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INCOME TAX - Deferred taxes by type of temporary difference (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period $ (4,265,728) $ (3,211,452) $ (2,567,101)
Loss of control in a subsidiary     1,824,892
Discontinued operations     (3,073)
Credited (charged) to profit or loss 76,783 (286,659) (1,475,376)
Credited (charged) to OCI 226,191 (814,151) (955,530)
Foreign exchange adjustments (25,509) 46,534 (35,264)
Deferred tax (liabilities) assets at the end of the period (3,988,263) (4,265,728) (3,211,452)
Deferred tax assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 6,642,821 7,669,219 6,171,791
Loss of control in a subsidiary     1,242,536
Discontinued operations     3,732
Credited (charged) to profit or loss 654,610 (165,274) 1,086,280
Credited (charged) to OCI 259,373 (859,370) (901,158)
Foreign exchange adjustments (29,076) (1,754) 66,038
Deferred tax (liabilities) assets at the end of the period 7,527,728 6,642,821 7,669,219
Deferred tax assets [member] | Debt securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 271,644 857,505 385,338
Loss of control in a subsidiary     (73,729)
Discontinued operations     6,567
Credited (charged) to profit or loss 83,897 (64,839) 4,195
Credited (charged) to OCI 13,297 (520,770) 537,052
Foreign exchange adjustments 8,252 (252) (1,918)
Deferred tax (liabilities) assets at the end of the period 377,090 271,644 857,505
Deferred tax assets [member] | Equity securities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,410 165 1,028
Credited (charged) to profit or loss 437 1,245 (4,371)
Credited (charged) to OCI 35   3,508
Deferred tax (liabilities) assets at the end of the period 1,882 1,410 165
Deferred tax assets [member] | Derivative instruments [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,139,921 452,394 699,311
Loss of control in a subsidiary     818,130
Credited (charged) to profit or loss (510,077) 674,733 (296,033)
Credited (charged) to OCI 33,956 9,793 (768,615)
Foreign exchange adjustments 1,756 3,001 (399)
Deferred tax (liabilities) assets at the end of the period 665,556 1,139,921 452,394
Deferred tax assets [member] | Allowance of investments securities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   1,468 1,155
Credited (charged) to profit or loss   (1,468) 313
Deferred tax (liabilities) assets at the end of the period     1,468
Deferred tax assets [member] | Accounts receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 90,066 258,765 146,496
Credited (charged) to profit or loss (53,153) (168,647) 111,687
Foreign exchange adjustments   (52) 582
Deferred tax (liabilities) assets at the end of the period 36,913 90,066 258,765
Deferred tax assets [member] | Allowance for accounts receivable [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 9,847 80,839 59,604
Credited (charged) to profit or loss 9,689 (71,334) 20,489
Foreign exchange adjustments 167 342 746
Deferred tax (liabilities) assets at the end of the period 19,703 9,847 80,839
Deferred tax assets [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 4,570 905 1,157
Credited (charged) to profit or loss 113,017 3,674 (252)
Foreign exchange adjustments   (9)  
Deferred tax (liabilities) assets at the end of the period 117,587 4,570 905
Deferred tax assets [member] | Allowance for impairment on loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 219,275 292,841 562,730
Loss of control in a subsidiary     (303,273)
Discontinued operations     2,425
Credited (charged) to profit or loss 11,173 (33,103) (3,091)
Credited (charged) to OCI     18,952
Foreign exchange adjustments 25,256 (40,463) 15,098
Deferred tax (liabilities) assets at the end of the period 255,704 219,275 292,841
Deferred tax assets [member] | Allowance for foreclosed assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 4,480 8,750 21,082
Loss of control in a subsidiary     (13,173)
Discontinued operations     556
Credited (charged) to profit or loss 559 (3,216) (170)
Foreign exchange adjustments (276) (1,054) 455
Deferred tax (liabilities) assets at the end of the period 4,763 4,480 8,750
Deferred tax assets [member] | Property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 470,487 349,485 339,049
Credited (charged) to profit or loss 57,088 121,098 (30,500)
Foreign exchange adjustments 1,682 (96) 40,936
Deferred tax (liabilities) assets at the end of the period 529,257 470,487 349,485
Deferred tax assets [member] | Depreciation of property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 23,510 18,018 34,614
Credited (charged) to profit or loss 7,920 (39,387) (16,022)
Foreign exchange adjustments 13 44,879 (574)
Deferred tax (liabilities) assets at the end of the period 31,443 23,510 18,018
Deferred tax assets [member] | Other intangible assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 299,433 237,436 243,170
Credited (charged) to profit or loss 3,927 61,968 (5,734)
Foreign exchange adjustments (1,449) 29  
Deferred tax (liabilities) assets at the end of the period 301,911 299,433 237,436
Deferred tax assets [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   31,061 30,021
Credited (charged) to profit or loss   (31,061) 1,323
Credited (charged) to OCI     (283)
Deferred tax (liabilities) assets at the end of the period     31,061
Deferred tax assets [member] | Tax losses carry forward [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,055,380 272,020 117,025
Credited (charged) to profit or loss 186,664 778,311 142,435
Foreign exchange adjustments (986) 5,049 12,560
Deferred tax (liabilities) assets at the end of the period 1,241,058 1,055,380 272,020
Deferred tax assets [member] | Surplus of presumptive income [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 2,306 18,350 4,351
Credited (charged) to profit or loss (1,688) (16,044) 13,876
Foreign exchange adjustments     123
Deferred tax (liabilities) assets at the end of the period 618 2,306 18,350
Deferred tax assets [member] | Provisions [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 335,594 326,889 324,063
Loss of control in a subsidiary     (28,108)
Discontinued operations     (1,779)
Credited (charged) to profit or loss 260 23,237 32,570
Foreign exchange adjustments   (14,532) 143
Deferred tax (liabilities) assets at the end of the period 335,854 335,594 326,889
Deferred tax assets [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 61,705 73,732 102,662
Loss of control in a subsidiary     (11,440)
Discontinued operations     (1,736)
Credited (charged) to profit or loss (300) (25,676) 15,523
Credited (charged) to OCI 3,532 14,386 (29,818)
Foreign exchange adjustments 8,507 (737) (1,459)
Deferred tax (liabilities) assets at the end of the period 73,444 61,705 73,732
Deferred tax assets [member] | Financial Assets In Concession Arrangement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   1,585,925 1,368,490
Credited (charged) to profit or loss     217,435
Deferred tax (liabilities) assets at the end of the period     1,585,925
Deferred tax assets [member] | Service concession rights [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,242,841 1,585,925  
Credited (charged) to profit or loss 285,849 (333,025)  
Foreign exchange adjustments   (10,059)  
Deferred tax (liabilities) assets at the end of the period 1,528,690 1,242,841 1,585,925
Deferred tax assets [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 150 167 101
Credited (charged) to profit or loss (92) (17) 66
Deferred tax (liabilities) assets at the end of the period 58 150 167
Deferred tax assets [member] | Lease agreement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 619,451 619,032 693,388
Loss of control in a subsidiary     (151,767)
Discontinued operations     (2,301)
Credited (charged) to profit or loss 137,479 16,044 83,544
Foreign exchange adjustments (72,342) (15,625) (3,832)
Deferred tax (liabilities) assets at the end of the period 684,588 619,451 619,032
Deferred tax assets [member] | Foreign currency bonds [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 527,394 1,421,540 720,109
Loss of control in a subsidiary     1,005,896
Credited (charged) to profit or loss 194,964 (620,538) 378,971
Credited (charged) to OCI 182,925 (273,608) (683,436)
Deferred tax (liabilities) assets at the end of the period 905,283 527,394 1,421,540
Deferred tax assets [member] | Foreign Currency Financial Liabilities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   365,565 83,072
Credited (charged) to profit or loss 22,851 (365,565) 282,493
Credited (charged) to OCI 25,402    
Deferred tax (liabilities) assets at the end of the period 48,253   365,565
Deferred tax assets [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 263,357 396,367 233,775
Credited (charged) to profit or loss 104,146 (71,664) 137,533
Credited (charged) to OCI 226 (89,171) 21,482
Foreign exchange adjustments 344 27,825 3,577
Deferred tax (liabilities) assets at the end of the period 368,073 263,357 396,367
Deferred tax liabilities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (10,908,549) (10,880,671) (8,738,892)
Loss of control in a subsidiary     582,356
Discontinued operations     (6,805)
Credited (charged) to profit or loss (577,827) (121,385) (2,561,656)
Credited (charged) to OCI (33,182) 45,219 (54,372)
Foreign exchange adjustments 3,567 48,288 (101,302)
Deferred tax (liabilities) assets at the end of the period (11,515,991) (10,908,549) (10,880,671)
Deferred tax liabilities [member] | Debt securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (14,510) (3,568) (73,895)
Loss of control in a subsidiary     103,081
Discontinued operations     (7,060)
Credited (charged) to profit or loss 3,311 (5,673) (24,749)
Credited (charged) to OCI 4,016 (5,346) 22
Foreign exchange adjustments (3,443) 77 (967)
Deferred tax (liabilities) assets at the end of the period (10,626) (14,510) (3,568)
Deferred tax liabilities [member] | Equity securities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (202,181) (172,559) (253,422)
Loss of control in a subsidiary     135,876
Discontinued operations     5,910
Credited (charged) to profit or loss (1,464) (32,989) (26,573)
Credited (charged) to OCI 6,176 3,542 (42,746)
Foreign exchange adjustments (4,540) (175) 8,396
Deferred tax (liabilities) assets at the end of the period (202,009) (202,181) (172,559)
Deferred tax liabilities [member] | Derivative instruments [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (655,317) (663,726) (32,668)
Credited (charged) to profit or loss 19,262 8,847 (631,300)
Credited (charged) to OCI (23,441)   286
Foreign exchange adjustments (1,757) (438) (44)
Deferred tax (liabilities) assets at the end of the period (661,253) (655,317) (663,726)
Deferred tax liabilities [member] | Allowance of investments securities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (422) (2,577) (1,421)
Discontinued operations     (7,772)
Credited (charged) to profit or loss   2,155 6,616
Deferred tax (liabilities) assets at the end of the period   (422) (2,577)
Deferred tax liabilities [member] | Accounts receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (32,329) (257,754) (177,642)
Credited (charged) to profit or loss (1,156) 225,450 (80,114)
Foreign exchange adjustments   (25) 2
Deferred tax (liabilities) assets at the end of the period (33,485) (32,329) (257,754)
Deferred tax liabilities [member] | Allowance for accounts receivable [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (422)    
Credited (charged) to profit or loss (66)    
Deferred tax (liabilities) assets at the end of the period (488) (422)  
Deferred tax liabilities [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (24,833) (37,469) (29,531)
Credited (charged) to profit or loss (11,584) 12,636 (7,938)
Deferred tax (liabilities) assets at the end of the period (36,417) (24,833) (37,469)
Deferred tax liabilities [member] | Allowance for impairment on loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (656,156) (700,024) (612,925)
Loss of control in a subsidiary     112,665
Credited (charged) to profit or loss 24,028 29,937 (199,764)
Foreign exchange adjustments (8,277) 13,931  
Deferred tax (liabilities) assets at the end of the period (640,405) (656,156) (700,024)
Deferred tax liabilities [member] | Foreclosed assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (49,526) (75,396) (65,167)
Credited (charged) to profit or loss 6,583 25,870 (10,229)
Deferred tax (liabilities) assets at the end of the period (42,943) (49,526) (75,396)
Deferred tax liabilities [member] | Property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (226,618) (234,385) (283,593)
Loss of control in a subsidiary     60,039
Discontinued operations     1,942
Credited (charged) to profit or loss (38,081) 4,968 (10,472)
Credited (charged) to OCI 75 1,051  
Foreign exchange adjustments (3,584) 1,748 (2,301)
Deferred tax (liabilities) assets at the end of the period (268,208) (226,618) (234,385)
Deferred tax liabilities [member] | Depreciation of property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (489,096) (462,695) (410,226)
Credited (charged) to profit or loss (88,955) (27,481) (49,811)
Foreign exchange adjustments 3,510 1,080 (2,658)
Deferred tax (liabilities) assets at the end of the period (574,541) (489,096) (462,695)
Deferred tax liabilities [member] | Right-of-use [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (276,424) (314,062) (437,169)
Loss of control in a subsidiary     133,232
Discontinued operations     1,586
Credited (charged) to profit or loss (489,048) 35,513 (19,367)
Foreign exchange adjustments 63,677 2,125 7,656
Deferred tax (liabilities) assets at the end of the period (701,795) (276,424) (314,062)
Deferred tax liabilities [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (46,134) (97,608) (96,342)
Credited (charged) to profit or loss (5,318) 51,362 (330)
Credited (charged) to OCI (6,774)   (863)
Foreign exchange adjustments (81) 112 (73)
Deferred tax (liabilities) assets at the end of the period (58,307) (46,134) (97,608)
Deferred tax liabilities [member] | Deferred charges and of intangible assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (417,780) (326,052) (320,906)
Loss of control in a subsidiary     315
Discontinued operations     (3)
Credited (charged) to profit or loss 17,449 (94,613) (1,838)
Foreign exchange adjustments (6,623) 2,885 (3,620)
Deferred tax (liabilities) assets at the end of the period (406,954) (417,780) (326,052)
Deferred tax liabilities [member] | Provisions [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (3,660) (3,474) (16,542)
Loss of control in a subsidiary     11,252
Discontinued operations     1,231
Credited (charged) to profit or loss 372 (619) 1,315
Foreign exchange adjustments (234) 433 (730)
Deferred tax (liabilities) assets at the end of the period (3,522) (3,660) (3,474)
Deferred tax liabilities [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (447) (24,321) (41,367)
Loss of control in a subsidiary     39,124
Discontinued operations     (1,578)
Credited (charged) to profit or loss (1,852) 23,050 (22,395)
Credited (charged) to OCI 1,351 710 (550)
Foreign exchange adjustments (122) 114 2,445
Deferred tax (liabilities) assets at the end of the period (1,070) (447) (24,321)
Deferred tax liabilities [member] | Goodwill [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (326,661) (326,661) (327,070)
Credited (charged) to profit or loss     409
Deferred tax (liabilities) assets at the end of the period (326,661) (326,661) (326,661)
Deferred tax liabilities [member] | Deferred income [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (1,308,952) (1,027,577) (917,159)
Credited (charged) to profit or loss (307,484) (281,375) (110,418)
Deferred tax (liabilities) assets at the end of the period (1,616,436) (1,308,952) (1,027,577)
Deferred tax liabilities [member] | Financial Assets In Concession Arrangement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (204,636) (197,679) (175,332)
Credited (charged) to profit or loss (10,103) (6,957) 31,036
Foreign exchange adjustments     (53,383)
Deferred tax (liabilities) assets at the end of the period (214,739) (204,636) (197,679)
Deferred tax liabilities [member] | Service concession rights [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (5,175,297) (5,348,922) (3,994,977)
Credited (charged) to profit or loss (256,684) 140,818 (1,292,165)
Foreign exchange adjustments (33,478) 32,807 (61,780)
Deferred tax (liabilities) assets at the end of the period (5,465,459) (5,175,297) (5,348,922)
Deferred tax liabilities [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (68,751) (63,378) (45,827)
Credited (charged) to profit or loss 7,554 (5,373) (17,551)
Deferred tax (liabilities) assets at the end of the period (61,197) (68,751) (63,378)
Deferred tax liabilities [member] | Lease agreement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (381,618) (346,541) (317,539)
Credited (charged) to profit or loss 375,745 (35,077) (28,992)
Foreign exchange adjustments     (10)
Deferred tax (liabilities) assets at the end of the period (5,873) (381,618) (346,541)
Deferred tax liabilities [member] | Foreign Currency Financial Liabilities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (267,090)    
Credited (charged) to profit or loss 233,056 (312,319)  
Credited (charged) to OCI   45,229  
Deferred tax (liabilities) assets at the end of the period (34,034) (267,090)  
Deferred tax liabilities [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (80,111) (194,243) (91,651)
Loss of control in a subsidiary     (26,045)
Discontinued operations     (3,680)
Credited (charged) to profit or loss (53,392) 120,485 (67,027)
Credited (charged) to OCI (14,585) 33 (10,521)
Foreign exchange adjustments (1,481) (6,386) 4,681
Deferred tax (liabilities) assets at the end of the period $ (149,569) $ (80,111) (194,243)
Deferred tax liabilities [member] | Provision for foreclosed assets [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period     (16,521)
Loss of control in a subsidiary     12,817
Discontinued operations     2,619
Credited (charged) to profit or loss     1
Foreign exchange adjustments     $ 1,084