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INCOME TAX - Deferred taxes by type of temporary difference (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period $ (1,819,604) $ (1,557,420) $ (1,051,847)
Change in accounting policies 13,290 154,208  
Credited (charged) to profit or loss (561,245) (357,032) (449,291)
Deferred tax expense (income) credited (charged) to OCI (283,182) (62,659) (60,960)
Foreign exchange adjustments 26,030 3,299 4,678
Deferred tax (liabilities) assets at the end of the period (2,624,711) (1,819,604) (1,557,420)
Deferred tax assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,863,249 1,520,787 1,637,801
Change in accounting policies 649,307 125,629  
Credited (charged) to profit or loss 75,633 320,619 (123,089)
Deferred tax expense (income) credited (charged) to OCI (195,492) (55,390) 624
Foreign exchange adjustments 27,527 (48,396) 5,451
Deferred tax (liabilities) assets at the end of the period 2,420,224 1,863,249 1,520,787
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 29,650 8,081 62,627
Change in accounting policies   (2,431)  
Credited (charged) to profit or loss (14,680) 18,840 (30,580)
Deferred tax expense (income) credited (charged) to OCI (4,540) 4,563 (23,966)
Foreign exchange adjustments 844 597  
Deferred tax (liabilities) assets at the end of the period 11,274 29,650 8,081
Deferred tax assets [member] | Equity securities at fair value [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 622 8 1,583
Change in accounting policies   102  
Credited (charged) to profit or loss (1,129) 512 (1,254)
Deferred tax expense (income) credited (charged) to OCI 872   (321)
Deferred tax (liabilities) assets at the end of the period 365 622 8
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 73,154 36,805 78,740
Credited (charged) to profit or loss 68,038 (102,681) (41,935)
Deferred tax expense (income) credited (charged) to OCI 15,351 185,803  
Foreign exchange adjustments   (46,773)  
Deferred tax (liabilities) assets at the end of the period 156,543 73,154 36,805
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   699 16,278
Credited (charged) to profit or loss 147   (15,589)
Foreign exchange adjustments     10
Deferred tax (liabilities) assets at the end of the period 147   699
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 136 366  
Change in accounting policies   31  
Credited (charged) to profit or loss 37 (264)  
Foreign exchange adjustments   3  
Deferred tax (liabilities) assets at the end of the period 173 136 366
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 41,390 333  
Credited (charged) to profit or loss 8,750 44,660  
Foreign exchange adjustments 4 (3,603)  
Deferred tax (liabilities) assets at the end of the period 50,144 41,390 333
Deferred tax assets [member] | Loans and receivables      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 14,917 71,938 6,014
Change in accounting policies   64,527  
Credited (charged) to profit or loss (13,440) (121,072) 65,924
Foreign exchange adjustments 173 (476)  
Deferred tax (liabilities) assets at the end of the period 1,650 14,917 71,938
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 159,169 66,127 105,573
Change in accounting policies   68,513  
Credited (charged) to profit or loss 54,517 13,808 (39,446)
Foreign exchange adjustments (1,463) 10,721  
Deferred tax (liabilities) assets at the end of the period 212,223 159,169 66,127
Deferred tax assets [member] | Allowance for other accounts receivable [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   4,649 6,219
Credited (charged) to profit or loss   (4,649) (1,570)
Deferred tax (liabilities) assets at the end of the period     4,649
Deferred tax assets [member] | Financial assets in concession contracts      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 158,645 28,536 25,837
Credited (charged) to profit or loss 89,238   2,571
Foreign exchange adjustments     128
Deferred tax (liabilities) assets at the end of the period 247,883 158,645 28,536
Deferred tax assets [member] | Foreclosed assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 2,927 18,161 4,846
Credited (charged) to profit or loss   (15,474) 13,315
Foreign exchange adjustments   240  
Deferred tax (liabilities) assets at the end of the period   2,927 18,161
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 2,927    
Credited (charged) to profit or loss (1,203)    
Foreign exchange adjustments 132    
Deferred tax (liabilities) assets at the end of the period 1,856 2,927  
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 284,111 364,540 296,269
Credited (charged) to profit or loss 16,749 (77,625) 68,271
Foreign exchange adjustments 3,908 (2,804)  
Deferred tax (liabilities) assets at the end of the period 304,768 284,111 364,540
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 20,903 11,993 5,699
Credited (charged) to profit or loss 15,180 8,854 6,294
Foreign exchange adjustments   56  
Deferred tax (liabilities) assets at the end of the period 36,083 20,903 11,993
Deferred tax assets [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Credited (charged) to profit or loss 18,323    
Deferred tax (liabilities) assets at the end of the period 18,323    
Deferred tax assets [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 168,856 145,625 113,817
Credited (charged) to profit or loss (69,272) 23,233 30,922
Foreign exchange adjustments   (2) 886
Deferred tax (liabilities) assets at the end of the period 99,584 168,856 145,625
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 299,201 332,354 385,855
Credited (charged) to profit or loss (24,518) 365,698 (53,556)
Deferred tax expense (income) credited (charged) to OCI (240,420) (402,042)  
Foreign exchange adjustments 22,253 3,191 55
Deferred tax (liabilities) assets at the end of the period 56,516 299,201 332,354
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 4,670 2,528 19,480
Credited (charged) to profit or loss 991 2,142 (16,952)
Deferred tax (liabilities) assets at the end of the period 5,661 4,670 2,528
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 189,882 197,963 212,695
Change in accounting policies   (11,038)  
Credited (charged) to profit or loss 35,111 2,163 (17,649)
Foreign exchange adjustments (1,755) 794 2,917
Deferred tax (liabilities) assets at the end of the period 223,238 189,882 197,963
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 131,783 98,924 104,606
Credited (charged) to profit or loss (27,270) 41,406 (29,658)
Deferred tax expense (income) credited (charged) to OCI 15,308 (9,394) 23,976
Foreign exchange adjustments 546 847  
Deferred tax (liabilities) assets at the end of the period 120,367 131,783 98,924
Deferred tax assets [member] | Goodwill [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Credited (charged) to profit or loss 859    
Deferred tax (liabilities) assets at the end of the period 859    
Deferred tax assets [member] | Deferred income [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 2,587   113,380
Change in accounting policies   12,349  
Credited (charged) to profit or loss (2,587) (9,762) (113,380)
Deferred tax (liabilities) assets at the end of the period   2,587  
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 158,645 28,536  
Change in accounting policies   (6,322)  
Credited (charged) to profit or loss   136,431  
Deferred tax (liabilities) assets at the end of the period   158,645 28,536
Deferred tax assets [member] | Biological asset [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 104 169 101
Credited (charged) to profit or loss 282 (65) 68
Deferred tax expense (income) credited (charged) to OCI (166)    
Deferred tax (liabilities) assets at the end of the period 220 104 169
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 8,592 8,042 9,160
Change in accounting policies 649,307    
Credited (charged) to profit or loss (74,500) 625 (1,118)
Foreign exchange adjustments 3,480 (75)  
Deferred tax (liabilities) assets at the end of the period 586,879 8,592 8,042
Deferred tax assets [member] | Other      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 271,950 123,645 69,022
Change in accounting policies   (102)  
Credited (charged) to profit or loss (3,989) (6,161) 52,233
Deferred tax expense (income) credited (charged) to OCI 18,102 165,680 935
Foreign exchange adjustments (595) (11,112) 1,455
Deferred tax (liabilities) assets at the end of the period 285,468 271,950 123,645
Deferred tax liabilities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (3,682,853) (3,078,207) (2,689,648)
Change in accounting policies (636,017) 28,579  
Credited (charged) to profit or loss (636,878) (677,651) (326,202)
Deferred tax expense (income) credited (charged) to OCI (87,690) (7,269) (61,584)
Foreign exchange adjustments (1,497) 51,695 (773)
Deferred tax (liabilities) assets at the end of the period (5,044,935) (3,682,853) (3,078,207)
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 (49,937) (44,492) (27,278)
Change in accounting policies   9,555  
Credited (charged) to profit or loss 43,565 (14,843) 29,105
Deferred tax expense (income) credited (charged) to OCI (65,399) 26 (46,319)
Foreign exchange adjustments (3,343) (183)  
Deferred tax (liabilities) assets at the end of the period (75,114) (49,937) (44,492)
Deferred tax liabilities [member] | Equity securities at fair value [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (115,877) (121,226) (100,484)
Change in accounting policies   (298)  
Credited (charged) to profit or loss 20,716 7,361 302
Deferred tax expense (income) credited (charged) to OCI (10,773) 2,084 33
Foreign exchange adjustments 432 (3,798) (21,077)
Deferred tax (liabilities) assets at the end of the period (105,502) (115,877) (121,226)
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 (17,565) (87,525) (67,974)
Credited (charged) to profit or loss 17,410 23,187 (15,190)
Deferred tax expense (income) credited (charged) to OCI (10,272)   (4,361)
Foreign exchange adjustments 3,163 46,773  
Deferred tax (liabilities) assets at the end of the period (7,264) (17,565) (87,525)
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 (287,526) (306,774) (260,621)
Change in accounting policies   (17)  
Credited (charged) to profit or loss 195,426 17,677 (46,335)
Deferred tax expense (income) credited (charged) to OCI   1,588  
Foreign exchange adjustments     182
Deferred tax (liabilities) assets at the end of the period (92,100) (287,526) (306,774)
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 (23,150) (182)  
Change in accounting policies   57  
Credited (charged) to profit or loss   (23,025)  
Foreign exchange adjustments     (182)
Deferred tax (liabilities) assets at the end of the period   (23,150) (182)
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 (23,150)    
Credited (charged) to profit or loss (62,434)    
Deferred tax (liabilities) assets at the end of the period (85,584) (23,150)  
Deferred tax liabilities [member] | Loans and receivables      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (63,567) (322,746) (268,747)
Change in accounting policies   3,668  
Credited (charged) to profit or loss 25,769 256,357 (53,999)
Foreign exchange adjustments (288) (846)  
Deferred tax (liabilities) assets at the end of the period (38,086) (63,567) (322,746)
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 (270,947) (397,838) (275,785)
Change in accounting policies   204,100  
Credited (charged) to profit or loss (163,948) (77,442) (122,053)
Foreign exchange adjustments 2,188 233  
Deferred tax (liabilities) assets at the end of the period (432,707) (270,947) (397,838)
Deferred tax liabilities [member] | Financial assets in concession contracts      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (898,741) (700,738)  
Change in accounting policies   (228,241)  
Credited (charged) to profit or loss   30,238  
Deferred tax (liabilities) assets at the end of the period   (898,741) (700,738)
Deferred tax liabilities [member] | Foreclosed assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (92,416) (72,209) (46,783)
Credited (charged) to profit or loss 2,140 (20,314) (25,426)
Foreign exchange adjustments   107  
Deferred tax (liabilities) assets at the end of the period (90,276) (92,416) (72,209)
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 (357,384) (363,814) (400,180)
Credited (charged) to profit or loss 54,139 11,305 36,404
Foreign exchange adjustments 8,942 (4,875) (38)
Deferred tax (liabilities) assets at the end of the period (294,303) (357,384) (363,814)
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 (170,138) (179,877) (209,549)
Credited (charged) to profit or loss (86,092) 9,908 30,948
Foreign exchange adjustments (9,275) (169) (1,276)
Deferred tax (liabilities) assets at the end of the period (265,505) (170,138) (179,877)
Deferred tax liabilities [member] | Right Of Use [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Change in accounting policies (636,017)    
Credited (charged) to profit or loss 144,618    
Foreign exchange adjustments (3,524)    
Deferred tax (liabilities) assets at the end of the period (494,923)    
Deferred tax liabilities [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Credited (charged) to profit or loss (69,732)    
Deferred tax expense (income) credited (charged) to OCI (333)    
Deferred tax (liabilities) assets at the end of the period (70,065)    
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 (621,878) (107,721) (60,598)
Credited (charged) to profit or loss 539,796 (514,157) (47,123)
Deferred tax (liabilities) assets at the end of the period (82,082) (621,878) (107,721)
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 (24,280) (575) (471)
Credited (charged) to profit or loss 21,285 (22,312) (62)
Deferred tax expense (income) credited (charged) to OCI   304 116
Foreign exchange adjustments (6,413) (1,697) (158)
Deferred tax (liabilities) assets at the end of the period (9,408) (24,280) (575)
Deferred tax liabilities [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Credited (charged) to profit or loss (28,020)    
Deferred tax expense (income) credited (charged) to OCI 322    
Foreign exchange adjustments 206    
Deferred tax (liabilities) assets at the end of the period (27,492)    
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 (193,030) (169,675) (86,036)
Credited (charged) to profit or loss (29,483) (23,355) (83,639)
Deferred tax (liabilities) assets at the end of the period (222,513) (193,030) (169,675)
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 (116,034) (40,534) (34,613)
Change in accounting policies   40,534  
Credited (charged) to profit or loss (11,189) (116,034) (5,921)
Deferred tax (liabilities) assets at the end of the period (127,223) (116,034) (40,534)
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 (898,741) (700,738) (718,496)
Credited (charged) to profit or loss (1,182,031)   20,548
Foreign exchange adjustments     (2,790)
Deferred tax (liabilities) assets at the end of the period (2,080,772) (898,741) (700,738)
Deferred tax liabilities [member] | Biological asset [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (23,333) (16,583) (6,806)
Credited (charged) to profit or loss (4,371) (6,750) (9,777)
Deferred tax (liabilities) assets at the end of the period (27,704) (23,333) (16,583)
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 (4,293) (32,636)  
Credited (charged) to profit or loss (226,874) 28,343  
Foreign exchange adjustments     (32,636)
Deferred tax (liabilities) assets at the end of the period (231,167) (4,293) (32,636)
Deferred tax liabilities [member] | Other      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (243,665) (71,408) (65,400)
Change in accounting policies   (779)  
Credited (charged) to profit or loss 62,260 (176,699) (30,128)
Deferred tax expense (income) credited (charged) to OCI (1,235) (11,271) (11,053)
Foreign exchange adjustments 6,106 16,492 35,173
Deferred tax (liabilities) assets at the end of the period (176,534) (243,665) (71,408)
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 (109,092) (41,654) (37,798)
Credited (charged) to profit or loss 100,172 (67,096) (3,856)
Foreign exchange adjustments 309 (342)  
Deferred tax (liabilities) assets at the end of the period $ (8,611) $ (109,092) (41,654)
Deferred tax liabilities [member] | Unrealized profits of foreign subsidiaries [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period     (22,029)
Foreign exchange adjustments     $ 22,029