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TRADING ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Trading assets and liabilities [abstract] |
Balances of trading asset and liabilities | Balances of trading asset and liabilities comprise the following as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, |  | December 31,
​ |  | Note |  | 2023 | ​ | 2022
Trading assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Debt securities | ​ | 8.1 |  | Ps. | 7,113,380 |  | Ps. | 3,760,887
Equity securities | ​ | 8.2 | ​ | ​ | 6,260,174 | ​ | ​ | 6,039,115
Derivative assets | ​ | 8.3 | ​ | ​ | 2,077,567 | ​ | ​ | 2,041,405
​ | ​ | ​ |  | Ps. | 15,451,121 |  | Ps. | 11,841,407
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trading liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Derivative liabilities | ​ | 8.3 | ​ | ​ | 2,154,361 | ​ | ​ | 1,757,606
​ | ​ | ​ |  | Ps. | 2,154,361 |  | Ps. | 1,757,606
Total trading assets and liabilities net | ​ | ​ |  | Ps. | 13,296,760 |  | Ps. | 10,083,801
Investments in debt securities at fair value through profit or loss held for trading | The following is the balance at December 31, 2023 and 2022. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
Securities issued or secured by the Colombian Government |  | Ps. | 5,794,832 |  | Ps. | 2,821,401
Securities issued or secured by other Colombian Government entities |  |  | 155,737 |  |  | 194,150
Securities issued or secured by foreign Governments |  |  | 32,079 |  |  | 57,600
Securities issued or secured by other financial entities |  |  | 1,084,461 |  |  | 651,807
Securities issued or secured by non-financial sector entities |  |  | 6,406 |  |  | 11,349
Others |  |  | 39,865 |  |  | 24,580
Total trading debt securities |  | Ps. | 7,113,380 |  | Ps. | 3,760,887
Investments in equity securities at fair value through profit or loss held for trading | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | ---
The following is the balance at December 31, 2023 and 2022. ​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022
In Colombian Pesos |  |  |  |  |  |
Corporate stock |  | Ps. | 8,949 |  | Ps. | 4,040
Investment funds (1) |  |  | 4,079,070 |  |  | 3,855,604
Pension and severance funds (2) |  |  | 2,084,955 |  |  | 2,072,765
​ |  | Ps. | 6,172,974 |  | Ps. | 5,932,409
​ | ​ | ​ | ​ | ​ | ​ | ​
In foreign currency |  |  |  |  |  |
Corporate stock |  | Ps. | 4,100 |  | Ps. | 5,490
Investment funds |  |  | 83,100 |  |  | 101,216
​ |  | Ps. | 87,200 |  | Ps. | 106,706
Total equity securities |  | Ps. | 6,260,174 |  | Ps. | 6,039,115
(1) Includes investments in the private real estate fund Nexus as of December 31, 2023 of Ps. 2,567,099 and as of December 31, 2022 of Ps. 1,602,297. (2) Pursuant to Colombian rules, Porvenir S. A. is required to directly invest 1% of the total assets of these funds in mandatory severance and pension funds managed by Porvenir. ​
Schedule of held-for-trading derivative assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023 | ​ | December 31, 2022
​ |  | Assets |  | Liabilities |  | Assets |  | Liabilities
Forward contracts | ​ | ​ |  |  |  | ​ | ​ | ​ |  |  |  | ​
Foreign currency to buy |  | Ps. | 2,805 |  | Ps. | 1,543,886 |  | Ps. | 928,797 |  | Ps. | 261,614
Foreign currency to sell |  |  | 1,664,047 |  |  | 2,691 |  |  | 298,863 |  |  | 624,319
Debt securities to buy |  |  | 18,895 |  |  | 589 |  |  | 104 |  |  | 996
Debt securities to sell |  |  | 363 |  |  | 128,757 |  |  | 4,314 |  |  | 4,252
Subtotal |  | Ps. | 1,686,110 |  | Ps. | 1,675,923 |  | Ps. | 1,232,078 |  | Ps. | 891,181
Swap |  |  |  |  |  |  |  |  |  |  |  |
Cross currency |  |  | 20,195 | ​ | ​ | 60,845 |  |  | 157,747 | ​ | ​ | 112,600
Interest rate |  |  | 308,368 | ​ | ​ | 329,754 |  |  | 524,528 | ​ | ​ | 608,288
Subtotal |  | Ps. | 328,563 |  | Ps. | 390,599 |  | Ps. | 682,275 |  | Ps. | 720,888
Futures contracts |  |  |  |  |  |  |  |  |  |  |  |
Interest rate to sell |  |  | — | ​ | ​ | 3,752 |  |  | — | ​ | ​ | 2,107
Subtotal |  | Ps. | — |  | Ps. | 3,752 |  | Ps. | — |  | Ps. | 2,107
Options contracts |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency to buy |  |  | 62,894 | ​ | ​ | — |  |  | 108,334 | ​ | ​ | 127,692
Foreign currency to sell |  |  | — | ​ | ​ | 84,087 |  |  | 18,718 | ​ | ​ | 15,738
Subtotal |  |  | 62,894 |  |  | 84,087 |  |  | 127,052 |  |  | 143,430
Total derivative assets and liabilities trading |  | Ps. | 2,077,567 |  | Ps. | 2,154,361 |  | Ps. | 2,041,405 |  | Ps. | 1,757,606

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