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BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in Accounting Policies (Details)
$ in Millions
Dec. 31, 2017
COP ($)
Disclosure of voluntary change in accounting policy [line items]  
Impact of the adoption $ (393,118) [1]
IFRS 15  
Disclosure of voluntary change in accounting policy [line items]  
Impact of the adoption 391,281
IFRS 9  
Disclosure of voluntary change in accounting policy [line items]  
Impact of the adoption $ (784,399)
[1] See note 2.5 “Changes in accounting policies”.