ASSETS HELD FOR SALE AND INVENTORIES, NET - Bank's inventories (Details) - COP ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	$ 513,032	$ 413,097
Inventories pledged as collateral for liabilities	0	0
Gross carrying amount
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	538,690	447,422
Impairment
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	(25,658)	(34,325)
Land and buildings \| Gross carrying amount
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	285,077	335,936
Vehicles \| Gross carrying amount
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	220,522	80,064
Machinery and others \| Gross carrying amount
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories	$ 33,091	$ 31,422

The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 54
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_g&doctype=Standard
-URIDate 2022-03-24

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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant