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TANGIBLE ASSETS - Carrying Value (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | $ 7,235,441 | $ 9,100,553 |
Tangible assets at end of period | 6,995,890 | 7,235,441 | $ 9,100,553
Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 10,746,735 | 14,281,283 | 13,387,450
Increase / (decrease) due to changes in the lease variables | 636,227 | 89,087 | 45,650
Purchases or capitalized expenses | 910,673 | 840,715 | 681,039
Withdrawals / Sales | (946,287) | (721,437) | (516,673)
Change in fair value | 103,559 | 112,789 | 51,321
Revaluation of investment properties | 557 | 797 | 7,991
Transfers to/from non-current assets held for sale | (93,702) | 22,010 | 20,986
Reclassification BAC |  |  | 548,178
Loss of control in subsidiary | (565) | (3,999,549) |
Discontinued operations |  | (26,314) | (16,779)
Effect of movement in exchange rates | (197,600) | 159,028 | 95,540
Reclassifications | (529,051) | (11,674) | (23,420)
Tangible assets at end of period | 10,630,546 | 10,746,735 | 14,281,283
Accumulated depreciation and amortisation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (3,505,547) | (5,174,994) | (4,408,512)
Depreciation of the year charged against profit or loss | (557,062) | (559,875) | (551,799)
Withdrawals / Sales | 337,714 | 267,823 | 225,069
Transfers to/from non-current assets held for sale | 57,298 | 3,638 | 733
Reclassification BAC |  |  | (96,275)
Loss of control in subsidiary | 476 | 2,050,350 |
Discontinued operations |  | (59,005) | (319,870)
Effect of movement in exchange rates | 41,213 | (28,692) | (11,608)
Reclassifications | (2,997) | (4,792) | (12,732)
Tangible assets at end of period | (3,628,905) | (3,505,547) | (5,174,994)
Accumulated impairment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (5,747) | (5,736) | (4,986)
Year impairment charge | (4) | (1,216) | (746)
Withdrawals / Sales |  | 1,205 |
Transfers to/from non-current assets held for sale |  |  | 54
Reclassifications |  |  | (58)
Tangible assets at end of period | (5,751) | (5,747) | (5,736)
Right of use assets |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 1,329,594 | 1,900,396 |
Tangible assets at end of period | 1,336,957 | 1,329,594 | 1,900,396
Right of use assets | Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 2,095,839 | 2,839,802 | 2,721,904
Increase / (decrease) due to changes in the lease variables | 636,227 | 89,087 | 45,650
Purchases or capitalized expenses | 236,652 | 205,587 | 173,793
Withdrawals / Sales | (174,060) | (152,284) | (175,139)
Reclassification BAC |  |  | 44,454
Loss of control in subsidiary |  | (928,279) |
Effect of movement in exchange rates | (39,001) | 38,353 | 17,978
Reclassifications | (504,889) | 3,573 | 11,162
Tangible assets at end of period | 2,250,768 | 2,095,839 | 2,839,802
Right of use assets | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (766,245) | (939,406) | (686,385)
Depreciation of the year charged against profit or loss | (248,488) | (236,587) | (225,195)
Withdrawals / Sales | 90,904 | 84,643 | 107,225
Reclassification BAC |  |  | (4,635)
Loss of control in subsidiary |  | 370,917 |
Discontinued operations |  | (29,625) | (116,023)
Effect of movement in exchange rates | 11,611 | (10,274) | (1,120)
Reclassifications | (1,593) | (5,913) | (13,273)
Tangible assets at end of period | (913,811) | (766,245) | (939,406)
Investment property [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 880,963 | 852,935 |
Tangible assets at end of period | 906,469 | 880,963 | 852,935
Investment property [member] | Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 880,963 | 852,935 | 808,556
Purchases or capitalized expenses | 56,307 | 70,081 | 77,157
Withdrawals / Sales | (200,670) | (127,753) | (93,845)
Change in fair value | 84,958 | 55,930 | 22,775
Revaluation of investment properties | 557 | 797 | 7,991
Transfers to/from non-current assets held for sale | 95,593 | 31,184 | 22,847
Effect of movement in exchange rates | (7,079) | 2,282 | 2,964
Reclassifications | (4,160) | (4,493) | 4,490
Tangible assets at end of period | 906,469 | 880,963 | 852,935
Biological assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 212,630 | 154,986 |
Tangible assets at end of period | 230,672 | 212,630 | 154,986
Biological assets [member] | Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 212,630 | 154,986 | 122,675
Purchases or capitalized expenses | 26,118 | 28,368 | 27,213
Withdrawals / Sales | (26,677) | (27,583) | (23,448)
Change in fair value | 18,601 | 56,859 | 28,546
Tangible assets at end of period | 230,672 | 212,630 | 154,986
Property, plant and equipment not subject to operating leases [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 4,730,242 | 6,154,168 |
Tangible assets at end of period | 4,427,803 | 4,730,242 | 6,154,168
Property, plant and equipment not subject to operating leases [member] | Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 7,456,503 | 10,385,357 | 9,718,210
Purchases or capitalized expenses | 561,009 | 477,795 | 368,570
Withdrawals / Sales | (544,864) | (413,817) | (224,241)
Transfers to/from non-current assets held for sale | (189,295) | (9,174) | (1,861)
Reclassification BAC |  |  | 503,724
Loss of control in subsidiary | (565) | (3,071,270) |
Discontinued operations |  | (26,314) | (16,779)
Effect of movement in exchange rates | (151,520) | 118,393 | 74,598
Reclassifications | (17,712) | (4,467) | (36,864)
Tangible assets at end of period | 7,113,556 | 7,456,503 | 10,385,357
Property, plant and equipment not subject to operating leases [member] | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (2,720,889) | (4,225,609) | (3,715,017)
Depreciation of the year charged against profit or loss | (289,999) | (308,642) | (321,527)
Withdrawals / Sales | 246,794 | 183,180 | 117,844
Transfers to/from non-current assets held for sale | 57,298 | 3,638 | 733
Reclassification BAC |  |  | (91,640)
Loss of control in subsidiary | 476 | 1,679,433 |
Discontinued operations |  | (29,380) | (203,847)
Effect of movement in exchange rates | 29,602 | (18,418) | (10,488)
Reclassifications | (3,694) | (5,091) | (1,667)
Tangible assets at end of period | (2,680,412) | (2,720,889) | (4,225,609)
Property, plant and equipment not subject to operating leases [member] | Accumulated impairment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (5,372) | (5,580) | (4,902)
Year impairment charge | 31 | (997) | (674)
Withdrawals / Sales |  | 1,205 |
Transfers to/from non-current assets held for sale |  |  | 54
Reclassifications |  |  | (58)
Tangible assets at end of period | (5,341) | (5,372) | (5,580)
Property, plant and equipment subject to operating leases [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 82,012 | 38,068 |
Tangible assets at end of period | 93,989 | 82,012 | 38,068
Property, plant and equipment subject to operating leases [member] | Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | 100,800 | 48,203 | 16,105
Purchases or capitalized expenses | 30,587 | 58,884 | 34,306
Withdrawals / Sales | (16) |  |
Reclassifications | (2,290) | (6,287) | (2,208)
Tangible assets at end of period | 129,081 | 100,800 | 48,203
Property, plant and equipment subject to operating leases [member] | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (18,413) | (9,979) | (7,110)
Depreciation of the year charged against profit or loss | (18,575) | (14,646) | (5,077)
Withdrawals / Sales | 16 |  |
Reclassifications | 2,290 | 6,212 | 2,208
Tangible assets at end of period | (34,682) | (18,413) | (9,979)
Property, plant and equipment subject to operating leases [member] | Accumulated impairment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Tangible assets at beginning of period | (375) | (156) | (84)
Year impairment charge | (35) | (219) | (72)
Tangible assets at end of period | $ (410) | $ (375) | $ (156)

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