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EMPLOYEE BENEFITS - Post-employment and long-term benefits movements (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Post-Employment benefits |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Balance at the beginning of the year | $ 331,411 | $ 475,356 |
Balance at the end of the year | 363,183 | 331,411 | $ 475,356
Long-Term Benefits |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Balance at the beginning of the year | 133,085 | 134,831 |
Balance at the end of the year | 159,329 | 133,085 | 134,831
Plan obligation | Post-Employment benefits |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Balance at the beginning of the year | 349,587 | 522,196 | 597,936
Service costs | 2,690 | 3,845 | 2,749
Interests cost | 41,736 | 30,778 | 30,705
Gain on settlements |  |  | 278
Past Service Costs | (2,079) |  |
Net defined benefit liability asset After Adjustment | 391,934 | 556,819 | 631,668
Changes in actuarial assumptions from changes in demographic assumptions | (753) |  | (15)
Changes in actuarial assumptions from changes in financial assumptions | 26,832 | (69,967) | (54,996)
Changes in actuarial assumptions from changes in the experience | 27,472 | 2,167 | (21,264)
Total changes in actuarial assumptions | 53,551 | (67,800) | (76,275)
Payments to employees | (61,589) | (51,306) | (51,591)
Liquidation of entities |  | (432) |
Loss of control in subsidiary |  | (98,024) |
Discontinued operations |  | 6,251 | 15,125
Reclassification BAC |  |  | (1,002)
Effect of movements in exchange rates | (3,689) | 4,079 | 4,271
Balance at the end of the year | 380,207 | 349,587 | 522,196
Plan obligation | Long-Term Benefits |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Balance at the beginning of the year | 133,085 | 134,831 | 180,090
Service costs | 14,765 | 14,815 | 18,454
Interests cost | 16,699 | 8,949 | 7,982
Past Service Costs | 10,063 |  | (28,009)
Net defined benefit liability asset After Adjustment | 174,612 | 158,595 | 178,517
Changes in actuarial assumptions from changes in demographic assumptions | (7,342) |  | (86)
Changes in actuarial assumptions from changes in financial assumptions | 473 | (14,149) | (19,976)
Changes in actuarial assumptions from changes in the experience | 17,313 | 10,456 | (2,893)
Total changes in actuarial assumptions | 10,444 | (3,693) | (22,955)
Payments to employees | (25,727) | (21,817) | (20,731)
Balance at the end of the year | 159,329 | 133,085 | 134,831
Plan Assets | Post-Employment benefits |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Balance at the beginning of the year | (18,176) | (46,840) | (38,241)
Interests cost | (794) | (427) | (522)
Loss of control in subsidiary |  | 27,269 |
Discontinued operations |  |  | (798)
Remeasurements on plan assets | (1,788) | 5,885 | (1,676)
Reclassification BAC |  |  | (3,189)
Effect of movements in exchange rates | 3,734 | (4,063) | (2,414)
Balance at the end of the year | $ (17,024) | $ (18,176) | $ (46,840)

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- Definition Decrease (increase) in net defined benefit liability (asset) resulting from liquidation of entities + References No definition available. + Details
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- Definition Decrease (increase) in net defined benefit liability (asset) resulting from loss of control in subsidiary. + References No definition available. + Details
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- Definition The adjusted amount of deficit or surplus in a defined benefit plan, after interest and service cost adjustment. + References No definition available. + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_g&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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