Q3 2022 Grupo Aval Acciones y Valores SA Earnings Call Transcript
Welcome to the third quarter 2022 Consolidated Results under IFRS Conference Call. My name is Richard, and I'll be your operator for today's call.
Grupo Aval Acciones y Valores S.A. is an issuer of securities in Colombia and the United States SEC. As such, it is subject to compliance with securities regulation in Colombia and applicable U.S. securities regulations. Grupo Aval is also subject to the inspection and supervision of the superintendency of finance as holding company of the AvanteFinancial conglomerate. The consolidated financial information included in this document is presented in accordance with IFRS as currently issued by the IASB. Details of the calculations of non-IFRS measures, such as ROAA and ROAE, among others, are explained when required in this report. Banco de Bogota executed a spin-off of a 75% equity stake in BAC Holding International Corp., BHI, to its shareholders and Grupo subsequently spun off its equity interest to its shareholders on March 29, 2022.
Prior to the spinoff, Banco de Bogota was the direct parent of BHI. Grupo Aval has retained an indirect stake
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