XML 431 R75.htm IDEA: XBRL DOCUMENT

RELATED PARTIES (Tables)

12 Months Ended

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