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EMPLOYEE BENEFITS - Sensitivity analysis (Details) - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Actuarial assumption of discount rates | Post-Employment benefits |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |
Decrease | $ 10,764 | $ 8,242
Increase | (10,227) | (7,920)
Actuarial assumption of discount rates | Long-Term Benefits |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |
Decrease | 3,050 | 2,414
Increase | (2,919) | (2,317)
Actuarial assumption of expected rates of salary increases | Post-Employment benefits |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |
Decrease | (1,756) | (1,621)
Increase | 2,353 | 1,671
Actuarial assumption of expected rates of salary increases | Long-Term Benefits |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |
Decrease | (3,819) | (2,991)
Increase | 3,589 | 3,101
Actuarial assumption of expected rates of pension increases | Post-Employment benefits |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |
Decrease | (10,443) | (7,191)
Increase | $ 10,979 | $ 3,589

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- Definition The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145_a&doctype=Standard -URIDate 2023-03-23 + Details
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