XML 241 R226.htm IDEA: XBRL DOCUMENT v3.23.1
TANGIBLE ASSETS - Carrying Value (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment $ 9,100,553 $ 8,973,952  
Property, plant and equipment 7,235,441 9,100,553 $ 8,973,952
Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 14,281,283 13,387,450 12,789,025
Increase / (decrease) due to changes in the lease variables 89,087 45,650 29,353
Business Combination     393,670
Purchases or capitalized expenses 840,715 681,039 695,054
Withdrawals / Sales (721,437) (516,673) (414,209)
Change in fair value 112,789 51,321 (31,903)
Revaluation of investment properties 797 7,991 9,014
Transfers to/from non-current assets held for sale 22,010 20,986 (241,698)
Reclassification BAC   548,178 238,576
Loss of control in subsidiary (3,999,549)    
Discontinued operations (26,314) (16,779) (130,116)
Effect of movement in exchange rates 159,028 95,540 (29,287)
Reclassifications (11,674) (23,420) 79,971
Property, plant and equipment 10,746,735 14,281,283 13,387,450
Accumulated depreciation and amortisation [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (5,174,994) (4,408,512) (3,833,765)
Depreciation of the year charged against profit or loss (559,875) (551,799) (558,238)
Withdrawals / Sales 267,823 225,069 118,117
Transfers to/from non-current assets held for sale 3,638 733 68,657
Reclassification BAC   (96,275) 30,025
Loss of control in subsidiary 2,050,350    
Discontinued operations (59,005) (319,870) (234,986)
Effect of movement in exchange rates (28,692) (11,608) 1,980
Reclassifications (4,792) (12,732) (302)
Property, plant and equipment (3,505,547) (5,174,994) (4,408,512)
Accumulated impairment [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (5,736) (4,986) (4,849)
Year impairment charge (1,216) (746) (137)
Withdrawals / Sales 1,205    
Transfers to/from non-current assets held for sale   54  
Reclassifications   (58)  
Property, plant and equipment (5,747) (5,736) (4,986)
Right of use assets      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 1,900,396 2,035,519  
Property, plant and equipment 1,329,594 1,900,396 2,035,519
Right of use assets | Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 2,839,802 2,721,904 2,518,976
Increase / (decrease) due to changes in the lease variables 89,087 45,650 29,353
Business Combination     90,492
Purchases or capitalized expenses 205,587 173,793 218,839
Withdrawals / Sales (152,284) (175,139) (115,080)
Reclassification BAC   44,454 (14,364)
Loss of control in subsidiary (928,279)    
Effect of movement in exchange rates 38,353 17,978 (6,312)
Reclassifications 3,573 11,162  
Property, plant and equipment 2,095,839 2,839,802 2,721,904
Right of use assets | Accumulated depreciation and amortisation [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (939,406) (686,385) (393,418)
Depreciation of the year charged against profit or loss (236,587) (225,195) (227,743)
Withdrawals / Sales 84,643 107,225 36,542
Reclassification BAC   (4,635) 32,797
Loss of control in subsidiary 370,917    
Discontinued operations (29,625) (116,023) (133,767)
Effect of movement in exchange rates (10,274) (1,120) 1,034
Reclassifications (5,913) (13,273) (1,830)
Property, plant and equipment (766,245) (939,406) (686,385)
Investment property [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 852,935 808,556  
Property, plant and equipment 880,963 852,935 808,556
Investment property [member] | Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 852,935 808,556 928,566
Business Combination     10,164
Purchases or capitalized expenses 70,081 77,157 37,533
Withdrawals / Sales (127,753) (93,845) (145,105)
Change in fair value 55,930 22,775 (46,924)
Revaluation of investment properties 797 7,991 9,014
Transfers to/from non-current assets held for sale 31,184 22,847 4,323
Effect of movement in exchange rates 2,282 2,964 (700)
Reclassifications (4,493) 4,490 11,685
Property, plant and equipment 880,963 852,935 808,556
Biological assets [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 154,986 122,675  
Property, plant and equipment 212,630 154,986 122,675
Biological assets [member] | Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 154,986 122,675 104,857
Purchases or capitalized expenses 28,368 27,213 21,285
Withdrawals / Sales (27,583) (23,448) (18,488)
Change in fair value 56,859 28,546 15,021
Property, plant and equipment 212,630 154,986 122,675
Property, plant and equipment not subject to operating leases [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 6,154,168 5,998,291  
Purchases or capitalized expenses 14,532    
Property, plant and equipment 4,730,242 6,154,168 5,998,291
Property, plant and equipment not subject to operating leases [member] | Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 10,385,357 9,718,210 9,223,355
Business Combination     293,014
Purchases or capitalized expenses 477,795 368,570 412,916
Withdrawals / Sales (413,817) (224,241) (135,536)
Transfers to/from non-current assets held for sale (9,174) (1,861) (246,021)
Reclassification BAC   503,724 252,940
Loss of control in subsidiary (3,071,270)    
Discontinued operations (26,314) (16,779) (130,116)
Effect of movement in exchange rates 118,393 74,598 (22,275)
Reclassifications (4,467) (36,864) 69,933
Property, plant and equipment 7,456,503 10,385,357 9,718,210
Property, plant and equipment not subject to operating leases [member] | Accumulated depreciation and amortisation [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (4,225,609) (3,715,017) (3,435,305)
Depreciation of the year charged against profit or loss (308,642) (321,527) (326,879)
Withdrawals / Sales 183,180 117,844 81,575
Transfers to/from non-current assets held for sale 3,638 733 68,657
Reclassification BAC   (91,640) (2,772)
Loss of control in subsidiary 1,679,433    
Discontinued operations (29,380) (203,847) (101,219)
Effect of movement in exchange rates (18,418) (10,488) 946
Reclassifications (5,091) (1,667) (20)
Property, plant and equipment (2,720,889) (4,225,609) (3,715,017)
Property, plant and equipment not subject to operating leases [member] | Accumulated impairment [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (5,580) (4,902) (4,816)
Year impairment charge (997) (674) (86)
Withdrawals / Sales 1,205    
Transfers to/from non-current assets held for sale   54  
Reclassifications   (58)  
Property, plant and equipment (5,372) (5,580) (4,902)
Property, plant and equipment subject to operating leases [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 38,068 8,911  
Property, plant and equipment 82,012 38,068 8,911
Property, plant and equipment subject to operating leases [member] | Gross carrying amount [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment 48,203 16,105 13,271
Purchases or capitalized expenses 58,884 34,306 4,481
Reclassifications (6,287) (2,208) (1,647)
Property, plant and equipment 100,800 48,203 16,105
Property, plant and equipment subject to operating leases [member] | Accumulated depreciation and amortisation [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (9,979) (7,110) (5,042)
Depreciation of the year charged against profit or loss (14,646) (5,077) (3,616)
Reclassifications 6,212 2,208 1,548
Property, plant and equipment (18,413) (9,979) (7,110)
Property, plant and equipment subject to operating leases [member] | Accumulated impairment [member]      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment (156) (84) (33)
Year impairment charge (219) (72) (51)
Property, plant and equipment $ (375) $ (156) $ (84)