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TANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [line items] |
Schedule of the movement of the carrying value amounts of tangible assets | The movement of the carrying value amounts of tangible assets for the years ended on December 31, 2023, 2022 and 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
​ | ​ | For own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance as of January 1, 2021 | Ps. | 9,718,210 | ​ | Ps. | 2,721,904 | ​ | Ps. | 808,556 | ​ | Ps. | 16,105 | ​ | Ps. | 122,675 | ​ | Ps. | 13,387,450
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 45,650 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 45,650
Purchases or capitalized expenses (3) | ​ | 368,570 | ​ | ​ | 173,793 | ​ | ​ | 77,157 | ​ | ​ | 34,306 | ​ | ​ | 27,213 | ​ | ​ | 681,039
Withdrawals / Sales | ​ | (224,241) | ​ | ​ | (175,139) | ​ | ​ | (93,845) | ​ | ​ | — | ​ | ​ | (23,448) | ​ | ​ | (516,673)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 22,775 | ​ | ​ | — | ​ | ​ | 28,546 | ​ | ​ | 51,321
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 7,991 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 7,991
Transfers to/from non-current assets held for sale | ​ | (1,861) | ​ | ​ | — | ​ | ​ | 22,847 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 20,986
Reclassification BAC (4)(5) | ​ | 503,724 | ​ | ​ | 44,454 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 548,178
Discontinued operations (4) | ​ | (16,779) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (16,779)
Effect of movements in exchange rates | ​ | 74,598 | ​ | ​ | 17,978 | ​ | ​ | 2,964 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 95,540
Reclassifications | ​ | (36,864) | ​ | ​ | 11,162 | ​ | ​ | 4,490 | ​ | ​ | (2,208) | ​ | ​ | — | ​ | ​ | (23,420)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
​ | ​ | For own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of December 31, 2021 | Ps. | 10,385,357 | ​ | Ps. | 2,839,802 | ​ | Ps. | 852,935 | ​ | Ps. | 48,203 | ​ | Ps. | 154,986 | ​ | Ps. | 14,281,283
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 89,087 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 89,087
Purchases or capitalized expenses (3) | ​ | 477,795 | ​ | ​ | 205,587 | ​ | ​ | 70,081 | ​ | ​ | 58,884 | ​ | ​ | 28,368 | ​ | ​ | 840,715
Withdrawals / Sales (6) | ​ | (413,817) | ​ | ​ | (152,284) | ​ | ​ | (127,753) | ​ | ​ | — | ​ | ​ | (27,583) | ​ | ​ | (721,437)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 55,930 | ​ | ​ | — | ​ | ​ | 56,859 | ​ | ​ | 112,789
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 797 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 797
Transfers to/from non-current assets held for sale | ​ | (9,174) | ​ | ​ | — | ​ | ​ | 31,184 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 22,010
Loss of control in subsidiary (4) | ​ | (3,071,270) | ​ | ​ | (928,279) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (3,999,549)
Discontinued operations (4) | ​ | (26,314) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (26,314)
Effect of movements in exchange rates | ​ | 118,393 | ​ | ​ | 38,353 | ​ | ​ | 2,282 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 159,028
Reclassifications | ​ | (4,467) | ​ | ​ | 3,573 | ​ | ​ | (4,493) | ​ | ​ | (6,287) | ​ | ​ | — | ​ | ​ | (11,674)
Balance as of December 31, 2022 | Ps. | 7,456,503 | ​ | Ps. | 2,095,839 | ​ | Ps. | 880,963 | ​ | Ps. | 100,800 | ​ | Ps. | 212,630 | ​ | Ps. | 10,746,735
Increase / (decrease) due to changes in the lease variables | ​ | — | ​ | ​ | 636,227 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 636,227
Purchases or capitalized expenses (3) | ​ | 561,009 | ​ | ​ | 236,652 | ​ | ​ | 56,307 | ​ | ​ | 30,587 | ​ | ​ | 26,118 | ​ | ​ | 910,673
Withdrawals / Sales (6) | ​ | (544,864) | ​ | ​ | (174,060) | ​ | ​ | (200,670) | ​ | ​ | (16) | ​ | ​ | (26,677) | ​ | ​ | (946,287)
Changes in fair value | ​ | — | ​ | ​ | — | ​ | ​ | 84,958 | ​ | ​ | — | ​ | ​ | 18,601 | ​ | ​ | 103,559
Revaluation of investment properties | ​ | — | ​ | ​ | — | ​ | ​ | 557 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 557
Transfers to/from non-current assets held for sale | ​ | (189,295) | ​ | ​ | — | ​ | ​ | 95,593 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (93,702)
Loss of control in subsidiary | ​ | (565) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (565)
Effect of movements in exchange rates | ​ | (151,520) | ​ | ​ | (39,001) | ​ | ​ | (7,079) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (197,600)
Reclassifications | ​ | (17,712) | ​ | ​ | (504,889) | ​ | ​ | (4,160) | ​ | ​ | (2,290) | ​ | ​ | — | ​ | ​ | (529,051)
Balance as of December 31, 2023 | Ps. | 7,113,556 | ​ | Ps. | 2,250,768 | ​ | Ps. | 906,469 | ​ | Ps. | 129,081 | ​ | Ps. | 230,672 | ​ | Ps. | 10,630,546
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Accumulated Depreciation: | ​ | For own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance January 1, 2021 | Ps. | (3,715,017) | ​ | Ps. | (686,385) | ​ | Ps. | — | ​ | Ps. | (7,110) | ​ | Ps. | — | ​ | ​ | (4,408,512)
Depreciation of the year charged against profit or loss | ​ | (321,527) | ​ | ​ | (225,195) | ​ | ​ | — | ​ | ​ | (5,077) | ​ | ​ | — | ​ | ​ | (551,799)
Withdrawals / Sales | ​ | 117,844 | ​ | ​ | 107,225 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 225,069
Transfers to/from non-current assets held for sale | ​ | 733 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 733
Reclassification BAC (4)(5) | ​ | (91,640) | ​ | ​ | (4,635) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (96,275)
Discontinued operations (4) | ​ | (203,847) | ​ | ​ | (116,023) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (319,870)
Effect of movements in exchange rates | ​ | (10,488) | ​ | ​ | (1,120) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (11,608)
Reclassification | ​ | (1,667) | ​ | ​ | (13,273) | ​ | ​ | — | ​ | ​ | 2,208 | ​ | ​ | — | ​ | ​ | (12,732)
Balance December 31, 2021 | Ps. | (4,225,609) | ​ | Ps. | (939,406) | ​ | Ps. | — | ​ | Ps. | (9,979) | ​ | Ps. | — | ​ | ​ | (5,174,994)
Depreciation of the year charged against profit or loss | ​ | (308,642) | ​ | ​ | (236,587) | ​ | ​ | — | ​ | ​ | (14,646) | ​ | ​ | — | ​ | ​ | (559,875)
Withdrawals / Sales (6) | ​ | 183,180 | ​ | ​ | 84,643 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 267,823
Transfers to/from non-current assets held for sale | ​ | 3,638 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 3,638
Loss of control in subsidiary (4) | ​ | 1,679,433 | ​ | ​ | 370,917 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 2,050,350
Discontinued operations (4) | ​ | (29,380) | ​ | ​ | (29,625) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (59,005)
Effect of movements in exchange rates | ​ | (18,418) | ​ | ​ | (10,274) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (28,692)
Reclassification | ​ | (5,091) | ​ | ​ | (5,913) | ​ | ​ | — | ​ | ​ | 6,212 | ​ | ​ | — | ​ | ​ | (4,792)
Balance December 31, 2022 | Ps. | (2,720,889) | ​ | Ps. | (766,245) | ​ | Ps. | — | ​ | Ps. | (18,413) | ​ | Ps. | — | ​ | ​ | (3,505,547)
Depreciation of the year charged against profit or loss | ​ | (289,999) | ​ | ​ | (248,488) | ​ | ​ | — | ​ | ​ | (18,575) | ​ | ​ | — | ​ | ​ | (557,062)
Withdrawals / Sales (6) | ​ | 246,794 | ​ | ​ | 90,904 | ​ | ​ | — | ​ | ​ | 16 | ​ | ​ | — | ​ | ​ | 337,714
Transfers to/from non-current assets held for sale | ​ | 57,298 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 57,298
Loss of control in subsidiary | ​ | 476 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 476
Effect of movements in exchange rates | ​ | 29,602 | ​ | ​ | 11,611 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 41,213
Reclassification | ​ | (3,694) | ​ | ​ | (1,593) | ​ | ​ | — | ​ | ​ | 2,290 | ​ | ​ | — | ​ | ​ | (2,997)
Balance December 31, 2023 | Ps. | (2,680,412) | ​ | Ps. | (913,811) | ​ | Ps. | — | ​ | Ps. | (34,682) | ​ | Ps. | — | ​ | Ps. | (3,628,905)
​ ​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Impairment losses: | ​ | For own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of January 1, 2021 | Ps. | (4,902) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (84) | ​ | Ps. | — | ​ | Ps. | (4,986)
Year impairment charge | ​ | (674) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (72) | ​ | ​ | — | ​ | ​ | (746)
Transfers to/from non-current assets held for sale | ​ | 54 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 54
Reclassification | ​ | (58) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (58)
Balance as of December 31, 2021 | Ps. | (5,580) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (156) | ​ | Ps. | — | ​ | Ps. | (5,736)
Year impairment charge | ​ | (997) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (219) | ​ | ​ | — | ​ | ​ | (1,216)
Withdrawals | ​ | 1,205 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,205
Balance as of December 31, 2022 | Ps. | (5,372) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (375) | ​ | Ps. | — | ​ | Ps. | (5,747)
Year impairment charge | ​ | 31 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (35) | ​ | ​ | — | ​ | ​ | (4)
Balance as of December 31, 2023 | Ps. | (5,341) | ​ | Ps. | — | ​ | Ps. | — | ​ | Ps. | (410) | ​ | Ps. | — | ​ | Ps. | (5,751)
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Given in | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Right-of-use | ​ | ​ | Investment | ​ | ​ | operating | ​ | ​ | Biological | ​ | ​ | ​
Tangible assets, net: | ​ | For own use (1) | ​ | ​ | assets | ​ | ​ | properties (2) | ​ | ​ | leases | ​ | ​ | assets | ​ | ​ | Total
Balance as of December 31, 2021 | Ps. | 6,154,168 | ​ | Ps. | 1,900,396 | ​ | Ps. | 852,935 | ​ | Ps. | 38,068 | ​ | Ps. | 154,986 | ​ | Ps. | 9,100,553
Balance as of December 31, 2022 | Ps. | 4,730,242 | ​ | Ps. | 1,329,594 | ​ | Ps. | 880,963 | ​ | Ps. | 82,012 | ​ | Ps. | 212,630 | ​ | Ps. | 7,235,441
Balance as of December 31, 2023 | Ps. | 4,427,803 | ​ | Ps. | 1,336,957 | ​ | Ps. | 906,469 | ​ | Ps. | 93,989 | ​ | Ps. | 230,672 | ​ | Ps. | 6,995,890
​ ​
(1) | Only assets for own use different than assets given in operating lease are included. See note 15.4.
(2) | Cost is included at fair value. The total of purchases of investment properties, includes assets received in total or partial settlement of the payment obligations of debtors, at December 31, 2023 Ps.56,144; Ps. 64,429 at December 31, 2022 and Ps. 75,788 at December 31, 2021. Includes at December 31, 2022 Ps. 5,652 by the recognition a new investment property in Corficolombiana and Ps. 493 at December 31, 2021 in Banco de Occidente.
(3) | The amount of purchases for own use assets include: (i) Capitalized expenses at December 31, 2023 for Ps. 802, at December 31, 2022 for Ps. 2,113 and at December 31, 2021 for Ps. 6,152; (ii) Dismantling cost at December 31, 2023 for Ps. 1,723, at December 31, 2022 for Ps. 666, and at December 2021 for Ps. 1,189; and (iii) at December 31, 2022 an amount transferred from concessions arrangements as a result of the change in the conditions of the contracts by the grantor for Ps. 14,532.
(4) | For 2021 and 2022, see note 1.1. "Discontinued operations of BAC Holding" for Ps. (1,899,743), allocated as follows: Property, plant and equipment for Ps. (1,361,821) and assets for rights of use for Ps. (537,922).
(5) | Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.
| (6) | Withdrawals or sales includes the de-recognition of the assets transferred to NEXUS Real Estate Capital Funds. For December 31, 2023 for own use assets the net values of the most significant disposals are: Banco de Bogotá by Ps. (25,400), Banco Popular by Ps. (114,771) and Banco Av Villas by Ps. (33,053); and for investments properties the net values of withdrawals correspond to: at December 31, 2023 Banco de Bogotá Ps. (41,412), Banco Popular Ps. (21,459) and Banco de Occidente Ps. (6,704). For December 31, 2022 for own use assets are: Banco de Bogotá by Ps. (68,530), Banco Av Villas by Ps. (36,319) and Banco Popular by Ps. (11,303) and for investments properties the net values of withdrawals correspond to: Banco de Bogotá Ps. (10,500), Banco Av. Villas Ps. (11,510) and Banco Popular Ps. (6,398).
Schedule of right of use assets and tangible assets given in operating leases | The following tables shows the balance at December 31, 2023 and 2022, by type of asset: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Carrying
December 31, 2023 | ​ | ​ | Cost | ​ | depreciation | ​ | amount
Land |  | Ps. | 41,973 |  | Ps. | (8,473) |  | Ps. | 33,500
Buildings | ​ | ​ | 1,627,781 | ​ | ​ | (600,942) | ​ | ​ | 1,026,839
Office equipment and accessories | ​ | ​ | 5,322 | ​ | ​ | (2,400) | ​ | ​ | 2,922
Information technology equipment | ​ | ​ | 126,714 | ​ | ​ | (81,493) | ​ | ​ | 45,221
Vehicles | ​ | ​ | 66,123 | ​ | ​ | (35,235) | ​ | ​ | 30,888
Equipment and machinery | ​ | ​ | 223,434 | ​ | ​ | (102,795) | ​ | ​ | 120,639
Warehouses | ​ | ​ | 159,421 | ​ | ​ | (82,473) | ​ | ​ | 76,948
Balance as of December 31, 2023 |  | Ps. | 2,250,768 |  | Ps. | (913,811) |  | Ps. | 1,336,957
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Carrying
December 31, 2022 | ​ | Cost | ​ | depreciation | ​ | amount
Land |  | Ps. | 38,876 |  | Ps. | (6,880) |  | Ps. | 31,996
Buildings | ​ | ​ | 1,526,488 | ​ | ​ | (508,092) | ​ | ​ | 1,018,396
Office equipment and accessories | ​ | ​ | 1,882 | ​ | ​ | (745) | ​ | ​ | 1,137
Information technology equipment | ​ | ​ | 122,098 | ​ | ​ | (60,526) | ​ | ​ | 61,572
Vehicles | ​ | ​ | 57,038 | ​ | ​ | (31,484) | ​ | ​ | 25,554
Equipment and machinery | ​ | ​ | 204,044 | ​ | ​ | (91,097) | ​ | ​ | 112,947
Warehouses | ​ | ​ | 145,413 | ​ | ​ | (67,421) | ​ | ​ | 77,992
Balance as of December 31, 2022 |  | Ps. | 2,095,839 |  | Ps. | (766,245) |  | Ps. | 1,329,594
Schedule of investment properties | The following table summarizes investment properties as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Accumulated |  | ​ | ​
​ | ​ | ​ | ​ | ​ | adjustments | ​ | Carrying
December 31, 2023 | ​ | Cost | ​ | to fair value | ​ | amount
Land |  | Ps. | 301,519 |  | Ps. | 184,715 |  | Ps. | 486,234
Buildings |  |  | 335,770 |  | ​ | 84,465 |  |  | 420,235
Balance as of December 31, 2023 |  | Ps. | 637,289 |  | Ps. | 269,180 |  | Ps. | 906,469
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Accumulated |  | ​ | ​
​ | ​ | ​ | ​ | ​ | adjustments | ​ | Carrying
December 31, 2022 | ​ | Cost | ​ | to fair value | ​ | amount
Land |  | Ps. | 346,398 |  | Ps. | 175,866 |  | Ps. | 522,264
Buildings |  |  | 283,155 |  | ​ | 75,544 |  |  | 358,699
Balance as of December 31, 2022 |  | Ps. | 629,553 |  | Ps. | 251,410 |  | Ps. | 880,963
Schedule of amounts recognized in the Consolidated Statement of Income in relation to investments properties | The following amounts have been recognized in the Consolidated Statement of Income during the years ended on December 31, 2023, 2022 and 2021 in relation to investments properties: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Income from rents |  | Ps. | 9,618 |  | Ps. | 11,930 |  | Ps. | 7,862
Direct operating expenses deriving from property investments which create income from rent |  |  | (1,294) |  | ​ | (919) |  | ​ | (1,793)
Direct operating expenses deriving from property investments which do not create income from rent |  |  | (13,733) |  | ​ | (6,852) |  | ​ | (5,292)
​ |  | Ps. | (5,409) |  | Ps. | 4,159 |  | Ps. | 777
Property, plant and equipment not subject to operating leases [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Schedule of the movement of the carrying value amounts of tangible assets | The following tables shows the balance as of December 31, 2023 and 2022, by type of asset: ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2023 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Land | Ps. | 766,013 | ​ | Ps. | — | ​ | Ps. | (1,865) | ​ | Ps. | 764,148
Buildings | ​ | 1,703,700 | ​ | ​ | (411,582) | ​ | ​ | (3,151) | ​ | ​ | 1,288,967
Office equipment and accessories | ​ | 628,991 | ​ | ​ | (480,429) | ​ | ​ | (49) | ​ | ​ | 148,513
Information technology equipment | ​ | 1,465,341 | ​ | ​ | (1,021,448) | ​ | ​ | (58) | ​ | ​ | 443,835
Vehicles | ​ | 100,840 | ​ | ​ | (80,863) | ​ | ​ | — | ​ | ​ | 19,977
Equipment and machinery | ​ | 1,786,790 | ​ | ​ | (526,930) | ​ | ​ | (218) | ​ | ​ | 1,259,642
Warehouses | ​ | 17,769 | ​ | ​ | (6,700) | ​ | ​ | — | ​ | ​ | 11,069
Improvements in leaseholds properties | ​ | 202,886 | ​ | ​ | (113,614) | ​ | ​ | — | ​ | ​ | 89,272
Construction in progress | ​ | 149,480 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 149,480
Bearer plants | ​ | 291,746 | ​ | ​ | (38,846) | ​ | ​ | — | ​ | ​ | 252,900
Balance as of December 31, 2023 | Ps. | 7,113,556 | ​ | Ps. | (2,680,412) | ​ | Ps. | (5,341) | ​ | Ps. | 4,427,803
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Accumulated | ​ | Impairment | ​ | Carrying
December 31, 2022 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Land | Ps. | 884,828 | ​ | Ps. | — | ​ | Ps. | (1,786) | ​ | Ps. | 883,042
Buildings |  | 2,035,987 | ​ | ​ | (468,445) | ​ | ​ | (3,142) | ​ |  | 1,564,400
Office equipment and accessories |  | 632,318 | ​ | ​ | (477,584) | ​ | ​ | (29) | ​ |  | 154,705
Information technology equipment |  | 1,425,844 | ​ | ​ | (1,033,280) | ​ | ​ | (198) | ​ |  | 392,366
Vehicles |  | 99,156 | ​ | ​ | (80,156) | ​ | ​ | — | ​ |  | 19,000
Equipment and machinery |  | 1,690,012 | ​ | ​ | (487,558) | ​ | ​ | (217) | ​ |  | 1,202,237
Silos |  | 8,613 | ​ | ​ | (6,827) | ​ | ​ | — | ​ |  | 1,786
Warehouses |  | 64,091 | ​ | ​ | (36,764) | ​ | ​ | — | ​ |  | 27,327
Improvements in leaseholds properties |  | 198,725 | ​ | ​ | (100,047) | ​ | ​ | — | ​ |  | 98,678
Construction in progress |  | 143,250 | ​ | ​ | — | ​ | ​ | — | ​ |  | 143,250
Bearer plants |  | 273,679 | ​ | ​ | (30,228) | ​ | ​ | — | ​ |  | 243,451
Balance as of December 31, 2022 | Ps. | 7,456,503 | ​ | Ps. | (2,720,889) | ​ | Ps. | (5,372) | ​ | Ps. | 4,730,242
Property, plant and equipment subject to operating leases [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Schedule of the movement of the carrying value amounts of tangible assets | The following tables shows the balance at December 31, 2023 and 2022, by type of asset: ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | Accumulated |  | Impairment |  | Carrying
December 31, 2023 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Computing equipment | Ps. | 45,873 |  | Ps. | (19,959) |  | Ps. | — |  | Ps. | 25,914
Vehicles |  | 55,009 |  | ​ | (9,335) |  |  | — |  | ​ | 45,674
Machinery and equipment |  | 28,199 |  | ​ | (5,388) |  |  | (410) |  | ​ | 22,401
Balance as of December 31, 2023 | Ps. | 129,081 |  | Ps. | (34,682) |  | Ps. | (410) |  | Ps. | 93,989
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | Accumulated |  | Impairment |  | Carrying
December 31, 2022 | Cost | ​ | depreciation | ​ | loss | ​ | amount
Computing equipment | Ps. | 47,094 |  | Ps. | (11,807) |  | Ps. | — |  | Ps. | 35,287
Vehicles |  | 48,210 |  | ​ | (4,240) |  |  | — |  |  | 43,970
Machinery and equipment |  | 5,496 |  | ​ | (2,366) |  |  | (375) |  |  | 2,755
Balance as of December 31, 2022 | Ps. | 100,800 |  | Ps. | (18,413) |  | Ps. | (375) |  | Ps. | 82,012
​

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + Details
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