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RISK MANAGEMENT - Offset of financial liabilities (Details) - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Disclosure of offsetting of financial liabilities [line items] |  |
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | $ 16,738,860 | $ 10,109,242
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 16,738,860 | 10,109,242
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (17,188,037) | (11,357,021)
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (1,271,035) | (1,641,832)
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | (1,720,212) | (2,889,611)
Derivatives |  |
Disclosure of offsetting of financial liabilities [line items] |  |
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 2,371,927 | 1,761,174
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 2,371,927 | 1,761,174
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (313,095) | (265,295)
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (245,344) | (316,446)
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 1,813,488 | 1,179,433
Repurchase agreements |  |
Disclosure of offsetting of financial liabilities [line items] |  |
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | 14,366,933 | 8,348,068
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 14,366,933 | 8,348,068
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (16,874,942) | (11,091,726)
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | (1,025,691) | (1,325,386)
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | $ (3,533,700) | $ (4,069,044)

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- Definition The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG40D -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG40D&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 13C -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_13C_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph IG40D -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_IG40D&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 13C -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_13C_d_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 13C -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_13C_a&doctype=Standard -URIDate 2023-03-23 + Details
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