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
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1504764/000114420418022931/aval-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001504764
  • Open this page in separate window: Click

    • ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

    NOTE 7 – DEBT AND EQUITY SECURITIES HELD-FOR-TRADING
     
    The balance of debt and equity securities held for trading comprises the following as of December 31, 2017 and 2016:
     
     
     
    December 31,
    2017
     
     
    December 31,
    2016
     
    Debt securities
     
     
     
     
     
     
     
     
    In Colombian Pesos
     
     
     
     
     
     
     
     
    Securities issued or secured by Colombian Government
     
    Ps.
    1,229,606
     
     
    Ps.
    965,739
     
    Securities issued or secured by other Colombian Government entities
     
     
    48,355
     
     
     
    38,400
     
    Securities issued or secured by other financial entities
     
     
    833,860
     
     
     
    737,884
     
    Securities issued or secured by Non-financial sector entities
     
     
    17,869
     
     
     
    18,657
     
    Others
     
     
    50,417
     
     
     
    66,296
     
     
     
    Ps.
    2,180,107
     
     
    Ps.
    1,826,976
     
     
     
     
     
     
     
     
     
     
    In foreign currency
     
     
     
     
     
     
     
     
    Securities issued or secured by Colombian Government
     
     
    1,613
     
     
     
    19,716
     
    Securities issued or secured by other Colombian Government entities
     
     
    21,709
     
     
     
    21,076
     
    Securities issued or secured by Foreign Governments
     
     
    92,931
     
     
     
    88,095
     
    Securities issued or secured by Central Banks
     
     
    34,095
     
     
     
    74,727
     
    Securities issued or secured by other financial entities
     
     
    303,665
     
     
     
    313,129
     
    Others
     
     
    16,416
     
     
     
    183
     
     
     
    Ps.
    470,429
     
     
    Ps.
    516,926
     
    Total trading debt securities
     
    Ps.
    2,650,536
     
     
    Ps.
    2,343,902
     
     
     
     
     
     
     
     
     
     
    Equity securities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    In Colombian Pesos
     
     
     
     
     
     
     
     
    Corporate Stock
     
    Ps.
    4,188
     
     
    Ps.
    3,233
     
    Investment Funds
     
     
    802,941
     
     
     
    644,063
     
    Pension and severance funds (1)
     
     
    1,279,009
     
     
     
    1,100,318
     
     
     
    Ps.
    2,086,138
     
     
    Ps.
    1,747,614
     
     
     
     
     
     
     
     
     
     
    In foreign currency
     
     
     
     
     
     
     
     
    Corporate Stock
     
     
    49,812
     
     
     
    -
     
    Investment Funds
     
     
    13,210
     
     
     
    -
     
     
     
    Ps.
    63,022
     
     
    Ps.
    -
     
    Total Equity Securities
     
    Ps.
    2,149,160
     
     
    Ps.
    1,747,614
     
    Total Trading Securities
     
    Ps.
    4,799,696
     
     
    Ps.
    4,091,516
     
     
    (1)
    Pursuant to Colombian rules the subsidiary Porvenir S. A. is required to directly invest in mandatory severance and pension funds managed by Porvenir, 1% of the total assets of these funds.
     
    For the years ended December 31, 2017, 2016 and 2015, dividends from these equity investments in the amount of Ps.50,439, Ps. 28,027 and Ps. 33,611 respectively, were recognized in profit or loss.
     
    The following is a list of held-for-trading financial assets that are being used as collateral in repo operations, pledged as collateral for transactions with financial instruments, or pledged to third parties as collateral to secure financial obligations with other banks (See note 21).
     
     
     
    December 31,  
    2017
     
     
    December 31,  
    2016
     
    Pledged as collateral in money market operations
     
     
     
     
     
     
     
     
    Securities issued or secured by Central Banks
     
    Ps.
    5,217
     
     
    Ps.
    5,611
     
    Securities issued or secured by Foreign Governments
     
     
    54,644
     
     
     
    50,831
     
    Securities issued or secured by Colombian Government
     
     
    744,332
     
     
     
    562,986
     
    Securities issued or secured by other financial entities
     
     
    9,590
     
     
     
    9,693
     
     
     
    Ps.
    813,783
     
     
    Ps.
    629,121
     
    Pledged as collateral to special entities such as CRCC, BR and BVC (*)
     
     
     
     
     
     
     
     
    Securities issued or secured by Colombian Government
     
    Ps.
    29,292
     
     
    Ps.
    -
     
     
     
     
    29,292
     
     
     
    -
     
     
     
    Ps.
    843,075
     
     
    Ps.
    629,121
     
     
    (*) Cámara de Riesgo Central de Contraparte – CRCC, Banco de la República – BR and Bolsa de Valores de Colombia - BVC