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Impairment of non-current assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Impairment of non-current assets |
Schedule of impairment (losses) or reversals | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Impairment (loss) reversal by segment |  | 2023 |  | 2022 |  | 2021
Exploration and Production |  | (2,741,092) |  | (890,248) |  | 438,020
Refining and Petrochemicals |  | 1,482,444 |  | 1,096,021 |  | (305,466)
Transport and Logistics |  | (630,134) |  | (406,229) |  | (165,901)
Electric power transmission and toll roads concessions | ​ | (209,551) | ​ | (87,543) | ​ | (4)
​ |  | (2,098,333) |  | (287,999) |  | (33,351)
​ | ​ | ​ | ​ | ​ | ​ | ​
Recognized in: |  | ​ |  | ​ |  | ​
Property, plant, and equipment (Note 13) |  | 205,780 |  | 399,218 |  | (281,132)
Natural resources (Note 14) |  | (2,153,532) |  | (623,074) |  | 364,127
Investment in joint ventures and associates (Note 12) |  | (7,987) |  | (2,092) |  | (84,502)
Right of use assets (Note 15) | ​ | (26,063) | ​ | (10,785) | ​ | (31,783)
Other non-current assets |  | (116,531) |  | (51,266) |  | (61)
​ |  | (2,098,333) |  | (287,999) |  | (33,351)
Schedule of refining and petrochemical segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Refinería de Cartagena S.A.S. |  | 1,482,512 |  | 1,096,024 |  | 34,650
Invercolsa S.A. |  | (68) |  | (3) |  | (97)
Refinería de Barrancabermeja |  | — |  | — |  | (340,019)
​ | ​ | 1,482,444 | ​ | 1,096,021 | ​ | (305,466)
​ The following is the Cash Generating Units impairment or reversals in the refining and petrochemical segment for the years ended December 31, 2023, 2022 and 2021: ​ 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Carrying |  | Recoverable | ​ | Impairment
Cash–generating units |  | amount |  | amount |  | reversal (loss)
Refinería de Cartagena S.A.S. |  | 26,423,190 | ​ | 27,905,702 | ​ | 1,482,512
Invercolsa S.A. |  | 273 | ​ | 205 | ​ | (68)
​ |  | ​ | ​ | ​ | ​ | 1,482,444
​ 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Carrying |  | Recoverable |  | Impairment
Cash–generating units |  | amount |  | amount |  | reversal (loss)
Refinería de Cartagena S.A.S. |  | 31,750,957 |  | 32,846,981 |  | 1,096,024
Invercolsa S.A. |  | 276 |  | 273 |  | (3)
​ |  | ​ | ​ | ​ | ​ | 1,096,021
​ 2021 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Carrying | ​ | Recoverable | ​ | Impairment
Cash–generating units |  | amount |  | amount |  | reversal (loss)
Refinería de Cartagena S.A.S. |  | 26,808,008 |  | 26,842,658 |  | 34,650
Invercolsa S.A. |  | 292 |  | 195 |  | (97)
Refinería de Barrancabermeja |  | 340,019 |  | — |  | (340,019)
​ |  | ​ | ​ | ​ | ​ | (305,466)
​
Schedule of breakdown of oilfields impairment losses or reversals | 2023 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Carrying | ​ | Recoverable | ​ | Impairment
Cash generating units | ​ | amount | ​ | amount | ​ | reversal (loss)
Oil fields in Colombia |  |  |  |  |  |
Reversal |  | 9,815,365 | ​ | 18,112,635 | ​ | 363,911
Loss |  | 10,048,388 | ​ | 6,951,372 | ​ | (3,097,016)
​ |  | ​ | ​ | ​ | ​ | (2,733,105)
​ 2022 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Carrying | ​ | Recoverable | ​ | Impairment
Cash generating units |  | amount |  | amount |  | reversal (loss)
Oil fields in Colombia | ​ | ​ | ​ | ​ | ​ | ​
Reversal | ​ | 3,540,732 | ​ | 5,563,724 | ​ | 250,306
Loss |  | 4,870,976 | ​ | 3,732,514 | ​ | (1,138,462)
​ |  | ​ | ​ | ​ | ​ | (888,156)
​ 2021 ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Carrying |  | Recoverable |  | Impairment
Cash generating units | ​ | amount | ​ | amount | ​ | reversal (loss)
Oil fields in Colombia |  |  |  |  |  |
Reversal |  | 11,216,641 |  | 17,575,851 |  | 499,599
Loss |  | 239,046 |  | 136,698 |  | (104,041)
Fields operated abroad |  |  |  |  |  |
Reversal |  | 1,142,593 |  | 1,306,219 |  | 126,106
​ |  | ​ | ​ | ​ | ​ | 521,664
Schedule of energy transmission and roads | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash–generating units |  | 2023 |  | 2022 |  | 2021
Non-current asset held for sale |  | (98,543) |  | — | ​ | (4)
Property, plant and, equipment |  | (97,760) | ​ | (38,821) |  | —
Intangibles |  | (13,248) |  | (48,722) |  | —
​ |  | (209,551) |  | (87,543) |  | (4)
​
Investment in joint ventures |
Impairment of non-current assets |
Schedule of breakdown of oilfields impairment losses or reversals | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Equion Energía Limited |  | (7,987) |  | (2,092) |  | (83,644)
​ |  | (7,987) |  | (2,092) |  | (83,644)
Exploration and Production |
Impairment of non-current assets |
Schedule of breakdown of oilfields impairment losses or reversals | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Oilfields |  | (2,733,105) |  | (888,156) |  | 521,664
Investment in joint ventures |  | (7,987) |  | (2,092) |  | (83,644)
​ |  | (2,741,092) | ​ | (890,248) | ​ | 438,020

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