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:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory

    NOTE 32 – OFFSET OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES
     
    Following is a detail of the financial instruments subject to offset contractually required as of December 31, 2017 and 2016:
     
    December 31, 2017
     
     
     
     
     
     
     
     
     
     
     
     
    Gross Amounts Not
    Offset in the Consolidated
    Balance Sheet
     
     
     
     
     
     
    Gross
    Amounts  of
    Recognized
    Assets
     
     
    Gross
    Amounts
    Offset in the
    Consolidated
    Balance Sheet
     
     
    Net Amounts
    of Assets
    Presented in
    the
    Consolidated
    Balance Sheet
     
     
    Financial
    Instruments
     
     
    Cash
    collateral
    Received
     
     
    Net
    Exposure
     
    Offsetting assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Derivatives
     
    Ps.
    526,148
     
     
    Ps.
    (142,495
    )
     
    Ps.
    383,653
     
     
    Ps.
    (2,756
    )
     
    Ps.
    (45,387
    )
     
    Ps.
    335,510
     
    Repurchase agreements
     
     
    2,544,676
     
     
     
    -
     
     
     
    2,544,676
     
     
     
    (2,544,676
    )
     
     
    -
     
     
     
    -
     
    Total
     
    Ps.
    3,070,824
     
     
    Ps.
    (142,495
    )
     
    Ps.
    2,928,329
     
     
    Ps.
    (2,547,432
    )
     
    Ps.
    (45,387
    )
     
    Ps.
    335,510
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Gross Amounts Not
    Offset in the Consolidated
    Balance Sheet
     
     
     
     
     
     
    Gross
    Amounts  of
    Recognized
    Liabilities
     
     
    Gross
    Amounts
    Offset in the
    Consolidated
    Balance Sheet
     
     
    Net Amounts
    of Liabilities
    Presented in
    the
    Consolidated
    Balance Sheet
     
     
    Financial
    Instruments
     
     
    Cash
    collateral
    Received
     
     
    Net
    Exposure
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Offsetting liabilities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Derivatives
     
     
    446,526
     
     
     
    (134,397
    )
     
     
    312,129
     
     
     
    (2,831
    )
     
     
    (33,182
    )
     
     
    276,116
     
    Repurchase agreements
     
     
    3,531,531
     
     
     
    -
     
     
     
    3,531,531
     
     
     
    (3,721,846
    )
     
     
    -
     
     
     
    (190,315
    )
    Total
     
    Ps.
    3,978,057
     
     
    Ps.
    (134,397
    )
     
    Ps.
    3,843,660
     
     
    Ps.
    (3,724,677
    )
     
    Ps.
    (33,182
    )
     
    Ps.
    85,801
     
     
    December 31, 2016
     
     
     
     
     
     
     
     
     
     
     
     
    Gross Amounts Not
    Offset in the Consolidated
    Balance Sheet
     
     
     
     
     
     
    Gross
    Amounts  of
    Recognized
    Assets
     
     
    Gross
    Amounts
    Offset in the
    Consolidated
    Balance Sheet
     
     
    Net Amounts
    of Assets
    Presented in
    the
    Consolidated
    Balance Sheet
     
     
    Financial
    Instruments
     
     
    Cash
    collateral
    Received
     
     
    Net
    Exposure
     
    Offsetting assets
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Derivatives
     
    Ps.
    864,460
     
     
    Ps.
    (233,772
    )
     
    Ps.
    630,688
     
     
    Ps.
    (4,890
    )
     
    Ps.
    (40,241
    )
     
    Ps.
    585,557
     
    Repurchase agreements
     
     
    711,950
     
     
     
    -
     
     
     
    711,950
     
     
     
    (671,028
    )
     
     
    -
     
     
     
    40,922
     
    Total
     
    Ps.
    1,576,410
     
     
    Ps.
    (233,772
    )
     
    Ps.
    1,342,638
     
     
    Ps.
    (675,918
    )
     
    Ps.
    (40,241
    )
     
    Ps.
    626,479
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Gross Amounts Not
    Offset in the Consolidated
    Balance Sheet
     
     
     
     
     
     
    Gross
    Amounts  of
    Recognized
    Liabilities
     
     
    Gross
    Amounts
    Offset in the
    Consolidated
    Balance Sheet
     
     
    Net Amounts
    of Liabilities
    Presented in
    the
    Consolidated
    Balance Sheet
     
     
    Financial
    Instruments
     
     
    Cash
    collateral
    Received
     
     
    Net
    Exposure
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Offsetting liabilities
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Derivatives
     
     
    942,258
     
     
     
    (258,127
    )
     
     
    684,131
     
     
     
    (51,030
    )
     
     
    (90,228
    )
     
     
    542,873
     
    Repurchase agreements
     
     
    5,457,370
     
     
     
    -
     
     
     
    5,457,370
     
     
     
    (5,264,105
    )
     
     
    -
     
     
     
    193,265
     
    Total
     
    Ps.
    6,399,628
     
     
    Ps.
    (258,127
    )
     
    Ps.
    6,141,501
     
     
    Ps.
    (5,315,135
    )
     
    Ps.
    (90,228
    )
     
    Ps.
    736,138