Grupo Aval Acciones y Valores SA ADR Pfd 2026年年度报告和过渡报告

OR OR SHELL COMPANY REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934Date of event requiring this shell company report Table of Contents Indicate the number of outstanding shares of each of the issuer’s classes of capital stock or common stock as of the close of business covered by Preferred shares: 7,565,150,834 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.◻Yes⌧No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or15(d)of the Securities Exchange Act of 1934. Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject tosuch filing requirements for the past 90days. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).⌧Yes◻No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growthcompany. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule12b-2 of the Exchange Act: Large accelerated filer◻Accelerated filer⌧Non-accelerated filer◻Emerging growth company☐If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant haselected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant toSection13(a)of the Exchange Act.◻ The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to itsAccounting Standards Codification after April5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of itsinternal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accountingfirm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant includedin the filing reflect the correction of an error to previously issued financial statements:☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b) :☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: If “Other” has been checked in response to the previous question indicate by check mark which financial statement item the registrant has electedto follow.◻Item17◻Item18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).☐Yes⌧No TABLE OF CONTENTS PRESENTATION OF FINANCIAL AND OTHER INFORMATION1PARTI6ITEM1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS6A.Directors and senior management6B.Advisers6C.Auditors6ITEM2. OFFER STATISTICS AND EXPECTED TIMETABLE6A.Offer statistics6B.Method and expected timetable6ITEM3. KEY INFORMATION6A.Selected financial data6B.Capitalization and indebtedness11C.Reasons for the offer and use of proceeds11D.Risk factors11ITEM4. INFORMATION ON THE COMPANY38A.History and development of the company38B.Business overview40C.Organizational structure113D.Property, plant and equipment113ITEM4A. UNRESOLVED STAFF COMMENTS114ITEM5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS114A.Operating results114B.Liquidity and capital resources147C.Research and development, patents and licenses, etc.151D.Trend information151E.Critical Accounting Estimates152ITEM6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES153A.Directors and senior management153B.Compensation157C.Board practices158D.Employees160E.Share ownership160F.Disclosure of a registrant’s action to recover erroneously awarded compensation161ITEM7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS161A.Major shareholders161B.Related party transactions161C.Interests of experts and counsel164ITEM8. FINANCIAL INFORMATION164A.Consolidated statements and other financial information164B.Significant changes165ITEM9. THE OFFER AND LISTING165A.Offering and listing details165B.Plan of distribution165C.Markets165D.Selling shareholders166E.Dilution166F.Expenses of the issue166