​ | (3,190) | ​ | (213,080) | ​ | (98,920) | ​ | (35)
(*) Include family members
Schedule of key management personnel | The compensation received by the key personnel of the management comprises the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended as of
​ | ​ | December 31, | ​ | December 31, | ​ | December 31,
Items | ​ | 2024 | ​ | 2023 | ​ | 2022
Salaries |  | Ps. | 38,904 | ​ | Ps. | 36,222 |  | Ps. | 34,852
Short term benefits for employees |  | ​ | 4,731 | ​ | ​ | 6,741 |  | ​ | 17,686
Termination benefits | ​ | ​ | — | ​ | ​ | 8,754 | ​ | ​ | —
Long term benefits for employees | ​ | ​ | 541 | ​ | ​ | — | ​ | ​ | —
Fees | ​ | ​ | 3,939 | ​ | ​ | 2,418 | ​ | ​ | 1,917
Total |  | Ps. | 48,115 | ​ | Ps. | 54,135 |  | Ps. | 54,455
​

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