REPORTING ENTITY (Tables)

12 Months Ended

Dec. 31, 2025

Banco de Bogota S.A.

Disclosure of subsidiaries [line items]

Schedule of details of significant subsidiaries which are indirectly consolidated by Grupo Aval


								Total
						Total voting		ownership
						rights held by		interest held
Subsidiary		Core business		Location		Grupo Aval		by Grupo Aval
Main local direct subsidiaries
Fiduciaria Bogotá S.A.		Management of trust funds.		Bogotá, Colombia		94.99%		65.47%
Almaviva S.A. y Subsidiaries		Logistics services.		Bogotá, Colombia		95.81%		66.04%
Megalínea S.A.		Technical and administrative services		Bogotá, Colombia		94.90%		65.41%
Main international direct subsidiaries
Banco de Bogotá Panamá S.A.		Commercial banking services.		Panamá, Republic of Panamá		100%		68.93%
Multi Financial Holding		Holding company of Multi Financial Group Inc. (MFG) ⁽¹⁾		Panamá, Republic of Panamá		100%		68.93%

________________________________________

(1) Discontinued operation of Multi Financial Group (MFG), see Note 13.B

Banco de Occidente S.A.

Disclosure of subsidiaries [line items]

Schedule of details of significant subsidiaries which are indirectly consolidated by Grupo Aval


								Total
						Total voting		ownership
						rights held by		interest held
Subsidiary		Core business		Location		Grupo Aval		by Grupo Aval
Fiduciaria de Occidente S.A.		Management of trust funds.		Bogotá, Colombia		99.99%		70.86%
Banco de Occidente (Panamá), S.A.		Commercial banking services.		Panamá, Republic of Panamá		95.00%		68.66%
Occidental Bank Barbados Ltd.		Commercial banking services.		Barbados		100%		72.27%

Banco Popular S.A.

Disclosure of subsidiaries [line items]

Schedule of details of significant subsidiaries which are indirectly consolidated by Grupo Aval


								Total
						Total voting		ownership
						rights held by		interest held
Subsidiary		Core business		Location		Grupo Aval		by Grupo Aval
Alpopular S.A.		Deposit, conservation, custody and transportation of products at national and international levels.		Bogotá, Colombia		71.10%		66.74%
Fiduciaria Popular S.A.		Management of trust funds.		Bogotá, Colombia		94.85%		89.03%
Corporación Financiera Colombiana – Corficolombiana S.A.		Active management of a diversified equity portfolio through controlled and uncontrolled investments in strategic sectors including infrastructure, energy and gas, agribusiness and hotels.		Bogotá, Colombia		55.73%		40.53%

Corporacion Financiera Colombiana S.A.

Disclosure of subsidiaries [line items]

Schedule of details of significant subsidiaries which are indirectly consolidated by Grupo Aval


								Total
						Total voting		ownership
Main Indirect Subsidiaries						rights held by		interest held
Subsidiary		Core business		Location		Grupo Aval		by Grupo Aval
Promigas S.A. E.S.P.		Transportation and distribution of natural gas.		Barranquilla, Colombia		50.88%		20.62%
Proyectos y Desarrollos Viales del Pacífico S.A.S.		Infrastructure projects.		Bogotá, Colombia		100%		40.53%
Estudios, Proyectos e Inversiones de los Andes S.A.S. y Subsidiarias		Infrastructure projects.		Bogotá, Colombia		99.99%		40.52%
Hoteles Estelar S.A. y Subsidiarias		Hotel services		Cali, Colombia		89.81%		36.40%
Colombiana de Licitaciones y Concesiones S.A.S.		Infrastructure projects.		Bogotá, Colombia		100%		40.53%
Estudios y Proyectos del Sol S.A.S.		Infrastructure projects.		Bogotá, Colombia		100%		40.53%
Concesionaria Vial Del Oriente S.A.S.		Infrastructure projects.		Bogotá, Colombia		100%		40.53%
Concesionaria Vial Del Pacifico S.A.S.		Infrastructure projects.		Sabaneta Antioquia		100%		40.53%
CFC Gas Holding S.A.S.		Investment Company		Bogotá, Colombia		100%		40.53%

Sociedad Administradora de Fondos de Pensiones, Cesantias y del CCAI Porvenir S.A.

Disclosure of subsidiaries [line items]

Schedule of details of significant subsidiaries which are indirectly consolidated by Grupo Aval


								Total
						Total voting		ownership
						rights held by		interest held
Subsidiary		Core business		Location		Grupo Aval		by Grupo Aval
Aportes en Línea S.A.		Technical and administrative services.		Bogotá, Colombia		100%		75.18%