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Other financial assets (Details) - COP ($) $ in Millions | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Assets measured at fair value |  |
Assets measured at amortized cost | $ 111,427 | $ 369,318
Other financial assets | 2,746,668 | 2,232,775
Current | 2,112,720 | 1,860,928
Non-current | 633,948 | 371,847
Financial assets at fair value, class |  |
Assets measured at fair value |  |
Assets measured at fair value | 2,635,241 | 1,863,457
Investment in equity securities and trust funds |  |
Assets measured at fair value |  |
Assets measured at fair value | 1,907,590 | 1,210,138
Hedging instruments |  |
Assets measured at fair value |  |
Other financial assets | 44,124 | 231,463
Assets measured at fair value through other comprehensive income |  |
Assets measured at fair value |  |
Other financial assets | 1,161 | 2,007
Investment portfolio - Foreign currency |  |
Assets measured at fair value |  |
Assets measured at fair value | 645,233 | 364,962
Investment portfolio - Local currency |  |
Assets measured at fair value |  |
Assets measured at fair value | $ 37,133 | $ 54,887

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- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_d&doctype=Standard -URIDate 2023-03-23 + Details
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