HEDGE ACCOUNTING - Accumulated OCI (Details) - COP ($) $ in Millions	12 Months Ended
Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about hedging instruments [line items]
Balance at the beginning of the year	$ (1,146,565)
Changes in the fair value bonds	145,737	$ (475,612)	$ (129,773)
Changes in the fair value other accounts receivable	(258,982)
Balance at the end of the year	(544,219)	(1,146,565)
Cash flow hedges
Disclosure of detailed information about hedging instruments [line items]
Balance at the beginning of the year	5,542	7,938	(42)
Changes in the fair value FwD - Future transactions	(26,203)	6,995	(8,879)
Changes in the fair value FwD - financial obligations	(32,672)
Changes in the fair value bonds	270,064
Changes in the fair value other accounts receivable	(258,982)
Changes in the fair value of the hedge forward contracts	(26,203)	6,995	(8,879)
Reclassified to profit or loss	11,870	(9,391)	16,859
Balance at the end of the year	$ (30,381)	$ 5,542	$ 7,938

Other comprehensive income, net of tax, change in value of other accounts receivable.

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Other comprehensive income reclassification for adjustment.

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The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]

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Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

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The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]

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The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]

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The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]

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