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INVESTMENT SECURITIES (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of investment securities [abstract] |
Balances of investment securities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Note | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities mandatorily at FVTPL | ​ | 9.1 | ​ | Ps. | 1,425 |  | Ps. | 1,889
Investments in debt securities at FVOCI | ​ | 9.2 | ​ | ​ | 27,050,198 |  | ​ | 23,326,776
Investments in debt securities at amortized cost | ​ | 9.3 | ​ | ​ | 10,708,367 | ​ | ​ | 9,996,561
Investments in equity securities at FVOCI | ​ | 9.4 | ​ | ​ | 1,421,303 | ​ | ​ | 1,117,349
​ | ​ | ​ |  | Ps. | 39,181,293 | ​ | Ps. | 34,442,575
​ | ​ | ​ | ​ | ​ | ​ |  | ​ | ​
Loss impairment | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Investments in debt securities at amortized cost | ​ | 4.1.5 | ​ | Ps. | (18,675) |  | Ps. | (16,882)
​ | ​ | ​ |  | Ps. | (18,675) | ​ | Ps. | (16,882)
Total investment securities net | ​ | ​ |  | Ps. | 39,162,618 |  | Ps. | 34,425,693
​ ​
Investments in debt securities at fair value through profit or loss | The following table includes investments on asset-backed securities mandatorily at FVTPL because the contractual cash flows of these securities are not SPPI on the principal outstanding: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​
Others | ​ | Ps. | 1,425 | ​ | Ps. | 1,889
Total investments in debt securities mandatorily at FVTPL |  | Ps. | 1,425 |  | Ps. | 1,889
​
Investments in debt securities at fair value through OCI | The following table includes investments in debt securities at FVOCI as of December 31, 2024 and 2023: ​ December 31, 2024 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Debt securities | ​ | Cost | ​ | Unrealized Gain | ​ | Unrealized Losses | ​ | ​ | Fair Value | ​ | ECL
Securities issued or secured by Colombian Government |  | Ps. | 19,278,224 |  | Ps. | 36,588 |  | Ps. | (1,046,904) |  | Ps. | 18,267,908 | ​ | Ps. | 11,761
Securities issued or secured by other Colombian Government entities | ​ | ​ | 484,874 | ​ | ​ | 336 | ​ | ​ | (22,465) | ​ | ​ | 462,745 | ​ | ​ | 803
Securities issued or secured by foreign Governments | ​ | ​ | 4,682,807 | ​ | ​ | 18,439 | ​ | ​ | (198,436) | ​ | ​ | 4,502,810 | ​ | ​ | 1,135
Securities issued or secured by central banks | ​ | ​ | 251,079 | ​ | ​ | 32 | ​ | ​ | (46,256) | ​ | ​ | 204,855 | ​ | ​ | 97
Securities issued or secured by other financial entities | ​ | ​ | 2,640,204 | ​ | ​ | 9,270 | ​ | ​ | (22,691) | ​ | ​ | 2,626,783 | ​ | ​ | 2,740
Securities issued or secured by non-financial sector entities | ​ | ​ | 249,748 | ​ | ​ | 665 | ​ | ​ | (753) | ​ | ​ | 249,660 | ​ | ​ | 859
Others | ​ | ​ | 771,824 | ​ | ​ | 715 | ​ | ​ | (37,102) | ​ | ​ | 735,437 | ​ | ​ | 915
Total debt securities at FVOCI |  | Ps. | 28,358,760 |  | Ps. | 66,045 |  | Ps. | (1,374,607) |  | Ps. | 27,050,198 | ​ | Ps. | 18,310
​ December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Debt securities | ​ | ​ | Cost | ​ | ​ | Unrealized Gain | ​ | ​ | Unrealized Losses | ​ | ​ | Fair Value | ​ | ECL
Securities issued or secured by Colombian Government |  | Ps. | 17,626,642 |  | Ps. | 146,608 |  | Ps. | (982,457) |  | Ps. | 16,790,793 | ​ | Ps. | 7,204
Securities issued or secured by other Colombian Government entities | ​ | ​ | 898,373 | ​ | ​ | 6,213 | ​ | ​ | (40,798) | ​ | ​ | 863,788 | ​ | ​ | 1,183
Securities issued or secured by foreign Governments | ​ | ​ | 2,717,651 | ​ | ​ | 6,385 | ​ | ​ | (216,998) | ​ | ​ | 2,507,038 | ​ | ​ | 611
Securities issued or secured by central banks | ​ | ​ | 194,480 | ​ | ​ | — | ​ | ​ | (48,991) | ​ | ​ | 145,489 | ​ | ​ | 56
Securities issued or secured by other financial entities | ​ | ​ | 2,159,892 | ​ | ​ | 19,370 | ​ | ​ | (36,615) | ​ | ​ | 2,142,647 | ​ | ​ | 2,398
Securities issued or secured by non-financial sector entities | ​ | ​ | 215,877 | ​ | ​ | 156 | ​ | ​ | (1,462) | ​ | ​ | 214,571 | ​ | ​ | 822
Others | ​ | ​ | 704,393 | ​ | ​ | 253 | ​ | ​ | (42,196) | ​ | ​ | 662,450 | ​ | ​ | 698
Total debt securities at FVOCI |  | Ps. | 24,517,308 |  | Ps. | 178,985 |  | Ps. | (1,369,517) |  | Ps. | 23,326,776 | ​ | Ps. | 12,972
Schedule of Tabular disclosure of amounts reclassified to profit or loss form OCI gross of taxes, related to investment debt securities FVOCI | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Redemptions or sales | ​ | Ps. | (130,219) | ​ | Ps. | (104,012)
ECL allowance | ​ | ​ | 4,616 | ​ | ​ | 1,236
Total reclassified to profit or loss |  | Ps. | (125,603) |  | Ps. | (102,776)
Investments in debt securities at amortized cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
Debt securities | ​ | December 31, 2024 | ​ | December 31, 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
Securities issued or secured by foreign Governments | ​ | ​ | 30,655 | ​ | ​ | 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 | ​ | ​ | 64,709 | ​ | ​ | 63,825
Total debt securities at amortized cost |  | Ps. | 10,708,367 |  | Ps. | 9,996,561
​ ​
Summary of investments in debt securities at amortized cost by maturity dates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024 | ​ | December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​
Up to 1 month |  | Ps. | 1,120,443 |  | Ps. | 927,454
More than 1 month and no more than 3 months | ​ | ​ | 30,655 | ​ | ​ | 26,515
More than 3 months and no more than 1 year | ​ | ​ | 7,016,333 | ​ | ​ | 6,765,886
More than 1 year and no more than 5 years | ​ | ​ | 136,318 | ​ | ​ | 151,217
More than 5 years and no more than 10 years | ​ | ​ | 68,447 | ​ | ​ | 2,098,299
More than 10 years | ​ | ​ | 2,336,171 | ​ | ​ | 27,190
Total |  | Ps. | 10,708,367 |  | Ps. | 9,996,561
Investment in debt at amortized cost securities pledged as collateral | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2024 | ​ | 2023
Pledged as collateral in money market operations | ​ | ​ | ​ | ​ | ​ | ​
Securities issued or secured by other Colombian Government entities |  | Ps. | 685,394 |  | Ps. | 1,667,922
Securities issued or secured by Colombian Government | ​ | ​ | 1,528,723 | ​ | ​ | 489,631
Securities issued or secured by non-financial sector entities | ​ | ​ | — | ​ | ​ | 118,364
​ | ​ | Ps. | 2,214,117 | ​ | Ps. | 2,275,917
Pledged as collateral to special entities such as CRCC, BR and BVC (*) | ​ | ​ | ​ | ​ | ​ | ​
Securities issued or secured by Colombian Government | ​ | Ps. | 1,173,348 | ​ | Ps. | 539,339
Securities issued or secured by other Colombian Government entities | ​ | ​ | 688,891 | ​ | ​ | 393,634
​ |  | Ps. | 1,862,239 |  | Ps. | 932,973
​ |  | Ps. | 4,076,356 |  | Ps. | 3,208,890
(*) Cámara de Riesgo Central de Contraparte (“CRCC”), Banco de la República (“BR”) and Bolsa de Valores de Colombia (“BVC”)
Investments in equity securities at fair value through OCI | December 31, 2024
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Cost | ​ | Unrealized Gain | ​ | Unrealized Losses | ​ | Fair Value
In Colombian Pesos | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate stock |  | Ps. | 546,822 |  | Ps. | 832,222 |  | Ps. | (2,799) |  | Ps. | 1,376,245
In foreign currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate stock | ​ | ​ | 50,213 | ​ | ​ | 4,423 | ​ | ​ | (9,578) | ​ | ​ | 45,058
Total equity securities |  | Ps. | 597,035 |  | Ps. | 836,645 |  | Ps. | (12,377) |  | Ps. | 1,421,303
​ December 31, 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Cost | ​ | Unrealized Gain | ​ | Unrealized Losses | ​ | Fair Value
In Colombian Pesos | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate Stock |  | Ps. | 585,351 |  | Ps. | 121,018 |  | Ps. | (33,137) |  | Ps. | 673,232
In foreign currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Corporate Stock | ​ | ​ | 9,227 | ​ | ​ | 440,562 | ​ | ​ | (5,672) | ​ | ​ | 444,117
Total equity securities |  | Ps. | 594,578 |  | Ps. | 561,580 |  | Ps. | (38,809) |  | Ps. | 1,117,349
​
Disclosure of equity securities at fair value through OCI | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Entity (*) | ​ | December 31, 2024 | ​ | December 31, 2023
Grupo Energía Bogotá S.A. E.S.P. |  | Ps. | 1,159,729 |  | Ps. | 903,068
Mineros S.A. | ​ | ​ | 101,483 | ​ | ​ | 43,765
Port operating companies | ​ | ​ | 45,396 | ​ | ​ | 58,355
Holding Bursátil Regional S.A.(1) | ​ | ​ | 40,942 | ​ | ​ | 45,085
Titularizadora Colombiana S.A. | ​ | ​ | 31,451 | ​ | ​ | 26,453
Others | ​ | ​ | 42,302 | ​ | ​ | 40,623
Total |  | Ps. | 1,421,303 |  | Ps. | 1,117,349
(*) These investments in equity securities have been designated as FVOCI considering that they represent strategic investments for Grupo Aval and therefore, they are not expected to be sold in a foreseeable future. (1) In the frame of the regional integration of the stock exchanges of Chile, Colombia and Peru, on November 14th 2023, a share exchange agreement was signed.

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