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Other financial assets | 6 Months Ended
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Jun. 30, 2024
Other financial assets |
Other financial assets |
| 9. | Other financial assets
​
​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | December 31,
​ |  | 2024 |  | 2023
​ | ​ | (Unaudited) | ​ | ​
Assets measured at fair value |  |  |  |
Investments in equity securities and trust funds (1) |  | 1,907,590 | ​ | 1,210,138
Investment portfolio – Foreign currency |  | 645,233 | ​ | 364,962
Hedging instruments (2) |  | 44,124 | ​ | 231,463
Investment portfolio – Local currency |  | 37,133 | ​ | 54,887
Assets measured at fair value through other comprehensive income | ​ | 1,161 | ​ | 2,007
​ | ​ | 2,635,241 | ​ | 1,863,457
Assets measured at amortized cost (3) | ​ | 111,427 | ​ | 369,318
​ | ​ | 2,746,668 | ​ | 2,232,775
Current |  | 2,112,720 | ​ | 1,860,928
Non–current |  | 633,948 | ​ | 371,847
​ |  | 2,746,668 | ​ | 2,232,775
| (1) | Includes deposits in trust companies and restricted funds in Brazil, Peru, Chile, and Colombia. See Note 9.1.
| (2) | Corresponds to swap and forward contracts to hedge exchange rate and commodity price risk mainly in Ecopetrol S.A. and Interconexión Eléctrica S.A. E.S.P.
| (3) | Includes investments with maturities greater than 90 days, in Chile and Colombia.
The measurement at fair value is recognized in financial results (Note 28).
| 9.1 | Restrictions
As of June 30, 2024, and December 31, 2023, there were restricted funds of $76,801 and $68,069 respectively, which have a specific destination, mainly in ISA Interchile of $34,421 (2023: $26,666) for acquired obligations in the issuance of the 144thA Reg. S Bond that establishes certain restrictions and limitations on the use of resources with the purpose of guaranteeing the payment of interest and capital.
| 9.2 | Fair value
The following is the classification of other financial assets recognized at fair value, corresponding to the investment portfolio: ​
​ | ​ | ​ | ​ | ​
​ |  | June 30, |  | December 31,
​ | ​ | 2024 | ​ | 2023
​ | ​ | (Unaudited) | ​ | ​
Level 1 |  | 1,985,224 | ​ | 1,526,458
Level 2 |  | 650,017 | ​ | 336,999
​ |  | 2,635,241 | ​ | 1,863,457
​

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