Grupo Aval (NYSE: AVAL) completes spin-off of Colombian fiduciary units

Rhea-AI Filing Summary

Grupo Aval Acciones y Valores S.A. reports that a partial spin-off of three of its trust companies in Colombia has been completed. Fiduciaria Bogotá S.A., Fiduciaria de Occidente S.A., and Fiduciaria Popular S.A. transferred their entire fiduciary business, including related assets, liabilities, and contractual positions, to Aval Fiduciaria S.A., without being dissolved or liquidated. This means the trust operations and products previously managed by these entities are now concentrated under Aval Fiduciaria. The transaction, formalized by Public Deed No. 2,647 and registered with the Chambers of Commerce of Bogotá and Cali on January 1, 2026, had been previously approved by the Colombian Financial Superintendence through Resolution No. 1777 dated September 23, 2025.

Insights

LatAm banking and corporate structure analyst

Grupo Aval consolidates Colombian fiduciary operations under Aval Fiduciaria.

Grupo Aval has executed a partial spin-off that moves the entire fiduciary business of Fiduciaria Bogotá, Fiduciaria de Occidente, and Fiduciaria Popular into Aval Fiduciaria S.A. The original entities remain in existence, but their trust activities, including all related assets, liabilities, and contracts, are now held by Aval Fiduciaria.

This kind of reorganization typically seeks a clearer operating structure by concentrating similar businesses in a single platform. Here, the transaction was formalized by Public Deed No. 2,647 and registered with the Bogotá and Cali Chambers of Commerce as of January 1, 2026, after prior authorization from the Colombian Financial Superintendence via Resolution No. 1777 on September 23, 2025.

There are no financial figures disclosed, so the economic scale of the fiduciary business is not quantified in this excerpt. For investors, future company reports may clarify how this consolidation affects reported segments, cost structures, or profitability once Aval Fiduciaria operates as the unified fiduciary platform.

UNITED STATES 

SECURITIES AND EXCHANGE COMMISSION 

Washington, D.C. 20549

FORM 6-K

Report Of Foreign Private Issuer

Pursuant To Rule 13a-16 Or 15d-16 Of

The Securities Exchange Act Of 1934

For the month of January 2026

Commission File Number: 001-36631

Grupo Aval Acciones y Valores S.A. 

(Exact name of registrant as specified in its charter)

Carrera 13 No. 26A - 47

Bogotá D.C., Colombia

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F X Form 40-F

GRUPO AVAL ACCIONES Y VALORES S.A.

TABLE OF CONTENTS

ITEM
1.	Notice of relevant information dated January 2, 2026

Item 1

   

RELEVANT INFORMATION

Bogotá D.C., January 2, 2026. Grupo Aval informs that, pursuant to Public Deed No. 2,647 dated December 19, 2025, executed before Notary Office No. 37 of Bogotá D.C., and registered on January 1, 2026 before the Chamber of Commerce of Bogotá under the file 03331828 of Book IX and before the Chamber of Commerce of Cali under No. 1 of Book IX, the partial spin-off of Fiduciaria Bogotá S.A. (“FiduBogotá”), Fiduciaria de Occidente S.A. (“FiduOccidente”), and Fiduciaria Popular S.A. (“FiduPopular”, the “Spun-off Companies”) in favor of Aval Fiduciaria S.A. (“Aval Fiduciaria”) was completed. Through this transaction, the Spun-off Companies, without being dissolved or liquidated, transferred as a whole a portion of their assets, represented by the entirety of their fiduciary business, which includes all fiduciary transactions and products under management, the liabilities and assets related to such business, as well as the assignment of the contractual positions held by the Spun-off Companies in the fiduciary transactions and products they managed in their capacity as trust companies, so that they were absorbed by Aval Fiduciaria (the “Spin-off”). The Spin-off was previously approved by the Colombian Financial Superintendence, in the exercise of its legal powers, through Resolution No. 1777 dated September 23, 2025.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: January 2, 2026

	GRUPO AVAL ACCIONES Y VALORES S.A.
	By:	/s/ Jorge Adrián Rincón Plata
		Name:	Jorge Adrián Rincón Plata
		Title:	Chief Legal Counsel

FAQ

What corporate action did Grupo Aval (AVAL) disclose in this 6-K?

Grupo Aval disclosed the completion of a partial spin-off in which Fiduciaria Bogotá S.A., Fiduciaria de Occidente S.A., and Fiduciaria Popular S.A. transferred their entire fiduciary business, including related assets, liabilities, and contracts, to Aval Fiduciaria S.A.

Which companies were involved in Grupo Aval's fiduciary spin-off?

The spin-off involved Fiduciaria Bogotá S.A., Fiduciaria de Occidente S.A., and Fiduciaria Popular S.A. as the spun-off companies, and Aval Fiduciaria S.A. as the recipient of their fiduciary business.

Did the spun-off fiduciary companies of Grupo Aval cease to exist?

No. The filing states that the spun-off companies, Fiduciaria Bogotá S.A., Fiduciaria de Occidente S.A., and Fiduciaria Popular S.A., transferred a portion of their assets represented by their entire fiduciary business without being dissolved or liquidated.

What exactly was transferred to Aval Fiduciaria S.A. in the Grupo Aval spin-off?

The spin-off transferred as a whole the fiduciary business of the three trust companies, including all fiduciary transactions and products under management, the related assets and liabilities, and the contractual positions held by them in their capacity as trust companies.

Was Grupo Aval's fiduciary spin-off approved by a regulator?

Yes. The spin-off was previously approved by the Colombian Financial Superintendence through Resolution No. 1777 dated September 23, 2025, in the exercise of its legal powers.

When was Grupo Aval's spin-off of fiduciary operations formally completed and registered?

The transaction was formalized by Public Deed No. 2,647 dated December 19, 2025, and registered on January 1, 2026, before the Chamber of Commerce of Bogotá under file 03331828 of Book IX and before the Chamber of Commerce of Cali under No. 1 of Book IX.