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INCOME TAX - Deferred taxes from investments in subsidiaries (Details) - COP ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Disclosure of income tax [abstract]    
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised $ 8,955,318 $ 8,981,905