v3.26.1
RISK MANAGEMENT - Minimum regulatory capital requirements (Details) - COP ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 23,744 $ 23,744
Other comprehensive income (322,153) (243,983)
Net income for the period 9,241,357 8,163,434
Non-controlling interests $ 16,296,936 15,711,661
Deductions:    
Leverage ratio 3.00%  
Banco de Bogota S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 3,553 3,553
Reserves and retained earnings 15,488,196 14,980,050
Other comprehensive income (150,051) 246,238
Net income for the period 1,259,998 1,128,549
Deductions:    
Goodwill and other intangibles (1,460,905) (1,388,211)
Deferred tax assets (694,849) (783,110)
CET1 14,445,943 14,187,069
Tier I 14,445,943 14,187,069
Subordinated instruments 1,687,813 2,459,094
Plus/minus others 132,000 134,586
Tier II capital 1,819,813 2,593,680
Technical capital 16,265,756 16,780,749
Risk-weighted assets 80,428,512 81,152,552
Market risk 185,383 153,522
Market risk exposure 2,059,807 1,705,799
Operational risk 683,524 565,377
Operational risk exposure 7,594,709 6,281,962
Risk-weighted assets including regulatory market risk and operational risk $ 90,083,028 $ 89,140,313
CET1 solvency ratio 16.04% 15.92%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 16.04% 15.92%
Tier II solvency ratio 2.02% 2.91%
Total solvency ratio 18.06% 18.83%
Capital measure $ 14,445,943 $ 14,187,069
Exposure measure $ 138,326,503 $ 129,644,773
Leverage ratio 10.44% 10.94%
Banco de Bogota S.A. | Consolidated basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 3,553 $ 3,553
Reserves and retained earnings 15,896,788 15,426,827
Other comprehensive income (21,063) 244,407
Net income for the period 1,270,587 1,090,178
Deductions:    
Goodwill and other intangibles (1,506,967) (1,709,972)
Deferred tax assets (347,120) (672,462)
Other (1,431) (1,431)
CET1 15,294,347 14,381,099
Tier I 15,294,347 14,381,099
Subordinated instruments 1,687,813 2,459,094
Plus/minus others 0  
Tier II capital 1,687,813 2,459,094
Other deductions from technical capital   (3,553)
Technical capital 16,982,160 16,840,193
Risk-weighted assets 98,501,784 97,961,017
Market risk 311,408 318,203
Market risk exposure 3,460,094 3,535,594
Operational risk 784,011 664,410
Operational risk exposure 8,711,230 7,382,337
Risk-weighted assets including regulatory market risk and operational risk $ 110,673,108 $ 108,878,948
CET1 solvency ratio 13.82% 13.21%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 13.82% 13.21%
Tier II solvency ratio 1.53% 2.26%
Total solvency ratio 15.34% 15.47%
Capital measure $ 15,294,347 $ 14,381,099
Exposure measure $ 158,485,219 $ 154,516,917
Leverage ratio 9.65% 9.31%
Banco de Occidente S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 4,677 $ 4,677
Reserves and retained earnings 5,242,618 4,996,740
Other comprehensive income (52,984) 53,594
Net income for the period 533,656 494,992
Deductions:    
Goodwill and other intangibles (761,334) (693,741)
Deferred tax assets (235,063) (233,646)
Other (2,747) (2,743)
CET1 4,728,823 4,619,873
Tier I 4,728,823 4,619,873
Subordinated instruments 1,075,171 1,357,700
Plus/minus others 38,417 30,716
Tier II capital 1,113,588 1,388,416
Technical capital 5,842,411 6,008,289
Risk-weighted assets 41,765,590 40,395,605
Market risk 109,891 339,369
Market risk exposure 1,221,006 3,770,764
Operational risk 337,993 282,931
Operational risk exposure 3,755,476 3,143,676
Risk-weighted assets including regulatory market risk and operational risk $ 46,742,072 $ 47,310,045
CET1 solvency ratio 10.12% 9.77%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 10.12% 9.77%
Tier II solvency ratio 2.38% 2.93%
Total solvency ratio 12.50% 12.70%
Capital measure $ 4,728,823 $ 4,619,873
Exposure measure $ 81,723,618 $ 75,193,855
Leverage ratio 5.79% 6.14%
Banco de Occidente S.A. | Consolidated basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 4,677 $ 4,677
Reserves and retained earnings 5,477,955 5,253,452
Other comprehensive income 152,485 209,136
Net income for the period 574,590 473,554
Non-controlling interests 19,155 16,902
Deductions:    
Goodwill and other intangibles (726,124) (651,630)
Other (2,747) (2,743)
CET1 5,499,991 5,303,348
Tier I 5,499,991 5,303,348
Subordinated instruments 1,075,171 1,357,700
Tier II capital 1,075,171 1,357,700
Technical capital 6,575,163 6,661,048
Risk-weighted assets 45,511,052 44,446,464
Market risk 152,513 381,971
Market risk exposure 1,694,594 4,244,121
Operational risk 337,127 283,565
Operational risk exposure 3,745,856 3,150,726
Risk-weighted assets including regulatory market risk and operational risk $ 50,951,502 $ 51,841,311
CET1 solvency ratio 10.79% 10.23%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 10.79% 10.23%
Tier II solvency ratio 2.11% 2.62%
Total solvency ratio 12.90% 12.85%
Capital measure $ 5,499,992 $ 5,303,348
Exposure measure $ 87,702,312 $ 81,253,921
Leverage ratio 6.27% 6.53%
Banco Popular S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 78,861 $ 77,253
Reserves and retained earnings 2,310,223 2,496,783
Other comprehensive income 113,637 82,992
Net income for the period 15,078 (226,699)
Deductions:    
Goodwill and other intangibles (416,309) (390,836)
Other (96,364) (94,690)
CET1 2,005,126 1,944,803
Tier I 2,005,126 1,944,803
Subordinated instruments 362,384 319,316
Plus/minus others 9,421 15,349
Tier II capital 371,805 334,665
Technical capital 2,376,931 2,279,467
Risk-weighted assets 16,991,036 17,069,637
Market risk 12,786 16,967
Market risk exposure 142,064 188,523
Operational risk 148,169 144,415
Operational risk exposure 1,646,317 1,604,616
Risk-weighted assets including regulatory market risk and operational risk $ 18,779,417 $ 18,862,775
CET1 solvency ratio 10.68% 10.31%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 10.68% 10.31%
Tier II solvency ratio 1.98% 1.77%
Total solvency ratio 12.66% 12.08%
Capital measure $ 2,005,126 $ 1,944,803
Exposure measure $ 31,641,203 $ 29,036,941
Leverage ratio 6.34% 6.70%
Banco Popular S.A. | Consolidated basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 78,861 $ 77,253
Reserves and retained earnings 2,272,386 2,546,400
Other comprehensive income 303,895 251,899
Net income for the period 49,174 (314,876)
Non-controlling interests 7,280,592 6,866,755
Deductions:    
Goodwill and other intangibles (477,807) (460,169)
Other (96,372) (94,690)
CET1 9,410,730 8,872,572
Tier I 9,410,730 8,872,572
Subordinated instruments 112,384 69,316
Tier II capital 112,384 69,316
Other deductions from technical capital (24,232) (41,551)
Technical capital 9,498,882 8,900,337
Risk-weighted assets 37,420,685 37,339,994
Market risk 304,481 291,145
Market risk exposure 3,383,123 3,234,940
Operational risk 358,587 414,441
Operational risk exposure 3,984,300 4,604,901
Risk-weighted assets including regulatory market risk and operational risk $ 44,788,108 $ 45,179,835
CET1 solvency ratio 21.01% 19.64%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 21.01% 19.64%
Tier II solvency ratio 0.25% 0.15%
Total solvency ratio 21.21% 19.70%
Capital measure $ 9,410,730 $ 8,872,572
Exposure measure $ 59,643,311 $ 55,602,943
Leverage ratio 15.78% 15.96%
Banco Comercial AV Villas S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 22,297 $ 22,297
Reserves and retained earnings 1,482,139 1,545,974
Other comprehensive income 74,778 123,694
Net income for the period (52,600) (116,277)
Deductions:    
Goodwill and other intangibles (241,826) (194,924)
Deferred tax assets (1,817) (10,420)
Other (44,359) (116,928)
CET1 1,238,612 1,253,416
Other 176 176
AT1 176 176
Tier I 1,238,788 1,253,592
Subordinated instruments 200,000 150,000
Plus/minus others 37,373 31,568
Tier II capital 237,373 181,568
Technical capital 1,476,161 1,435,160
Risk-weighted assets 11,391,828 10,473,834
Market risk 15,658 22,567
Market risk exposure 173,975 250,741
Operational risk 121,116 102,999
Operational risk exposure 1,345,735 1,144,438
Risk-weighted assets including regulatory market risk and operational risk $ 12,911,538 $ 11,869,013
CET1 solvency ratio 9.59% 10.56%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 9.59% 10.56%
Tier II solvency ratio 1.84% 1.53%
Total solvency ratio 11.43% 12.09%
Capital measure $ 1,238,788 $ 1,253,592
Exposure measure $ 22,081,029 $ 19,170,558
Leverage ratio 5.61% 6.54%
Corporacion Financiera Colombiana S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 3,464 $ 3,464
Reserves and retained earnings 12,318,266 12,016,888
Other comprehensive income 122,538 (12,237)
Net income for the period 514,748 327,654
Deductions:    
Goodwill and other intangibles (100,348) (104,519)
Other (1,611) (1,512)
CET1 12,857,057 12,229,738
Other 192 192
AT1 192 192
Tier I 12,857,249 12,229,930
Other deductions from technical capital (24,232) (41,551)
Technical capital 12,833,017 12,188,379
Risk-weighted assets 21,097,041 20,630,956
Market risk 294,820 320,096
Market risk exposure 3,275,783 3,556,617
Operational risk 205,781 271,948
Operational risk exposure 2,286,453 3,021,644
Risk-weighted assets including regulatory market risk and operational risk $ 26,659,277 $ 27,209,217
CET1 solvency ratio 48.23% 44.95%
AT1 capital solvency ratio 0.00% 0.00%
Tier 1 capital solvency ratio 48.23% 44.95%
Tier II solvency ratio 0.00% 0.00%
Total solvency ratio 48.14% 44.80%
Capital measure $ 12,857,250 $ 12,229,930
Exposure measure $ 29,017,318 $ 27,239,441
Leverage ratio 44.31% 44.90%
Sociedad Administradora de Fondos de Pensiones, Cesantias y del CCAI Porvenir S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 109,211 $ 109,211
Reserves and retained earnings 2,870,070 2,543,792
Other comprehensive income (29,084) (19,698)
Net income for the period 701,905 652,600
Deductions:    
Goodwill and other intangibles (405,131) (381,208)
Deferred tax assets (33,661) (25,646)
Other (53,826) (53,826)
Tier I 3,159,484 2,825,225
Value of the stabilization reserve (2,607,155) (2,269,084)
Technical capital 552,328 556,140
Risk-weighted assets 693,323 671,894
Market risk 4,352 3,832
Market risk exposure 48,361 42,577
Operational risk 137,330 121,454
Operational risk exposure 1,525,884 1,349,490
Risk-weighted assets including regulatory market risk and operational risk $ 2,267,568 $ 2,063,961
Total solvency ratio 24.36% 26.95%
Aval Fiduciaria S.A. | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 31,384 $ 31,384
Reserves and retained earnings 19,951 19,951
Other comprehensive income (7,471) (7,381)
Net income for the period 16,367 12,926
Deductions:    
Goodwill and other intangibles (24,256) (20,156)
Deferred tax assets (3,895) (3,844)
CET1 32,080 32,880
Technical capital 32,080 32,880
Risk-weighted assets 28,679 30,098
Market risk 478 717
Market risk exposure 5,315 7,967
Operational risk 14,591 12,889
Operational risk exposure 162,123 143,206
Risk-weighted assets including regulatory market risk and operational risk $ 196,117 $ 181,271
Total solvency ratio 16.36% 18.14%
Aval Casa de Bolsa S.A | Separate basis    
Disclosure of nature and extent of risks arising from financial instruments [line items]    
Subscribed and paid-in capital $ 15,580 $ 15,580
Reserves and retained earnings 36,277 36,227
Other comprehensive income (2,909) (2,944)
Net income for the period 10,915 829
Deductions:    
Goodwill and other intangibles (2,565) (3,513)
CET1 57,298 46,179
Technical capital 57,298 46,179
Risk-weighted assets 22,752 13,638
Market risk 5,709 6,790
Market risk exposure 63,428 75,444
Operational risk 2,761 3,120
Operational risk exposure 30,682 34,667
Risk-weighted assets including regulatory market risk and operational risk $ 116,862 $ 123,749
Total solvency ratio 49.03% 37.32%