NON-CONTROLLING INTEREST (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of noncontrolling interest [Abstract]

Schedule of information regarding the non-controlling interest of each direct subsidiary

The following table includes information regarding the non-controlling interest of each direct and indirect subsidiary of Grupo Aval at December 31, 2025 and 2024:


December 31, 2025
						Non-controlling			Non-controlling			Dividends paid to non-
				Non-controlling		Interest share of			interest share of			controlling interest in
Entity		Country		Interest		equity			net income			the year
Corporación Financiera Colombiana S.A. ⁽¹⁾		Colombia		59.47%		Ps.	10,953,814		Ps.	979,300		Ps.	(491,683)
Banco Bogotá S.A.		Colombia		31.07%			2,532,890			246,907			(135,915)
Banco de Occidente S.A.		Colombia		27.73%			1,317,614			97,696			(34,463)
Sociedad Administradora de Fondos de Pensiones, Cesantías y del CCAI Porvenir S.A.		Colombia		24.24%			1,007,901			167,091			(3)
Banco Comercial AV Villas S.A.		Colombia		20.13%			318,202			3,903			(45)
Banco Popular S.A.		Colombia		6.13%			153,628			(4,840)			(157)
Aval Casa de Bolsa S.A.		Colombia		13.60%			9,448			1,324			—
Aval Fiduciaria S.A.		Colombia		1.53%			1,770			250			—
Aval Banca de Inversión S.A.S.		Colombia		17.84%			1,669			1,669			—
				Total		Ps.	16,296,936		Ps.	1,493,300		Ps.	(662,266)

(1) Main indirect subsidiary.


December 31, 2024
						Non-controlling			Non-controlling			Dividends paid to non-
				Non-controlling		Interest share of			interest share of			controlling interest in
Entity		Country		Interest		equity			net income			the year
Corporación Financiera Colombiana S.A. ⁽¹⁾		Colombia		59.47%		Ps.	10,522,067		Ps.	776,960		Ps.	(495,436)
Banco Bogotá S.A.		Colombia		31.07%			2,560,159			230,718			(142,352)
Banco de Occidente S.A.		Colombia		27.73%			1,307,098			72,105			(28,379)
Sociedad Administradora de Fondos de Pensiones, Cesantías y del CCAI Porvenir S.A.		Colombia		24.24%			843,566			155,710			(2)
Banco Comercial AV Villas S.A.		Colombia		20.13%			311,730			(26,171)			(135)
Banco Popular S.A.		Colombia		6.26%			158,425			(32,932)			(1,026)
Aval Casa de Bolsa S.A.		Colombia		13.60%			6,757			—			—
Aval Fiduciaria S.A.		Colombia		3.27%			1,859			—			—
				Total		Ps.	15,711,661		Ps.	1,176,390		Ps.	(667,330)

(1) Main indirect subsidiary.

Schedule of information regarding each direct subsidiary that has significant non-controlling interests

The following table includes information regarding each direct and indirect subsidiary of Grupo Aval that has significant non-controlling interests to December 31, 2025, and 2024 (before eliminations):


December 31, 2025
														Cash Flow from
Entity		Assets			Liabilities			Net Income			OCI - Controlling			operating activities
Corporación Financiera Colombiana S.A.		Ps.	61,507,860		Ps.	44,486,345		Ps.	1,173,732		Ps.	970,481		Ps.	(455,422)
Banco Bogotá S.A.			156,164,359			138,870,595			1,275,624			(174,736)			5,020,131
Banco de Occidente S.A.			88,163,285			81,904,685			582,138			(93,803)			1,421,590
Sociedad Administradora de Fondos de Pensiones y Cesantías y del CCAI Porvenir S.A.			4,525,469			920,640			703,010			(30,075)			295,678
Banco Comercial AV Villas S.A.			21,932,939			20,216,035			19,016			131,291			233,295
Banco Popular S.A.			91,590,495			72,572,874			1,190,999			110,148			797,343
Aval Casa de Bolsa S.A.			194,559			134,697			10,893			(2,841)			(3,803)
Aval Fiduciaria S.A.			171,791			98,656			16,354			(7,422)			(64,799)
Aval Banca de Inversión S.A.S.		Ps.	25,121		Ps.	7,766		Ps.	9,355		Ps.	—		Ps.	15,770


December 31, 2024
														Cash Flow from
Entity		Assets			Liabilities			Net Income			OCI - Controlling			operating activities
Corporación Financiera Colombiana S.A.		Ps.	60,633,378		Ps.	44,307,226		Ps.	865,830		Ps.	843,617		Ps.	(521,510)
Banco Bogotá S.A.			150,719,626			133,877,249			1,098,248			22,520			2,288,431
Banco de Occidente S.A.			78,400,182			72,414,391			481,048			(47,342)			22,940
Sociedad Administradora de Fondos de Pensiones, Cesantías y del CCAI Porvenir S.A.			3,913,208			672,796			654,117			(18,642)			295,257
Banco Comercial AV Villas S.A.			19,167,670			17,477,831			(134,365)			117,164			(822,967)
Banco Popular S.A.			88,381,205			70,152,858			534,340			66,216			(925,651)
Aval Casa de Bolsa S.A.			188,911			139,218			807			(2,898)			30,100
Aval Fiduciaria S.A.		Ps.	281,792		Ps.	224,934		Ps.	12,924		Ps.	(7,346)		Ps.	35,671