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TRANSFERS OF FINANCIAL ASSETS (Details) - Debt securities [member] - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Financial assets at fair value through profit or loss, classified as held for trading, category, International Financial Reporting Standards 9 [member] |  |
Disclosure of financial assets [line items] |  |
Financial assets pledged as collateral | $ 2,853,286 | $ 2,000,025
Financial assets at fair value through profit or loss, classified as held for trading, category, International Financial Reporting Standards 9 [member] | Pledged in money market operations and pledged as collateral to special entities such as CRCC, BR and BVC |  |
Disclosure of financial assets [line items] |  |
Financial assets pledged as collateral | 2,853,286 | 1,998,733
Financial assets at amortised cost, category [member] |  |
Disclosure of financial assets [line items] |  |
Financial assets pledged as collateral | 3,208,890 | 1,379,758
Financial assets measured at fair value through other comprehensive income, category [member] |  |
Disclosure of financial assets [line items] |  |
Financial assets pledged as collateral | 10,789,962 | 7,723,412
Financial assets measured at fair value through other comprehensive income, category [member] | Pledged in money market operations and pledged as collateral to special entities such as CRCC, BR and BVC |  |
Disclosure of financial assets [line items] |  |
Financial assets pledged as collateral | $ 10,786,312 | $ 7,713,235

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- Definition The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14_a&doctype=Standard -URIDate 2023-03-23 + Details
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