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ESTIMATION OF FAIR VALUE - Reconciliation Level 3 of the fair value hierarchy - Tabular disclosure (Details) - COP ($)
$ in Millions
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period $ 295,591,236    
Changes in fair value recognised in profit or loss 323,685 $ 278,751 $ 270,095
Assets at the end of the period 301,181,596 295,591,236  
Recurring fair value measurement [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 40,403,000    
Assets at the end of the period 44,913,854 40,403,000  
Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 6,904,487    
Assets at the end of the period 7,740,172 6,904,487  
Financial Assets In Concession [Member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 3,507,231 3,228,480 2,958,385
Changes in fair value recognised in profit or loss 323,685 278,751 270,095
Assets at the end of the period 3,830,916 3,507,231 3,228,480
Debt securities [member] | Recurring fair value measurement [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 26,224,070    
Assets at the end of the period 30,442,045 26,224,070  
Debt securities [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 1,383 88,821 95,349
Changes in fair value recognised in profit or loss 506 (58,845) 4,222
Changes in fair value recognised in OCI   671,348 85,096
Additions   227,854  
Sales/redemptions   (783,552) (95,846)
Loss of control in subsidiary   (71,248)  
Transfers from level 3 to level 2   (72,995)  
Assets at the end of the period 1,889 1,383 88,821
Equity securities | Recurring fair value measurement [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 7,515,847    
Assets at the end of the period 7,377,523 7,515,847  
Equity securities | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 2,302,280 1,357,164 1,159,963
Changes in fair value recognised in profit or loss 204,276 80,408 173,954
Changes in fair value recognised in OCI 39,566 16,613 (6,431)
Additions 830,718 918,046 3,553
Sales/redemptions (606,614) (13,062) (15,665)
Discontinued operations   1 3,403
Loss of control in subsidiary   (56,599)  
Reclassification BAC     (47)
Transfers from level 2 to level 3     73,859
Transfers from level 3 to level 2   (291) (35,425)
Assets at the end of the period 2,770,226 2,302,280 1,357,164
Biological assets [member] | Recurring fair value measurement [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 212,630    
Assets at the end of the period 230,672 212,630  
Biological assets [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 212,630 154,986 122,675
Changes in fair value recognised in profit or loss 18,601 56,859 28,546
Additions 26,118 28,368 27,213
Sales/redemptions (26,677) (27,583) (23,448)
Assets at the end of the period 230,672 212,630 154,986
Investment property [member] | Recurring fair value measurement [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 880,963    
Assets at the end of the period 906,469 880,963  
Investment property [member] | Recurring fair value measurement [member] | Level 3 of fair value hierarchy [member]      
Disclosure of fair value measurement of assets [line items]      
Assets at the beginning of the period 880,963 852,935 808,556
Changes in fair value recognised in profit or loss 84,958 55,930 22,775
Changes in fair value recognised in OCI 557 797 7,991
Transfers to non-current assets held for sale 95,593 31,184 22,847
Reclassification (4,160) (4,493) 4,490
Effect of movements in exchange rates (7,079) 2,282 2,964
Additions 56,307 70,081 77,157
Sales/redemptions (200,670) (127,753) (93,845)
Assets at the end of the period $ 906,469 $ 880,963 $ 852,935