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v3.24.1.u1

Consolidated statement of financial position - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 12,336,115 | $ 15,401,058
Trade and other receivables | 33,310,642 | 39,224,999
Inventories | 10,202,448 | 11,880,034
Other financial assets | 1,860,928 | 1,162,127
Current tax assets | 8,111,079 | 6,784,392
Other assets | 2,769,029 | 2,778,480
Current assets subtotal | 68,590,241 | 77,231,090
Assets held for sale | 24,865 | 45,755
Total current assets | 68,615,106 | 77,276,845
Non-current assets |  |
Trade and other receivables | 29,781,088 | 32,155,205
Other financial assets | 371,847 | 1,563,744
Investment in associates and joint ventures | 8,418,632 | 9,496,600
Property, plant, and equipment | 95,171,302 | 100,997,498
Natural and environmental resources | 45,216,133 | 42,323,610
Right-of-use assets | 841,636 | 627,813
Intangible assets | 14,714,809 | 18,146,605
Non-current tax assets | 10,530,057 | 13,401,050
Goodwill | 4,846,667 | 5,350,114
Other assets | 1,633,813 | 1,453,347
Total non-current assets | 211,525,984 | 225,515,586
Total assets | 280,141,090 | 302,792,431
Current liabilities |  |
Loans and borrowings | 15,550,008 | 22,198,583
Trade and other payables | 18,891,434 | 19,937,704
Provisions for employee benefits | 3,059,204 | 2,753,697
Current tax liabilities | 2,869,225 | 7,630,901
Accrued liabilities and provisions | 1,595,249 | 1,533,136
Other liabilities | 1,599,443 | 2,728,317
Total current liabilities | 43,564,563 | 56,782,338
Non-current liabilities |  |
Loans and borrowings | 90,265,519 | 92,936,256
Trade and other payables | 27,280 | 57,056
Provisions for employee benefits | 15,213,509 | 10,211,542
Non-current tax liabilities | 13,567,513 | 15,275,644
Accrued liabilities and provisions | 14,547,391 | 11,223,358
Other liabilities | 2,702,835 | 2,403,148
Total non-current liabilities | 136,324,047 | 132,107,004
Total liabilities | 179,888,610 | 188,889,342
Equity |  |
Subscribed and paid in capital | 25,040,067 | 25,040,067
Additional paid in capital | 6,607,699 | 6,607,699
Reserves | 17,922,725 | 8,898,633
Other comprehensive income | 8,674,648 | 15,796,719
Retained earnings | 17,461,488 | 29,811,809
Equity attributable to owners of parent | 75,706,627 | 86,154,927
Non-controlling interest | 24,545,853 | 27,748,162
Total equity | 100,252,480 | 113,903,089
Total liabilities and equity | $ 280,141,090 | $ 302,792,431

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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_d&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_12_f&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2023-01-01 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2023-en-r&anchor=para_22&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_q&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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