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LOANS (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of loans and receivables [abstract]

Disclosure of detailed information about distribution of the credit portfolio

The distribution of the loan portfolio of Grupo Aval´s by product is shown as follows:


		December 31, 2024			December 31, 2023
Commercial
General purpose loans		Ps.	82,145,280		Ps.	73,611,910
Loans funded by development banks			3,517,386			4,464,785
Working capital loans			16,624,543			16,413,196
Credit cards			338,168			341,563
Overdrafts			648,130			509,538
Leases			12,141,136			11,706,825
Interbank loans and overnight funds			705,055			392,607
Total commercial		Ps.	116,119,698		Ps.	107,440,424

Consumer
Credit cards		Ps.	7,266,716		Ps.	7,596,196
Personal loans			14,442,142			14,232,850
Automobile and vehicle loans			5,834,498			5,332,355
Overdrafts			79,347			76,148
General purpose loans			152,803			126,990
Leases			18,808			15,509
Payroll loans			34,182,011			32,619,563
Total consumer		Ps.	61,976,325		Ps.	59,999,611

Mortgages
Mortgages		Ps.	19,714,057		Ps.	16,294,206
Leases			2,321,670			2,192,000
Total mortgages		Ps.	22,035,727		Ps.	18,486,206

Microcredit		Ps.	4,375		Ps.	277,529
Gross balance of loan portfolio		Ps.	200,136,125		Ps.	186,203,770
Loss allowance loan portfolio ⁽¹⁾			(10,006,639)			(10,035,715)
Net balance of loan portfolio		Ps.	190,129,486		Ps.	176,168,055

⁽¹⁾ See loss allowance reconciliations from the opening to the closing balance in note 4.1.5.

Disclosure of detailed information about distribution of loans portfolio by maturity period

The distribution of Grupo Aval´s loan portfolio by contractual maturity period is as follows:

December 31, 2024


		Up to 1			From 1 to			From 3 to			More than
		year			3 years			5 years			5 years			Total
Commercial – Client portfolio		Ps.	59,494,116		Ps.	30,333,667		Ps.	13,675,325		Ps.	11,911,535		Ps.	115,414,643
Consumer			10,887,363			14,549,074			11,342,281			25,197,607			61,976,325
Mortgage			990,277			1,427,865			1,605,095			18,012,490			22,035,727
Microcredit			3,402			209			236			528			4,375
Interbank and overnight funds			705,055			—			—			—			705,055
Total gross loan portfolio		Ps.	72,080,213		Ps.	46,310,815		Ps.	26,622,937		Ps.	55,122,160		Ps.	200,136,125

December 31, 2023


		Up to 1			From 1 to			From 3 to			More than
		year			3 years			5 years			5 years			Total
Commercial – Client portfolio		Ps.	57,018,945		Ps.	27,895,921		Ps.	12,044,149		Ps.	10,088,802		Ps.	107,047,817
Consumer			10,679,728			13,325,877			11,496,786			24,497,220			59,999,611
Mortgage			865,216			1,187,222			1,317,412			15,116,356			18,486,206
Microcredit			162,667			108,095			5,266			1,501			277,529
Interbank and overnight funds			392,607			—			—			—			392,607
Total gross loan portfolio		Ps.	69,119,163		Ps.	42,517,115		Ps.	24,863,613		Ps.	49,703,879		Ps.	186,203,770

Disclosure of detailed information about interest income by portfolio

The interest income of the loan portfolio of Grupo Aval´s by portfolio is shown as follows:


		December 31, 2024			December 31, 2023			December 31, 2022
Commercial – Client portfolio		Ps.	13,572,183		Ps.	14,497,926		Ps.	8,608,592
Consumer			9,127,660			9,208,508			7,048,747
Mortgage⁽¹⁾			1,947,812			1,687,962			1,349,898
Microcredit			48,710			71,352			64,582
Repos, interbank loans portfolio⁽²⁾			769,217			1,068,367			487,697
Total interest income		Ps.	25,465,582		Ps.	26,534,115		Ps.	17,559,516

⁽¹⁾ Includes the coverage of interest income in the amount of Ps. 595 as of December 31, 2024. See note 10.4 Impact on Interest Income and Expense Line Item from interest rate hedging.

Disclosure of detailed information about reconciliation of undiscounted lease payments to net investment in finance lease

As of December 31, 2024, and 2023 the following table shows the reconciliation between gross investment in financial leasing and the present value of minimum payments to be received in these dates:


		December 31, 2024			December 31, 2023
Total gross rent payments receivable		Ps.	23,631,711		Ps.	29,491,587
Less amounts representing running costs (such as taxes, maintenance, insurances, etc.,)			(341)			(495)
Plus, estimated residual amount of assets given for rental (without guarantee)			41,170			32,657
Gross investment in contracts of financial leasing			23,672,540			29,523,749
Less unrealized financial income			(9,190,926)			(15,609,415)
Net investment in contracts of financial leasing		Ps.	14,481,614		Ps.	13,914,334
Loss allowance of net investment in financial leasing		Ps.	(483,965)		Ps.	(460,528)

Disclosure of detailed information about gross investment and net investment in financial leasing contracts receivable

The detailed information of gross investment and net investment in financial leasing contracts receivable as of December 31, 2024 and 2023 in each period is as follows:


		December 31, 2024
		Gross investment			Net investment
Up to 1 year		Ps.	3,718,951		Ps.	2,280,167
From 1 to 5 years			9,735,614			5,831,107
More than 5 years			10,217,975			6,370,340
Total		Ps.	23,672,540		Ps.	14,481,614


		December 31, 2023
		Gross investment			Net investment
Up to 1 year		Ps.	13,480,780		Ps.	6,398,382
From 1 to 5 years			6,560,824			2,532,708
More than 5 years			9,482,145			4,983,244
Total		Ps.	29,523,749		Ps.	13,914,334