LOANS (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Disclosure of loans and receivables [abstract] |
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| 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, 2025 (1) | | December 31, 2024 | Commercial | | | | | | | General purpose loans | | Ps. | 80,975,412 | | Ps. | 82,145,280 | Loans funded by development banks | | | 3,298,256 | | | 3,517,386 | Working capital loans | | | 10,884,896 | | | 16,624,543 | Credit cards | | | 344,409 | | | 338,168 | Overdrafts | | | 377,851 | | | 648,130 | Leases | | | 12,428,160 | | | 12,141,136 | Interbank loans and overnight funds | | | 1,777,516 | | | 705,055 | Total commercial | | Ps. | 110,086,500 | | Ps. | 116,119,698 | | | | | | | | Consumer | | | | | | | Credit cards | | Ps. | 6,814,762 | | Ps. | 7,266,716 | Personal loans | | | 15,990,343 | | | 14,442,142 | Automobile and vehicle loans | | | 4,360,959 | | | 5,834,498 | Overdrafts | | | 44,616 | | | 79,347 | General purpose loans | | | 209,448 | | | 152,803 | Leases | | | 12,973 | | | 18,808 | Payroll loans | | | 33,023,112 | | | 34,182,011 | Total consumer | | Ps. | 60,456,213 | | Ps. | 61,976,325 | | | | | | | | Mortgages | | | | | | | Mortgages | | Ps. | 19,257,512 | | Ps. | 19,714,057 | Leases | | | 2,854,198 | | | 2,321,670 | Total mortgages | | Ps. | 22,111,710 | | Ps. | 22,035,727 | | | | | | | | Microcredit | | Ps. | 1,520 | | Ps. | 4,375 | Gross balance of loan portfolio | | Ps. | 192,655,943 | | Ps. | 200,136,125 | Loss allowance loan portfolio (2) | | | (8,429,970) | | | (10,006,639) | Net balance of loan portfolio | | Ps. | 184,225,973 | | Ps. | 190,129,486 |
(1) The decrease corresponds to the reclassification to Non-Current Assets Held for Sale of Multi Financial Group operation as of December 31, 2025, see note 13.A. (2) See loss allowance reconciliations from the opening to the closing balance in note 4.1.5.
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| 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, 2025 | | | | | | | | | | | | | | | | | | Up to 1 | | From 1 to | | From 3 to | | More than | | | | | | year | | 3 years | | 5 years | | 5 years | | Total | Commercial | | Ps. | 49,278,231 | | Ps. | 29,694,500 | | Ps. | 15,860,292 | | Ps. | 13,475,961 | | Ps. | 108,308,984 | Consumer | | | 11,207,153 | | | 14,398,577 | | | 11,566,323 | | | 23,284,160 | | | 60,456,213 | Mortgage | | | 1,119,825 | | | 1,739,368 | | | 1,963,065 | | | 17,289,452 | | | 22,111,710 | Microcredit | | | 802 | | | 100 | | | 22 | | | 596 | | | 1,520 | Interbank and overnight funds | | | 1,777,516 | | | — | | | — | | | — | | | 1,777,516 | Total gross loan portfolio (1) | | Ps. | 63,383,527 | | Ps. | 45,832,545 | | Ps. | 29,389,702 | | Ps. | 54,050,169 | | Ps. | 192,655,943 |
(1) As of December 2025, the assets related to Multi Financial Group (MFG) were no longer presented line by line on the Consolidated Statements of Financial Position and were instead reported in a single line item within “Non-current assets held for sale”, see note 13.A. December 31, 2024 | | | | | | | | | | | | | | | | | | Up to 1 | | From 1 to | | From 3 to | | More than | | | | | | year | | 3 years | | 5 years | | 5 years | | Total | Commercial | | 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 |
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| Schedule of interest income |
| | | | | | | | | | | | For the years ended | | | 2025 | | 2024 (1) | | 2023 (1) | Loan Portfolio | | | | | | | | | | Commercial | | Ps. | 11,525,606 | | Ps. | 12,975,916 | | Ps. | 13,849,612 | Consumer | | | 8,756,681 | | | 8,805,226 | | | 8,899,807 | Mortgage | | | 2,095,287 | | | 1,751,721 | | | 1,476,903 | Microcredit | | | 244 | | | 48,710 | | | 71,352 | Interbank and overnight funds | | | 85,577 | | | 158,813 | | | 129,720 | Total interest income of loan portfolio | | Ps. | 22,463,395 | | Ps. | 23,740,386 | | Ps. | 24,427,394 | Cash and cash equivalents | | | 351,742 | | | 406,380 | | | 748,431 | Other accounts receivable | | | 154,223 | | | 220,447 | | | 177,652 | Total interest income cash and cash equivalents and other accounts receivable | | Ps. | 505,965 | | Ps. | 626,827 | | Ps. | 926,083 | Investments in debt securities | | | 2,949,838 | | | 2,604,689 | | | 2,298,222 | Total interest income | | Ps. | 25,919,198 | | Ps. | 26,971,902 | | Ps. | 27,651,699 |
(1) The information was modified based on MFG's discontinued operation; see note 13.B.
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| Disclosure of detailed information about reconciliation of undiscounted lease payments to net investment in finance lease |
As of December 31, 2025, and 2024 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, 2025 | | December 31, 2024 | Total gross rent payments receivable | | Ps. | 24,711,683 | | Ps. | 23,631,711 | Less amounts representing running costs (such as taxes, maintenance, insurances, etc.,) | | | (395) | | | (341) | Plus, estimated residual amount of assets given for rental (without guarantee) | | | 34,858 | | | 41,170 | Gross investment in contracts of financial leasing | | | 24,746,146 | | | 23,672,540 | Less unrealized financial income | | | (9,450,815) | | | (9,190,926) | Net investment in contracts of financial leasing | | Ps. | 15,295,331 | | Ps. | 14,481,614 | Loss allowance of net investment in financial leasing | | Ps. | (468,623) | | Ps. | (483,965) |
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| 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, 2025 and 2024 in each period is as follows: | | | | | | | | | December 31, 2025 | | | Gross investment | | Net investment | Up to 1 year | | Ps. | 4,012,082 | | Ps. | 2,714,800 | From 1 to 5 years | | | 10,105,384 | | | 6,267,950 | More than 5 years | | | 10,628,680 | | | 6,312,581 | Total | | Ps. | 24,746,146 | | Ps. | 15,295,331 |
| | | | | | | | | 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 |
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