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INVESTMENT SECURITIES - Investments in equity securities at fair value through OCI (Details) - Investments in equity instruments designated at fair value through other comprehensive income [member] - Equity investments - Investment securities at fair value [member] - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Disclosure of financial assets [line items] |  |
Cost | $ 594,579 | $ 1,110,345
Unrealized Gain | 561,579 | 386,571
Unrealized Losses | (38,809) | (20,184)
Fair Value | 1,117,349 | 1,476,732
Colombia, Pesos |  |
Disclosure of financial assets [line items] |  |
Cost | 585,352 | 1,109,648
Unrealized Gain | 121,017 | 385,712
Unrealized Losses | (33,137) | (20,159)
Fair Value | 673,232 | 1,475,201
Foreign currency [member] |  |
Disclosure of financial assets [line items] |  |
Cost | 9,227 | 697
Unrealized Gain | 440,562 | 859
Unrealized Losses | (5,672) | (25)
Fair Value | $ 444,117 | $ 1,531

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