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ESTIMATION OF FAIR VALUE - Measurements at fair value on a non-recurring basis (Details) - COP ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Disclosure of fair value measurement of assets [line items] |  |
Non-current assets held for sale | $ 101,184 | $ 92,830
Non-recurring fair value measurement |  |
Disclosure of fair value measurement of assets [line items] |  |
Impaired collateralized loans | 1,494,862 | 1,740,705
Non-current assets held for sale | 101,184 | 92,830
Assets held for sale | 1,596,046 | 1,833,535
Level 3 of fair value hierarchy [member] | Non-recurring fair value measurement |  |
Disclosure of fair value measurement of assets [line items] |  |
Impaired collateralized loans | 1,494,862 | 1,740,705
Non-current assets held for sale | 101,184 | 92,830
Assets held for sale | $ 1,596,046 | $ 1,833,535

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- Definition The value of assets held for sale. + References No definition available. + Details
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- Definition The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2023-01-01 -Paragraph 38 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_38&doctype=Standard -URIDate 2023-03-23 + Details
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