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RISK MANAGEMENT - Offset of financial assets (Details) - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Disclosure of offsetting of financial assets [line items] |  |
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | $ 2,212,421 | $ 7,405,584
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 2,212,421 | 7,405,584
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | (1,939,706) | (6,392,425)
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | (235,189) | (417,418)
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 37,526 | 595,741
Derivatives |  |
Disclosure of offsetting of financial assets [line items] |  |
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 2,126,229 | 2,062,259
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 2,126,229 | 2,062,259
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | (1,911,903) | (1,509,856)
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | (235,189) | (370,249)
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | (20,863) | 182,154
Repurchase agreements |  |
Disclosure of offsetting of financial assets [line items] |  |
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | 86,192 | 5,343,325
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | 86,192 | 5,343,325
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | (27,803) | (4,882,569)
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets |  | (47,169)
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | $ 58,389 | $ 413,587

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- Definition The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] + 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 assets. [Refer: Financial assets] + 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 assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] + 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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- Definition The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 13C -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_13C_e&doctype=Standard -URIDate 2023-03-23 + Details
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