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ESTIMATION OF FAIR VALUE - Valuation of equity instruments level 3 (Details) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 COP ($) item | Dec. 31, 2022 COP ($)
Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 81,925 | $ 55,027
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 2,567,099 | $ 1,602,297
Comparable multiples / Recent transaction price - EBITDA Number of times | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Decrease in variation by number of times | item | 1 |
Level 3 of fair value hierarchy [member] | Adjusted discounted cash flow - Growth in residual values | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Decrease in variation (as a percent) |  | 0.50%
Equity investments | Level 3 of fair value hierarchy [member] | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 3,196 | $ 8,462
Equity investments | Level 3 of fair value hierarchy [member] | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | (3,093) | (8,183)
Equity investments | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | 38,209 | 17,951
Equity investments | Level 3 of fair value hierarchy [member] | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (75,156) | (29,162)
Equity investments | Level 3 of fair value hierarchy [member] | Comparable multiples / Recent transaction price - EBITDA Number of times | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation by number of times | item | 1 |
Decrease in variation by number of times | item | 1 |
Equity investments | Level 3 of fair value hierarchy [member] | Comparable multiples / Recent transaction price - EBITDA Number of times | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 557 | 5,039
Equity investments | Level 3 of fair value hierarchy [member] | Comparable multiples / Recent transaction price - EBITDA Number of times | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (556) | $ (5,043)
Equity investments | Level 3 of fair value hierarchy [member] | Option one, income | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) | 1.00% | 1.00%
Decrease in variation (as a percent) | 1.00% | 1.00%
Equity investments | Level 3 of fair value hierarchy [member] | Option one, income | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 1,035 | $ 1,790
Equity investments | Level 3 of fair value hierarchy [member] | Option one, income | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (1,046) | $ (1,680)
Equity investments | Level 3 of fair value hierarchy [member] | Adjusted discounted cash flow - Discount interest rates | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) | 0.50% | 0.50%
Decrease in variation (as a percent) | 0.50% | 0.50%
Equity investments | Level 3 of fair value hierarchy [member] | Adjusted discounted cash flow - Discount interest rates | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 1,066 | $ 1,078
Equity investments | Level 3 of fair value hierarchy [member] | Adjusted discounted cash flow - Discount interest rates | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (988) | $ (976)
Equity investments | Level 3 of fair value hierarchy [member] | Market value (square meter) | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) |  | 10.00%
Equity investments | Level 3 of fair value hierarchy [member] | Market value (square meter) | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Decrease in variation (as a percent) |  | 10.00%
Equity investments | Level 3 of fair value hierarchy [member] | Market income | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) |  | 10.00%
Equity investments | Level 3 of fair value hierarchy [member] | Market income | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Decrease in variation (as a percent) |  | 10.00%
Equity investments | Level 3 of fair value hierarchy [member] | Initial capitalization rate | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) |  | 0.50%
Equity investments | Level 3 of fair value hierarchy [member] | Initial capitalization rate | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Decrease in variation (as a percent) |  | 0.50%
Equity investments | Level 3 of fair value hierarchy [member] | Adjusted discounted cash flow - Growth in residual values | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) |  | 0.50%
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) |  | 0.30%
Decrease in variation (as a percent) |  | 0.30%
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments |  | $ 305
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments |  | $ (267)
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] | More than 5 years [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) | 1.00% | 1.00%
Decrease in variation (as a percent) | 1.00% | 1.00%
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] | More than 5 years [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 281 | $ 250
Equity investments | Level 3 of fair value hierarchy [member] | Option one | Investments in equity instruments designated at fair value through other comprehensive income [member] | More than 5 years [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (240) | $ (217)
Equity investments | Level 3 of fair value hierarchy [member] | Gradient | Investments in equity instruments designated at fair value through other comprehensive income [member] |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Increase in variation (as a percent) | 0.30% |
Decrease in variation (as a percent) | 0.30% |
Equity investments | Level 3 of fair value hierarchy [member] | Gradient | Investments in equity instruments designated at fair value through other comprehensive income [member] | Favorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ 257 |
Equity investments | Level 3 of fair value hierarchy [member] | Gradient | Investments in equity instruments designated at fair value through other comprehensive income [member] | Unfavorable scenario |  |
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] |  |
Sensitivity analysis of investments | $ (263) |

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