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:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

    Year ended on December 31, 2017
     
     
     
    Balance as of
    December 31,
    2016
     
     
    Credited
    (charged) to
    profit or loss
     
     
    Credited
    (charged) to
    OCI
     
     
    Reclassifications
     
     
    Balance as of
    December 31,
    2017
     
    Deferred tax assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
    Ps.
    62,627
     
     
    Ps.
    (30,580
    )
     
    Ps.
    (23,966
    )
     
    Ps.
    -
     
     
    Ps.
    8,081
     
    Equity securities at fair value
     
     
    1,583
     
     
     
    (1,254
    )
     
     
    (321
    )
     
     
    -
     
     
     
    8
     
    Derivative instruments
     
     
    78,740
     
     
     
    (41,935
    )
     
     
    -
     
     
     
    -
     
     
     
    36,805
     
    Accounts receivable
     
     
    16,278
     
     
     
    (15,589
    )
     
     
    -
     
     
     
    10
     
     
     
    699
     
    Differences between the accounting and tax bases of  loans and receivables
     
     
    6,014
     
     
     
    65,924
     
     
     
    -
     
     
     
    -
     
     
     
    71,938
     
    Allowance for impairment on loans and receivables
     
     
    105,573
     
     
     
    (39,446
    )
     
     
    -
     
     
     
    -
     
     
     
    66,127
     
    Allowance for other accounts receivable
     
     
    6,219
     
     
     
    (1,570
    )
     
     
    -
     
     
     
    -
     
     
     
    4,649
     
    Financial assets in concession contracts
     
     
    25,837
     
     
     
    2,571
     
     
     
    -
     
     
     
    128
     
     
     
    28,536
     
    Differences between accounting and tax basis of foreclosed assets
     
     
    4,846
     
     
     
    13,315
     
     
     
    -
     
     
     
    -
     
     
     
    18,161
     
    Differences between accounting and tax basis of the cost in property, plant and equipment
     
     
    296,269
     
     
     
    68,271
     
     
     
    -
     
     
     
    -
     
     
     
    364,540
     
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    5,699
     
     
     
    6,294
     
     
     
    -
     
     
     
    -
     
     
     
    11,993
     
    Biological assets
     
     
    101
     
     
     
    68
     
     
     
    -
     
     
     
    -
     
     
     
    169
     
    Differences between accounting and tax basis of deferred charges and of intangible assets
     
     
    113,817
     
     
     
    30,922
     
     
     
    -
     
     
     
    886
     
     
     
    145,625
     
    Tax losses carry forward
     
     
    385,855
     
     
     
    (53,556
    )
     
     
    -
     
     
     
    55
     
     
     
    332,354
     
    Surplus of presumptive income
     
     
    19,480
     
     
     
    (16,952
    )
     
     
    -
     
     
     
    -
     
     
     
    2,528
     
    Provisions
     
     
    212,695
     
     
     
    (17,649
    )
     
     
    -
     
     
     
    2,917
     
     
     
    197,963
     
    Employee benefits
     
     
    104,606
     
     
     
    (29,658
    )
     
     
    23,976
     
     
     
    -
     
     
     
    98,924
     
    Deferred income
     
     
    113,380
     
     
     
    (113,380
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
    Lease agreements
     
     
    9.160
     
     
     
    (1,118
    )
     
     
    -
     
     
     
    -
     
     
     
    8,042
     
    Other
     
     
    69,022
     
     
     
    52,233
     
     
     
    935
     
     
     
    1,455
     
     
     
    123,645
     
    Subtotal
     
    Ps.
    1,637,801
     
     
    Ps.
    (123,089
    )
     
    Ps.
    624
     
     
    Ps.
    5,451
     
     
    Ps.
    1,520,787
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Defered tax liabilities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
    Ps.
    (27,278
    )
     
    Ps.
    29,105
     
     
    Ps.
    (46,319
    )
     
    Ps.
    -
     
     
    Ps.
    (44,492
    )
    Equity securities at fair value
     
     
    (122,513
    )
     
     
    302
     
     
     
    33
     
     
     
    952
     
     
     
    (121,226
    )
    Derivative instruments
     
     
    (67,974
    )
     
     
    (15,190
    )
     
     
    (4,361
    )
     
     
    -
     
     
     
    (87,525
    )
    Accounts receivable
     
     
    (260,621
    )
     
     
    (46,335
    )
     
     
    -
     
     
     
    -
     
     
     
    (306,956
    )
    Differences between the accounting and tax bases of  loans and receivables
     
     
    (268,747
    )
     
     
    (53,999
    )
     
     
    -
     
     
     
    -
     
     
     
    (322,746
    )
    Allowance for impairment on loans and receivables
     
     
    (275,785
    )
     
     
    (122,053
    )
     
     
    -
     
     
     
    -
     
     
     
    (397,838
    )
    Differences between accounting and tax basis of foreclosed assets
     
     
    (46,783
    )
     
     
    (25,426
    )
     
     
    -
     
     
     
    -
     
     
     
    (72,209
    )
    Provision for foreclosed assets
     
     
    (37,798
    )
     
     
    (3,856
    )
     
     
    -
     
     
     
    -
     
     
     
    (41,654
    )
    Differences between the accounting and tax base for property plant and equipment costs
     
     
    (400,180
    )
     
     
    36,404
     
     
     
    -
     
     
     
    (38
    )
     
     
    (363,814
    )
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    (209,549
    )
     
     
    30,948
     
     
     
    -
     
     
     
    (1,276
    )
     
     
    (179,877
    )
    Differences between accounting and tax basis of deferred charges and of intangible assets
     
     
    (60,598
    )
     
     
    (47,123
    )
     
     
    -
     
     
     
    -
     
     
     
    (107,721
    )
    Provisions
     
     
    (471
    )
     
     
    (62
    )
     
     
    116
     
     
     
    (158
    )
     
     
    (575
    )
    Goodwill
     
     
    (86,036
    )
     
     
    (83,639
    )
     
     
    -
     
     
     
    -
     
     
     
    (169,675
    )
    Deferred Income
     
     
    (34,613
    )
     
     
    (5,921
    )
     
     
    -
     
     
     
    -
     
     
     
    (40,534
    )
    Financial assets in concession arrangements
     
     
    (718,496
    )
     
     
    20,548
     
     
     
    -
     
     
     
    (2,790
    )
     
     
    (700,738
    )
    Biological assets
     
     
    (6,806
    )
     
     
    (9,777
    )
     
     
    -
     
     
     
    -
     
     
     
    (16,583
    )
    Other
     
     
    (65,400
    )
     
     
    (30,128
    )
     
     
    (11,053
    )
     
     
    2,537
     
     
     
    (104,044
    )
    Subtotal
     
    Ps.
    (2,689,648
    )
     
    Ps.
    (326,202
    )
     
    Ps.
    (61,584
    )
     
    Ps.
    (773
    )
     
    Ps.
    (3,078,207
    )
    Net
     
    Ps.
    (1,051,847
    )
     
    Ps.
    (449,291
    )
     
    Ps.
    (60,960
    )
     
    Ps.
    4,678
     
     
    Ps.
    (1,557,420
    )
     
    Year ended on December 31, 2016
     
     
     
    Balance as of
    December 31,
    2015
     
     
    Credited
    (charged) to
    profit or loss
     
     
    Credited
    (charged) to
    OCI
     
     
    Reclassifications
     
     
    Balance as of
    December 31,
    2016
     
    Deferred tax assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
    Ps.
    290,465
     
     
    Ps.
    (5,459
    )
     
    Ps.
    (212,090
    )
     
    Ps.
    (10,289
    )
     
    Ps.
    62,627
     
    Equity securities at fair value
     
     
    323
     
     
     
    (26,416
    )
     
     
    27,676
     
     
     
    -
     
     
     
    1,583
     
    Derivative instruments
     
     
    518,992
     
     
     
    (223,831
    )
     
     
    (165,894
    )
     
     
    (50,527
    )
     
     
    78,740
     
    Accounts receivable
     
     
    7,852
     
     
     
    8,426
     
     
     
    -
     
     
     
    -
     
     
     
    16,278
     
    Differences between the accounting and tax bases of  loans and receivables
     
     
    5,652
     
     
     
    362
     
     
     
    -
     
     
     
    -
     
     
     
    6,014
     
    Allowance for impairment on loans and receivables
     
     
    96,054
     
     
     
    9,679
     
     
     
    -
     
     
     
    (160
    )
     
     
    105,573
     
    Allowance for other accounts receivable
     
     
    18,119
     
     
     
    (11,900
    )
     
     
    -
     
     
     
    -
     
     
     
    6,219
     
    Financial assets in concession contracts
     
     
    12,096
     
     
     
    13,741
     
     
     
    -
     
     
     
    -
     
     
     
    25,837
     
    Differences between accounting and tax basis of foreclosed assets
     
     
    13,326
     
     
     
    (8,480
    )
     
     
    -
     
     
     
    -
     
     
     
    4,846
     
    Differences between accounting and tax basis of the cost in property, plant and equipment
     
     
    58,505
     
     
     
    237,739
     
     
     
    -
     
     
     
    25
     
     
     
    296,269
     
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    5,415
     
     
     
    284
     
     
     
    -
     
     
     
    -
     
     
     
    5,699
     
    Biological assets
     
     
    369
     
     
     
    (268
    )
     
     
    -
     
     
     
    -
     
     
     
    101
     
    Differences between accounting and tax basis of deferred charges and of intangible assets
     
     
    77,055
     
     
     
    37,167
     
     
     
    -
     
     
     
    (405
    )
     
     
    113,817
     
    Tax losses carry forward
     
     
    527,153
     
     
     
    (140,623
    )
     
     
    -
     
     
     
    (675
    )
     
     
    385,855
     
    Surplus of presumptive income
     
     
    166,116
     
     
     
    (146,636
    )
     
     
    -
     
     
     
    -
     
     
     
    19,480
     
    Provisions
     
     
    146,578
     
     
     
    60,716
     
     
     
    5,706
     
     
     
    (305
    )
     
     
    212,695
     
    Employee benefits
     
     
    101,224
     
     
     
    (5,718
    )
     
     
    8,677
     
     
     
    423
     
     
     
    104,606
     
    Goodwill
     
     
    6,947
     
     
     
    (6,947
    )
     
     
    -
     
     
     
    -
     
     
     
    -
     
    Deferred income
     
     
    35,857
     
     
     
    77,523
     
     
     
    -
     
     
     
    -
     
     
     
    113,380
     
    Lease agreements
     
     
    8,414
     
     
     
    746
     
     
     
    -
     
     
     
    -
     
     
     
    9.160
     
    Other
     
     
    174,966
     
     
     
    (107,102
    )
     
     
    -
     
     
     
    1,158
     
     
     
    69,022
     
    Subtotal
     
    Ps.
    2,271,478
     
     
    Ps.
    (236,997
    )
     
    Ps.
    (335,925
    )
     
    Ps.
    (60,755
    )
     
    Ps.
    1,637,801
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Deffered tax liabilities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
     
    (19,943
    )
     
     
    44,338
     
     
     
    (51,673
    )
     
     
    -
     
     
     
    (27,278
    )
    Equity securities at fair value
     
     
    (104,317
    )
     
     
    (9,072
    )
     
     
    13,059
     
     
     
    (154
    )
     
     
    (100,484
    )
    Derivative instruments
     
     
    (333,317
    )
     
     
    240,468
     
     
     
    (21,586
    )
     
     
    46,461
     
     
     
    (67,974
    )
    Accounts receivable
     
     
    -
     
     
     
    (260,621
    )
     
     
    -
     
     
     
    -
     
     
     
    (260,621
    )
    Differences between the accounting and tax bases of  loans and receivables
     
     
    (238,492
    )
     
     
    (30,255
    )
     
     
    -
     
     
     
    -
     
     
     
    (268,747
    )
    Allowance for impairment on loans and receivables
     
     
    (227,336
    )
     
     
    (48,449
    )
     
     
    -
     
     
     
    -
     
     
     
    (275,785
    )
    Differences between accounting and tax basis of foreclosed assets
     
     
    (83,774
    )
     
     
    36,991
     
     
     
    -
     
     
     
    -
     
     
     
    (46,783
    )
    Provision for foreclosed assets
     
     
    (15,198
    )
     
     
    (22,600
    )
     
     
    -
     
     
     
    -
     
     
     
    (37,798
    )
    Differences between the accounting and tax base for property plant and equipment costs
     
     
    (355,478
    )
     
     
    (44,865
    )
     
     
    -
     
     
     
    163
     
     
     
    (400,180
    )
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    (227,591
    )
     
     
    18,114
     
     
     
    -
     
     
     
    (72
    )
     
     
    (209,549
    )
    Differences between accounting and tax basis of deferred charges and of intangible assets
     
     
    (60,003
    )
     
     
    (595
    )
     
     
    -
     
     
     
    -
     
     
     
    (60,598
    )
    Unrealized profits of foreign subsidiaries
     
     
    (38,209
    )
     
     
    16,180
     
     
     
    -
     
     
     
    -
     
     
     
    (22,029
    )
    Provisions
     
     
    (1,961
    )
     
     
    1,490
     
     
     
    -
     
     
     
    -
     
     
     
    (471
    )
    Goodwill
     
     
    (42,822
    )
     
     
    (43,214
    )
     
     
    -
     
     
     
    -
     
     
     
    (86,036
    )
    Deferred Income
     
     
    (26,940
    )
     
     
    (7,673
    )
     
     
    -
     
     
     
    -
     
     
     
    (34,613
    )
    Financial assets in concession arrangements
     
     
    (627,666
    )
     
     
    (90,830
    )
     
     
    -
     
     
     
    -
     
     
     
    (718,496
    )
    Biological assets
     
     
    (17,578
    )
     
     
    3,320
     
     
     
    -
     
     
     
    7,452
     
     
     
    (6,806
    )
    Other
     
     
    (152,824
    )
     
     
    85,669
     
     
     
    -
     
     
     
    1,755
     
     
     
    (65,400
    )
    Subtotal
     
    Ps.
    (2,573,449
    )
     
    Ps.
    (111,604
    )
     
    Ps.
    (60,200
    )
     
    Ps.
    55,605
     
     
    Ps.
    (2,689,648
    )
    Net
     
    Ps.
    (301,971
    )
     
    Ps.
    (348,601
    )
     
    Ps.
    (396,125
    )
     
    Ps.
    (5,150
    )
     
    Ps.
    (1,051,847
    )
     
    Year ended on December 31, 2015
     
     
     
    Balance as of
    December  31,
    2014
     
     
    Credited
    (charged) to
    profit or loss
     
     
    Credited
    (charged) to
    OCI
     
     
    Reclassifications
     
     
    Balance as of
    December 31,
    2015
     
    Deferred tax assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
    Ps.
    17,317
     
     
    Ps.
    240,415
     
     
    Ps.
    263,532
     
     
    Ps.
    (230,799
    )
     
    Ps.
    290,465
     
    Equity securities at fair value
     
     
    7,505
     
     
     
    (1,082
    )
     
     
    -
     
     
     
    (6,100
    )
     
     
    323
     
    Derivatives instruments
     
     
    555,521
     
     
     
    (159,875
    )
     
     
    (19,044
    )
     
     
    142,390
     
     
     
    518,992
     
    Differences between the accounting and tax bases of the loans and receivables
     
     
    30,998
     
     
     
    (26,337
    )
     
     
    -
     
     
     
    991
     
     
     
    5,652
     
    Account receivable
     
     
    -
     
     
     
    7,852
     
     
     
    -
     
     
     
    -
     
     
     
    7,852
     
    Allowance for impairment on loans and receivables
     
     
    102,662
     
     
     
    12,503
     
     
     
    -
     
     
     
    (19,111
    )
     
     
    96,054
     
    Allowance for other accounts receivable
     
     
    1,897
     
     
     
    (1,730
    )
     
     
    -
     
     
     
    17,952
     
     
     
    18,119
     
    Financial asset in concession contracts
     
     
    11,341
     
     
     
    588
     
     
     
    -
     
     
     
    167
     
     
     
    12,096
     
    Differences between accounting and tax basis of goods received as payment
     
     
    30,180
     
     
     
    (16,854
    )
     
     
    -
     
     
     
    -
     
     
     
    13,326
     
    Differences between accounting and tax basis of the cost in property, plant and equipment
     
     
    39,561
     
     
     
    21,074
     
     
     
    -
     
     
     
    (2,130
    )
     
     
    58,505
     
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    6,938
     
     
     
    (1,526
    )
     
     
    -
     
     
     
    3
     
     
     
    5,415
     
    Biological assets
     
     
    4,580
     
     
     
    (4,211
    )
     
     
    -
     
     
     
    -
     
     
     
    369
     
    Differences between accounting and tax basis of deferred charges of intangible assets
     
     
    59,354
     
     
     
    17,701
     
     
     
    -
     
     
     
    -
     
     
     
    77,055
     
    Tax losses carry forward
     
     
    45,601
     
     
     
    3,020
     
     
     
    478,532
     
     
     
    -
     
     
     
    527,153
     
    Surplus of presumptive income
     
     
    16,147
     
     
     
    (13,249
    )
     
     
    163,218
     
     
     
    -
     
     
     
    166,116
     
    Provisions
     
     
    126,762
     
     
     
    23,070
     
     
     
    -
     
     
     
    (3,254
    )
     
     
    146,578
     
    Employee benefits
     
     
    104,872
     
     
     
    3,927
     
     
     
    (7,251
    )
     
     
    (324
    )
     
     
    101,224
     
    Goodwill
     
     
    6,947
     
     
     
    -
     
     
     
    -
     
     
     
    -
     
     
     
    6,947
     
    Deferred Income
     
     
    8,092
     
     
     
    30,574
     
     
     
    -
     
     
     
    (2,809
    )
     
     
    35,857
     
    Lease agreements
     
     
    7,315
     
     
     
    1,099
     
     
     
    -
     
     
     
    -
     
     
     
    8,414
     
    Other
     
     
    180,108
     
     
     
    (68,038
    )
     
     
    -
     
     
     
    62,896
     
     
     
    174,966
     
    Subtotal
     
    Ps.
    1,363,698
     
     
    Ps.
    68,921
     
     
    Ps.
    878,987
     
     
    Ps.
    (40,128
    )
     
    Ps.
    2,271,478
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Deffered tax liabilities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Debt securities at fair value
     
     
    9,509
     
     
     
    (243,790
    )
     
     
    -
     
     
     
    214,338
     
     
     
    (19,943
    )
    Equity securities at fair value
     
     
    (103,469
    )
     
     
    103
     
     
     
    -
     
     
     
    (951
    )
     
     
    (104,317
    )
    Derivatives instruments
     
     
    (346,677
    )
     
     
    149,307
     
     
     
    -
     
     
     
    (135,947
    )
     
     
    (333,317
    )
    Differences between the accounting and tax bases of the loans and receivables
     
     
    (77,205
    )
     
     
    (27,030
    )
     
     
    -
     
     
     
    (134,257
    )
     
     
    (238,492
    )
    Allowance for impairment on loans and receivables
     
     
    (366,953
    )
     
     
    5,457
     
     
     
    -
     
     
     
    134,160
     
     
     
    (227,336
    )
    Differences between the accounting and tax base of goods received as payment
     
     
    (60,587
    )
     
     
    (44,414
    )
     
     
    -
     
     
     
    21,227
     
     
     
    (83,774
    )
    Provision for goods received as payment
     
     
    (10,070
    )
     
     
    (5,151
    )
     
     
    -
     
     
     
    23
     
     
     
    (15,198
    )
    Differences between the accounting and tax base for property plant and equipment costs
     
     
    (453,088
    )
     
     
    98,866
     
     
     
    -
     
     
     
    (1,256
    )
     
     
    (355,478
    )
    Differences between accounting and tax basis of accumulated of depreciation of property, plant and equipment
     
     
    (207,123
    )
     
     
    (23,775
    )
     
     
    -
     
     
     
    3,307
     
     
     
    (227,591
    )
    Differences between accounting and tax basis of deferred charges of intangible assets
     
     
    (33,639
    )
     
     
    (26,364
    )
     
     
    -
     
     
     
    -
     
     
     
    (60,003
    )
    Profits not carried as investments in subsidiaries
     
     
    (17,974
    )
     
     
    (20,235
    )
     
     
    -
     
     
     
    -
     
     
     
    (38,209
    )
    Provisions
     
     
    (24,468
    )
     
     
    18,448
     
     
     
    -
     
     
     
    4,059
     
     
     
    (1,961
    )
    Goodwill
     
     
    (23,166
    )
     
     
    (19,656
    )
     
     
    -
     
     
     
    -
     
     
     
    (42,822
    )
    Accumulative translation adjustment in foreign operations
     
     
    (22,661
    )
     
     
    (7,088
    )
     
     
    -
     
     
     
    2,809
     
     
     
    (26,940
    )
    Financial and intangible assets in concession contracts
     
     
    (484,105
    )
     
     
    (143,561
    )
     
     
    -
     
     
     
    -
     
     
     
    (627,666
    )
    Biological assets
     
     
    (10,098
    )
     
     
    (7,480
    )
     
     
    -
     
     
     
    -
     
     
     
    (17,578
    )
    Other
     
     
    (137,604
    )
     
     
    81,121
     
     
     
    -
     
     
     
    (96,340
    )
     
     
    (152,823
    )
    Subtotal
     
    Ps.
    (2,369,378
    )
     
    Ps.
    (215,242
    )
     
    Ps.
    -
     
     
    Ps.
    11,171
     
     
    Ps.
    (2,573,449
    )
    Net
     
    Ps.
    (1,005,680
    )
     
    Ps.
    (146,321
    )
     
    Ps.
    878,987
     
     
    Ps.
    (28,957
    )
     
    Ps.
    (301,971
    )