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TANGIBLE ASSETS - Investment properties - Summary (Details) - COP ($) $ in Millions | Dec. 31, 2024 | Dec. 31, 2023
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Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |
Investment properties, cost | $ 627,435 | $ 637,289
Investment properties, accumulated adjustments to fair value | 345,500 | 269,180
Investment properties | 972,935 | 906,469
Land [member] |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |
Investment properties, cost | 278,186 | 301,519
Investment properties, accumulated adjustments to fair value | 275,084 | 184,715
Investment properties | 553,270 | 486,234
Buildings [member] |  |
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items] |  |
Investment properties, cost | 349,249 | 335,770
Investment properties, accumulated adjustments to fair value | 70,416 | 84,465
Investment properties | $ 419,665 | $ 420,235

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- Definition Investment property, cost + References No definition available. + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2024-01-01 -Paragraph 76 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_76&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_79_d&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Details
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