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TANGIBLE ASSETS - Investment properties - Summary (Details) - COP ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Investment properties, cost	$ 637,289	$ 629,553
Investment properties, accumulated adjustments to fair value	269,180	251,410
Investment properties	906,469	880,963
Land
Disclosure of detailed information about property, plant and equipment [line items]
Investment properties, cost	301,519	346,398
Investment properties, accumulated adjustments to fair value	184,715	175,866
Investment properties	486,234	522,264
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Investment properties, cost	335,770	283,155
Investment properties, accumulated adjustments to fair value	84,465	75,544
Investment properties	$ 420,235	$ 358,699

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The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.

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