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INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - Tabular disclosure (Details) - COP ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of investments in associates and joint ventures [Abstract]
Associates	$ 1,288,641	$ 1,419,296
Joint ventures	2,042	4,047
Total	$ 1,290,683	$ 1,423,343

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- References

No definition available.

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- Definition

The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
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The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
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