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TANGIBLE ASSETS - Carrying Value (Details) - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | $ 6,995,890 | $ 7,235,441 |
Tangible assets at end of period | 7,243,441 | 6,995,890 | $ 7,235,441
Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 10,630,546 | 10,746,735 | 14,281,283
Increase / (decrease) due to changes in the lease variables | 177,314 | 636,227 | 89,087
Purchases or capitalized expenses | 891,358 | 910,673 | 840,715
Withdrawals / Sales | (680,485) | (946,287) | (721,437)
Change in fair value | 43,430 | 103,559 | 112,789
Revaluation of investment properties | 16,935 | 557 | 797
Transfers to/from non-current assets held for sale | 22,556 | (93,702) | 22,010
Loss of control in subsidiary |  | (565) | (3,999,549)
Discontinued operations |  |  | (26,314)
Effect of movement in exchange rates | 132,141 | (197,600) | 159,028
Reclassifications | (76,253) | (529,051) | (11,674)
Tangible assets at end of period | 11,157,542 | 10,630,546 | 10,746,735
Accumulated depreciation and amortisation [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (3,628,905) | (3,505,547) | (5,174,994)
Depreciation of the year charged against profit or loss | (588,288) | (557,062) | (559,875)
Withdrawals / Sales | 330,195 | 337,714 | 267,823
Transfers to/from non-current assets held for sale | 1,007 | 57,298 | 3,638
Loss of control in subsidiary |  | 476 | 2,050,350
Discontinued operations |  |  | (59,005)
Effect of movement in exchange rates | (30,179) | 41,213 | (28,692)
Reclassifications | 9,413 | (2,997) | (4,792)
Tangible assets at end of period | (3,906,757) | (3,628,905) | (3,505,547)
Accumulated impairment [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (5,751) | (5,747) | (5,736)
Year impairment charge | (3,632) | (4) | (1,216)
Effect of movement in exchange rates | (22) |  |
Reclassifications | 2,061 |  | 1,205
Tangible assets at end of period | (7,344) | (5,751) | (5,747)
Right-of-use assets [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 1,336,957 | 1,329,594 |
Tangible assets at end of period | 1,351,624 | 1,336,957 | 1,329,594
Right-of-use assets [member] | Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 2,250,768 | 2,095,839 | 2,839,802
Increase / (decrease) due to changes in the lease variables | 177,314 | 636,227 | 89,087
Purchases or capitalized expenses | 185,779 | 236,652 | 205,587
Withdrawals / Sales | (145,986) | (174,060) | (152,284)
Loss of control in subsidiary |  |  | (928,279)
Effect of movement in exchange rates | 27,212 | (39,001) | 38,353
Reclassifications | (47,325) | (504,889) | 3,573
Tangible assets at end of period | 2,447,762 | 2,250,768 | 2,095,839
Right-of-use assets [member] | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (913,811) | (766,245) | (939,406)
Depreciation of the year charged against profit or loss | (276,071) | (248,488) | (236,587)
Withdrawals / Sales | 99,664 | 90,904 | 84,643
Loss of control in subsidiary |  |  | 370,917
Discontinued operations |  |  | (29,625)
Effect of movement in exchange rates | (10,006) | 11,611 | (10,274)
Reclassifications | 4,086 | (1,593) | (5,913)
Tangible assets at end of period | (1,096,138) | (913,811) | (766,245)
Investment property [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 906,469 | 880,963 |
Tangible assets at end of period | 972,935 | 906,469 | 880,963
Investment property [member] | Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 906,469 | 880,963 | 852,935
Purchases or capitalized expenses | 37,859 | 56,307 | 70,081
Withdrawals / Sales | (85,975) | (200,670) | (127,753)
Change in fair value | 35,841 | 84,958 | 55,930
Revaluation of investment properties | 16,935 | 557 | 797
Transfers to/from non-current assets held for sale | 22,370 | 95,593 | 31,184
Effect of movement in exchange rates | 6,966 | (7,079) | 2,282
Reclassifications | 32,470 | (4,160) | (4,493)
Tangible assets at end of period | 972,935 | 906,469 | 880,963
Biological assets [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 230,672 | 212,630 |
Tangible assets at end of period | 238,339 | 230,672 | 212,630
Biological assets [member] | Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 230,672 | 212,630 | 154,986
Purchases or capitalized expenses | 26,572 | 26,118 | 28,368
Withdrawals / Sales | (26,494) | (26,677) | (27,583)
Change in fair value | 7,589 | 18,601 | 56,859
Tangible assets at end of period | 238,339 | 230,672 | 212,630
Property, plant and equipment not subject to operating leases [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 4,427,803 | 4,730,242 |
Tangible assets at end of period | 4,600,105 | 4,427,803 | 4,730,242
Property, plant and equipment not subject to operating leases [member] | Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 7,113,556 | 7,456,503 | 10,385,357
Purchases or capitalized expenses | 631,313 | 561,009 | 477,795
Withdrawals / Sales | (421,913) | (544,864) | (413,817)
Transfers to/from non-current assets held for sale | 186 | (189,295) | (9,174)
Loss of control in subsidiary |  | (565) | (3,071,270)
Discontinued operations |  |  | (26,314)
Effect of movement in exchange rates | 97,963 | (151,520) | 118,393
Reclassifications | (52,930) | (17,712) | (4,467)
Tangible assets at end of period | 7,368,175 | 7,113,556 | 7,456,503
Property, plant and equipment not subject to operating leases [member] | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (2,680,412) | (2,720,889) | (4,225,609)
Depreciation of the year charged against profit or loss | (289,540) | (289,999) | (308,642)
Withdrawals / Sales | 230,509 | 246,794 | 183,180
Transfers to/from non-current assets held for sale | 1,007 | 57,298 | 3,638
Loss of control in subsidiary |  | 476 | 1,679,433
Discontinued operations |  |  | (29,380)
Effect of movement in exchange rates | (20,173) | 29,602 | (18,418)
Reclassifications | (2,171) | (3,694) | (5,091)
Tangible assets at end of period | (2,760,780) | (2,680,412) | (2,720,889)
Property, plant and equipment not subject to operating leases [member] | Accumulated impairment [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (5,341) | (5,372) | (5,580)
Year impairment charge | (3,988) | 31 | (997)
Effect of movement in exchange rates | (22) |  |
Reclassifications | 2,061 |  | 1,205
Tangible assets at end of period | (7,290) | (5,341) | (5,372)
Property, plant and equipment subject to operating leases [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 93,989 | 82,012 |
Tangible assets at end of period | 80,438 | 93,989 | 82,012
Property, plant and equipment subject to operating leases [member] | Gross carrying amount [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | 129,081 | 100,800 | 48,203
Purchases or capitalized expenses | 9,835 | 30,587 | 58,884
Withdrawals / Sales | (117) | (16) |
Reclassifications | (8,468) | (2,290) | (6,287)
Tangible assets at end of period | 130,331 | 129,081 | 100,800
Property, plant and equipment subject to operating leases [member] | Accumulated depreciation and amortisation [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (34,682) | (18,413) | (9,979)
Depreciation of the year charged against profit or loss | (22,677) | (18,575) | (14,646)
Withdrawals / Sales | 22 | 16 |
Reclassifications | 7,498 | 2,290 | 6,212
Tangible assets at end of period | (49,839) | (34,682) | (18,413)
Property, plant and equipment subject to operating leases [member] | Accumulated impairment [member] |  |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |  |
Tangible assets at beginning of period | (410) | (375) | (156)
Year impairment charge | 356 | (35) | (219)
Tangible assets at end of period | $ (54) | $ (410) | $ (375)

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