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INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - Roll forward of investment in joint ventures (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of joint ventures [line items] |  |  |
Balance at the beginning of the year | $ 4,047 |  |
Participation in the profit or loss of the period | 2,177,116 | $ 4,002,967 | $ 4,041,190
Year-end balance | 2,042 | 4,047 |
Joint ventures [member] |  |  |
Disclosure of joint ventures [line items] |  |  |
Balance at the beginning of the year | 4,047 | 2,394 | 79
Participation in the profit or loss of the period | (2,005) | 1,650 | 1,512
Dividends received |  |  | (70)
Acquisitions |  | 3 |
Exchange difference |  |  | 873
Year-end balance | $ 2,042 | $ 4,047 | $ 2,394

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