RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of transactions between related parties [abstract]

Schedule of balances with related parties

Balances as of the year ended December 31, 2025 and 2024, 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, 2025		*Aval ()**			*personnel ()**			ventures			individuals			individuals

Assets
Cash and equivalents		Ps.	—		Ps.	—		Ps.	—		Ps.	4,409		Ps.	—
Financial assets in investments			—			—			1,814,536			1,974,721			—
Financial assets in credit operations			20,582			7,624			696,239		(**)	2,748,562			6,083
Accounts receivable			—			1			43,423			2,074,649			—
Other assets			—			—			10,033			4,566			59

Liabilities
Deposits		Ps.	239,610		Ps.	35,305		Ps.	122,354		Ps.	1,320,671		Ps.	5,295
Accounts payable			398			389			33,379			317,642			1
Financial obligations			—			—			—		⁽¹⁾	302,194			—
Other liabilities			—			7			403			16,001			—

^(*) Include family members

^(**) Include one loan for Ps. 981,276 at 36 months with SOFR rate 3M + 3.5%

⁽¹⁾ This amount represents MFG balances resulting from transactions with BAC entities, which are classified as liabilities related to non-current assets held for sale.


		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

(**) Includes one loan for Ps. 1,196,398 at 36 months with SOFR rate 3M + 3.5% with respect to the loan corresponding to the IBR rate 3M + 4.5%, it was cancelled until December 2024

Schedule of transactions between related parties

Transactions during the years ended as of December 31, 2025, 2024 and 2023, with related parties are as follows:

a.

Profit or loss


		Individuals					Entities
		Individuals with									Entities with
		control			Key		Associates		Entities		significant
		over Grupo			management		and joint		controlled by		influence by
December 31, 2025		*Aval ()**			*personnel ()**		ventures		individuals		individuals

Income
Interest income		Ps.	471	Ps.	576	Ps.	72,825	Ps.	516,465	Ps.	267
Fees income and commissions			16		32		134,113		218,623		35
Leases			—		—		1,900		25		—
Other income			—		34		485,421		11,234		55

Expenses
Financial expenses		Ps.	(6,248)	Ps.	(2,399)	Ps.	(9,901)	Ps.	(147,592)	Ps.	(204)
Fees expenses and commissions			(29)		(5,685)		(163,517)		(6,760)		(87)
Operating expenses			(590)		(13,448)		(987)		(5,403)		—
Other expenses			(52)		(111)		(313,292)		(48,116)		(187)

(*) 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, 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)
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

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		2025			2024			2023
Salaries		Ps.	41,462		Ps.	38,904		Ps.	36,222
Short term benefits for employees			6,768			4,731			6,741
Termination benefits			—			—			8,754
Long term benefits for employees			458			541			—
Fees			5,798			3,939			2,418
Total		Ps.	54,486		Ps.	48,115		Ps.	54,135