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)
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    • ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

    The movement of the carrying value amounts of tangible assets for the years ended on December 31, 2017, 2016 and 2015 is as follows:
     
     
     
    For own
    use (1)
     
     
    Given in
    operating leases
     
     
    Investment
    properties (2)
     
     
    Biological assets
    at fair value
     
     
    Total
     
    Cost
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Balance as of January 1, 2015
     
    Ps.
    6,758,740
     
     
    Ps.
    17,111
     
     
    Ps.
    366,742
     
     
    Ps.
    202,399
     
     
    Ps.
    7,344,992
     
    Purchases or capitalized expenses
     
     
    919,335
     
     
     
    1,119
     
     
     
    75,458
     
     
     
    35,265
     
     
     
    1,031,177
     
    Withdrawals / Sales
     
     
    (349,056
    )
     
     
    (7,739
    )
     
     
    (22,945
    )
     
     
    (20,374
    )
     
     
    (400,114
    )
    Changes in fair value
     
     
    -
     
     
     
    -
     
     
     
    104,769
     
     
     
    22,922
     
     
     
    127,691
     
    Transfers to/from non-current assets held for sale
     
     
    15,498
     
     
     
    -
     
     
     
    14,222
     
     
     
    -
     
     
     
    29,720
     
    Adjustments for exchange differences
     
     
    625,076
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    625,076
     
    Balance as of December 31, 2015
     
    Ps.
    7,969,593
     
     
    Ps.
    10,491
     
     
    Ps.
    538,246
     
     
    Ps.
    240,212
     
     
    Ps.
    8,758,542
     
    Reclassification of bearer plants balance (*)
     
     
    188,177
     
     
     
    -
     
     
     
    -
     
     
     
    (188,177
    )
     
     
    -
     
    Effects of amendments in accounting policies of bearer plants
     
     
    29
     
     
     
    -
     
     
     
    -
     
     
     
    (18,108
    )
     
     
    (18,079
    )
    Purchases or capitalized expenses
     
     
    814,194
     
     
     
    362
     
     
     
    71,268
     
     
     
    21,432
     
     
     
    907,256
     
    Withdrawals / Sales
     
     
    (367,987
    )
     
     
    (3,806
    )
     
     
    (61,786
    )
     
     
    (20,670
    )
     
     
    (454,249
    )
    Changes in fair value
     
     
    -
     
     
     
    -
     
     
     
    53,680
     
     
     
    14,644
     
     
     
    68,324
     
    Transfers to/from non-current assets held for sale
     
     
    (18,704
    )
     
     
    -
     
     
     
    11,319
     
     
     
    -
     
     
     
    (7,385
    )
    Adjustments for exchange differences
     
     
    (138,320
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (138,320
    )
    Reclassifications
     
     
    (58,046
    )
     
     
    -
     
     
     
    (2,539
    )
     
     
    (1,331
    )
     
     
    (61,916
    )
    Balance as of December 31, 2016
     
    Ps.
    8,388,936
     
     
    Ps.
    7,047
     
     
    Ps.
    610,188
     
     
    Ps.
    48,002
     
     
    Ps.
    9,054,173
     
    Purchases or capitalized expenses
     
     
    470,650
     
     
     
    3,102
     
     
     
    84,036
     
     
     
    24,409
     
     
     
    582,197
     
    Withdrawals / Sales (4)
     
     
    (374,606
    )
     
     
    (2,467
    )
     
     
    (28,431
    )
     
     
    (19,775
    )
     
     
    (425,279
    )
    Changes in fair value
     
     
    -
     
     
     
    -
     
     
     
    46,675
     
     
     
    13,503
     
     
     
    60,178
     
    Transfers to/from non-current assets held for sale
     
     
    587
     
     
     
    -
     
     
     
    101,469
     
     
     
    -
     
     
     
    102,056
     
    Adjustments for exchange differences
     
     
    (65,404
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (65,404
    )
    Reclassifications (3)
     
     
    77,394
     
     
     
    -
     
     
     
    (30,143
    )
     
     
    -
     
     
     
    47,251
     
    Balance as of December 31, 2017
     
    Ps.
    8,497,557
     
     
    Ps.
    7,682
     
     
    Ps.
    783,794
     
     
    Ps.
    66,139
     
     
    Ps.
    9,355,172
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Accumulated Depreciation:
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Balance January 1, 2015
     
    Ps.
    (1,445,970
    )
     
    Ps.
    (9,237
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (1,455,207
    )
    Depreciation for the year charged to profit or loss
     
     
    (388,271
    )
     
     
    (3,505
    )
     
     
    -
     
     
     
    -
     
     
     
    (391,776
    )
    Withdrawals / Sales
     
     
    156,830
     
     
     
    5,678
     
     
     
    -
     
     
     
    -
     
     
     
    162,508
     
    Transfers to/from non-current assets held for sale
     
     
    (364,282
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (364,282
    )
    Adjustments for exchange differences
     
     
    (194,653
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (194,653
    )
    Balance December 31, 2015
     
    Ps.
    (2,236,346
    )
     
    Ps.
    (7,064
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (2,243,410
    )
    IAS 41 Adoption Effect – agriculture
     
     
    (29
    )
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    (29
    )
    Depreciation for the year charged to profit or loss
     
     
    (454,620
    )
     
     
    (1,232
    )
     
     
    -
     
     
     
    -
     
     
     
    (455,852
    )
    Withdrawals / Sales
     
     
    126,782
     
     
     
    3,413
     
     
     
    -
     
     
     
    -
     
     
     
    130,195
     
    Transfers to/from non-current assets held for sale
     
     
    10,781
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    10,781
     
    Adjustments for exchange differences
     
     
    71,582
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    71,582
     
    Reclassification
     
     
    (5,338
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (5,338
    )
    Balance December 31, 2016
     
    Ps.
    (2,487,188
    )
     
    Ps.
    (4,883
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (2,492,071
    )
    Depreciation of the year charged against profit or loss
     
     
    (463,133
    )
     
     
    (759
    )
     
     
    -
     
     
     
    -
     
     
     
    (463,892
    )
    Withdrawals / Sales (4)
     
     
    274,804
     
     
     
    2,036
     
     
     
    -
     
     
     
    -
     
     
     
    276,840
     
    Transfers to/from non-current assets held for sale
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
    Adjustments for exchange differences
     
     
    20,881
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    20,881
     
    Reclassification (3)
     
     
    (35,531
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    (35,531
    )
    Balance December 31, 2017
     
    Ps.
    (2,690,167
    )
     
    Ps.
    (3,606
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (2,693,773
    )
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Impairment losses:
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Balance as of January 1, 2015
     
    Ps.
    (2,726
    )
     
    Ps.
    (326
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (3,052
    )
    Year impairment charge
     
     
    1,709
     
     
     
    259
     
     
     
    -
     
     
     
    -
     
     
     
    1,968
     
    Balance as of December 31, 2015
     
     
    (1,017
    )
     
     
    (67
    )
     
     
    -
     
     
     
    -
     
     
     
    (1,084
    )
    Year impairment charge
     
     
    (1,482
    )
     
     
    (21
    )
     
     
    -
     
     
     
    -
     
     
     
    (1,503
    )
    Balance as of December 31, 2016
     
     
    (2,499
    )
     
     
    (88
    )
     
     
    -
     
     
     
    -
     
     
     
    (2,587
    )
    Withdrawals / Year impairment charge
     
     
    (4,894
    )
     
     
    88
     
     
     
    -
     
     
     
    -
     
     
     
    (4,806
    )
    Balance as of December 31, 2017
     
    Ps.
    (7,393
    )
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    -
     
     
    Ps.
    (7,393
    )
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Tangible Assets, net:
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Balance as of December 31, 2015
     
    Ps.
    5,732,230
     
     
    Ps.
    3,360
     
     
    Ps.
    538,246
     
     
    Ps.
    240,212
     
     
    Ps.
    6,514,048
     
    Balance as of December 31, 2016
     
    Ps.
    5,899,249
     
     
    Ps.
    2,076
     
     
    Ps.
    610,188
     
     
    Ps.
    48,002
     
     
    Ps.
    6,559,515
     
    Balance as of December 31, 2017
     
    Ps.
    5,799,997
     
     
    Ps.
    4,076
     
     
    Ps.
    783,794
     
     
    Ps.
    66,139
     
     
    Ps.
    6,654,006
     
     
    (*) See note 2.15
    (1) Only includes assets for own use diferent than assets given in operating lease (see note 15.2)
    (2) The total of purchases of investment properties, includes Ps. 8,219 at December 2017 and Ps. 14,658 at December 2016, of assets received in total or partial settlement of the payment obligations of debtors.
    (3) The total of reclassification of for own use, includes Ps. 3,509 of the business combinations Covimar y Covipacifico (this acquisition is not significant).
    (4) The total of Withdrawals of for own use, includes Ps. (30,440) of the liquidation of “Consorcio Consol”.