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BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in Accounting Policies (Details) - COP ($)
$ in Millions
Dec. 31, 2019
Jan. 01, 2019
Dec. 31, 2018
Jan. 01, 2018
Dec. 31, 2017
Disclosure of voluntary change in accounting policy [line items]          
Impact of the adoption     $ (26,982)   $ (393,118)
Recognition of right-of-use          
Right-of-use assets $ 2,125,558        
Retained earnings 10,289,073   8,598,319    
Recognition of financial liabilities          
Lease liabilities 5,778   7,347    
Reconciliation of lease liability under IAS 17 and IFRS 16          
Lease liabilities $ 5,778   $ 7,347    
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)
Recognition of right-of-use          
Retained earnings       $ (784,399)  
IFRS 16          
Recognition of right-of-use          
Right-of-use assets   $ 2,217,380      
Deferred tax liabilities   (636,017)      
Total, Right of use asset   1,581,363      
Retained earnings   (40,272)      
Retained earnings // deferred tax for-right-of-use   13,290      
Total, Retained earnings   (26,982)      
Net effect   1,608,345      
Recognition of financial liabilities          
Lease liabilities   2,225,545      
Provisions for dismantling for right-of-use   (32,107)      
Deferred tax assets   (649,307)      
Net effect   $ 1,608,345      
Weighted average incremental borrowing rate   6.07%      
Reconciliation of lease liability under IAS 17 and IFRS 16          
Operating lease commitments at 31 December 2018 as disclosed under IAS 17 in the Group’s consolidated financial statements   $ 1,636,550      
Discounted using the incremental borrowing rate   869,191      
Add/(less): adjustments as a result of a different treatment of extension and termination options   1,275,475      
Add/(less): adjustments relating to changes in the index or rate affecting variable payments   125,486      
(Less): Recognition exemption for leases of low-value assets   (35,987)      
(less): Recognition exemption for leases with less than 12 months of lease term at transition   (8,620)      
Lease liabilities   $ 2,225,545