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TANGIBLE ASSETS - Investment properties - Summary (Details) - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Disclosure of detailed information about property, plant and equipment [line items] |  |
Investment properties, cost | $ 637,289 | $ 629,553
Investment properties, accumulated adjustments to fair value | 269,180 | 251,410
Investment properties | 906,469 | 880,963
Land |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Investment properties, cost | 301,519 | 346,398
Investment properties, accumulated adjustments to fair value | 184,715 | 175,866
Investment properties | 486,234 | 522,264
Buildings [member] |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Investment properties, cost | 335,770 | 283,155
Investment properties, accumulated adjustments to fair value | 84,465 | 75,544
Investment properties | $ 420,235 | $ 358,699

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- Definition Investment property, cost + References No definition available. + Details
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- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
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- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Details
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- Details
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