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RISK MANAGEMENT - Structural interest rate risk - Accounting sensitivity exercise (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Disclosure of risk management [abstract]    
Accounting sensitivity exercise to variations in interest rates, basis point increase (as a percent) 1.00% 1.00%
Accounting sensitivity exercise to variations in interest rates, 100 basis point increase, net income before income tax expense, increase (decrease), amount $ 254,981 $ 353,827
Accounting sensitivity exercise to variations in interest rates, 100 basis point increase, net income before income tax expense, increase (decrease), percentage (as a percent) 4.00% 4.60%
Accounting sensitivity exercise to variations in interest rates, 100 basis point increase, other comprehensive income (loss) in equity, amount $ 518,156 $ 538,385