Grupo Aval Acciones Y Valores S.A. | CIK:0001504764 | 3

  • Filed: 4/27/2018
  • Entity registrant name: Grupo Aval Acciones Y Valores S.A. (CIK: 0001504764)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1504764/000114420418022931/0001144204-18-022931-index.htm
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    • ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

    The following table shows the a roll-forward of in the main concession agreements of Grupo Aval’s subsidiaries under intangible assets during the years ended at December 31, 2017, 2016 and 2015:
     
     
     
    Promigas S.A.
    and
    subsidiaries
     
     
    Concesionaria
    Vial de los
    Andes S.A.
     
     
    Proyectos de
    Infraestructura S.A.
    – Pisa and
    subsidiaries
     
     
    Episol S.A.S.
    and
    subsidiaries
     
     
    Total
     
    Cost
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    At December 31, 2015
     
    Ps.
    1,884,476
     
     
    Ps.
    554,037
     
     
    Ps.
    262,406
     
     
    Ps.
    72,391
     
     
    Ps.
    2,773,310
     
    Additions
     
     
    421,202
     
     
     
    96,621
     
     
     
    11,150
     
     
     
    83,206
     
     
     
    612,179
     
    Reclassification to PPE
     
     
    68,587
     
     
     
    -
     
     
     
    3
     
     
     
    1
     
     
     
    68,591
     
    Withdrawals / Sales
     
     
    (4,334
    )
     
     
    (17
    )
     
     
    -
     
     
     
    -
     
     
     
    (4,351
    )
    At December 31, 2016
     
    Ps.
    2,369,931
     
     
    Ps.
    650,641
     
     
    Ps.
    273,559
     
     
    Ps.
    155,598
     
     
    Ps.
    3,449,729
     
    Additions
     
     
    193,489
     
     
     
    82,629
     
     
     
    29,305
     
     
     
    305,486
     
     
     
    610,909
     
    Reclassification to PPE
     
     
    (14,408
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (14,408
    )
    Withdrawals / Sales
     
     
    (1,915
    )
     
     
    (1,590
    )
     
     
    -
     
     
     
    -
     
     
     
    (3,505
    )
    Foreign exchange adjustment
     
     
    (1,041
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (1,041
    )
    At December 31, 2017
     
    Ps.
    2,546,056
     
     
    Ps.
    731,680
     
     
    Ps.
    302,864
     
     
    Ps.
    461,084
     
     
    Ps.
    4,041,684
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Accumulated Amortization
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    At December 31, 2015
     
     
    (149,743
    )
     
    Ps.
    (210,657
    )
     
    Ps.
    (18,971
    )
     
    Ps.
    (3,237
    )
     
    Ps.
    (382,608
    )
    Amortization of the year
     
     
    (100,850
    )
     
     
    (148,749
    )
     
     
    (9,485
    )
     
     
    (1,583
    )
     
     
    (260,667
    )
    Reclassification to PPE
     
     
    (2,111
    )
     
     
    -
     
     
     
    (2
    )
     
     
    -
     
     
     
    (2,113
    )
    Withdrawals / sales
     
     
    973
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    973
     
    At December 31, 2016
     
    Ps.
    (251,731
    )
     
    Ps.
    (359,406
    )
     
    Ps.
    (28,458
    )
     
    Ps.
    (4,820
    )
     
    Ps.
    (644,415
    )
    Amortization of the year
     
     
    (119,549
    )
     
     
    (153,212
    )
     
     
    (10,083
    )
     
     
    (1,645
    )
     
     
    (284,489
    )
    Reclassification to PPE
     
     
    841
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    841
     
    Withdrawals / sales
     
     
    630
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    630
     
    Foreign exchange adjustment
     
     
    (84
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (84
    )
    At December 31, 2017
     
    Ps.
    (369,893
    )
     
    Ps.
    (512,618
    )
     
    Ps.
    (38,541
    )
     
    Ps.
    (6,465
    )
     
    Ps.
    (927,517
    )
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Total Intangible Assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Balance at December 31, 2015
     
    Ps.
    1,734,733
     
     
    Ps.
    343,380
     
     
    Ps.
    243,435
     
     
    Ps.
    69,154
     
     
    Ps.
    2,390,702
     
    Cost
     
     
    485,455
     
     
     
    96,604
     
     
     
    11,153
     
     
     
    83,207
     
     
     
    676,419
     
    Amortization
     
     
    (101,988
    )
     
     
    (148,749
    )
     
     
    (9,487
    )
     
     
    (1,583
    )
     
     
    (261,807
    )
    Balance at December 31, 2016
     
    Ps.
    2,118,200
     
     
    Ps.
    291,235
     
     
    Ps.
    245,101
     
     
    Ps.
    150,778
     
     
    Ps.
    2,805,314
     
    Cost
     
     
    176,125
     
     
     
    81,039
     
     
     
    29,305
     
     
     
    305,486
     
     
     
    591,955
     
    Amortization
     
     
    (118,162
    )
     
     
    (153,212
    )
     
     
    (10,083
    )
     
     
    (1,645
    )
     
     
    (283,102
    )
    Balance at December 31, 2017
     
    Ps.
    2,176,163
     
     
    Ps.
    219,062
     
     
    Ps.
    264,323
     
     
    Ps.
    454,619
     
     
    Ps.
    3,114,167