RISK MANAGEMENT - Credit quality of financial assets (excluding loan portfolio) - Other accounts receivable at FVTPL (Details) - COP ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Disclosure of financial assets [line items]
Financial assets	$ 304,853,883	$ 280,746,878
Financial assets at fair value through profit or loss, category [member]
Disclosure of financial assets [line items]
Financial assets	24,400,493	19,332,588
Other accounts receivable at fair value through profit or loss, mandatorily measured at fair value [member] \| Gross carrying amount [member]
Disclosure of financial assets [line items]
Financial assets	4,181,835	3,830,916
Other accounts receivable at fair value through profit or loss, mandatorily measured at fair value [member] \| Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] \| Gross carrying amount [member]
Disclosure of financial assets [line items]
Financial assets	4,181,835	3,830,916
Other accounts receivable at fair value through profit or loss, mandatorily measured at fair value [member] \| Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] \| Gross carrying amount [member] \| Investment grade [member]
Disclosure of financial assets [line items]
Financial assets	4,181,835	3,830,916
Service concession arrangement [member]
Disclosure of financial assets [line items]
Financial assets	19,260,241	17,812,820
Service concession arrangement [member] \| Gross carrying amount [member]
Disclosure of financial assets [line items]
Financial assets	19,269,344	17,821,214
Service concession arrangement [member] \| Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] \| Gross carrying amount [member]
Disclosure of financial assets [line items]
Financial assets	4,181,835	3,830,916
Service concession arrangement [member] \| Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] \| Gross carrying amount [member] \| Investment grade [member]
Disclosure of financial assets [line items]
Financial assets	$ 4,181,835	$ 3,830,916

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References + Details