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INCOME TAX - Deferred taxes by type of temporary difference (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period $ (2,320,272) $ (2,624,711) $ (1,819,604)
Change in accounting policies     13,290
Credited (charged) to profit or loss (1,303,156)   (561,245)
Credited (charged) to OCI 1,054,017   (283,182)
Foreign exchange adjustments 2,310   26,030
Deferred tax (liabilities) assets at the end of the period (2,567,101) (2,320,272) (2,624,711)
Deferred tax assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 4,166,160 2,420,224 1,863,249
Change in accounting policies   159,169 649,307
Credited (charged) to profit or loss 892,741 1,136,777 75,633
Credited (charged) to OCI 1,080,546 418,879 (195,492)
Foreign exchange adjustments 32,344 31,111 27,527
Deferred tax (liabilities) assets at the end of the period 6,171,791 4,166,160 2,420,224
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 28,230 11,274 29,650
Change in accounting policies   26,312  
Credited (charged) to profit or loss 21,386 1,776 (14,680)
Credited (charged) to OCI 350,014 (117) (4,540)
Foreign exchange adjustments (14,292) (11,015) 844
Deferred tax (liabilities) assets at the end of the period 385,338 28,230 11,274
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 275 365 622
Credited (charged) to profit or loss 753 (667) (1,129)
Credited (charged) to OCI   577 872
Deferred tax (liabilities) assets at the end of the period 1,028 275 365
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 609,930 156,543 73,154
Credited (charged) to profit or loss (216,846) 136,061 68,038
Credited (charged) to OCI 308,831 317,271 15,351
Foreign exchange adjustments (2,604) 55  
Deferred tax (liabilities) assets at the end of the period 699,311 609,930 156,543
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 45,324 147  
Credited (charged) to profit or loss 101,221 45,180 147
Foreign exchange adjustments (49) (3)  
Deferred tax (liabilities) assets at the end of the period 146,496 45,324 147
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 562 173 136
Credited (charged) to profit or loss 593 389 37
Deferred tax (liabilities) assets at the end of the period 1,155 562 173
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 47,181 50,144 41,390
Credited (charged) to profit or loss 12,423 (2,963) 8,750
Foreign exchange adjustments     4
Deferred tax (liabilities) assets at the end of the period 59,604 47,181 50,144
Deferred tax assets [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 3,623 1,650 14,917
Change in accounting policies   117,600  
Credited (charged) to profit or loss (29) (117,519) (13,440)
Foreign exchange adjustments (2,437) 1,892 173
Deferred tax (liabilities) assets at the end of the period 1,157 3,623 1,650
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 448,793 212,223 159,169
Change in accounting policies   8,495  
Credited (charged) to profit or loss 54,939 218,844 54,517
Foreign exchange adjustments 58,998 9,231 (1,463)
Deferred tax (liabilities) assets at the end of the period 562,730 448,793 212,223
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 10,169 1,856 2,927
Credited (charged) to profit or loss 8,758 8,908 (1,203)
Foreign exchange adjustments 2,155 (595) 132
Deferred tax (liabilities) assets at the end of the period 21,082 10,169 1,856
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 323,544 304,768 284,111
Change in accounting policies   (2,305)  
Credited (charged) to profit or loss 15,505 19,812 16,749
Foreign exchange adjustments   1,269 3,908
Deferred tax (liabilities) assets at the end of the period 339,049 323,544 304,768
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 32,154 36,083 20,903
Credited (charged) to profit or loss 2,401 (3,908) 15,180
Foreign exchange adjustments 59 (21)  
Deferred tax (liabilities) assets at the end of the period 34,614 32,154 36,083
Deferred tax assets [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 25,461 18,323  
Credited (charged) to profit or loss 4,481 7,138 18,323
Credited (charged) to OCI 79    
Deferred tax (liabilities) assets at the end of the period 30,021 25,461 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 214,669 99,584 168,856
Change in accounting policies   (29,258)  
Credited (charged) to profit or loss 28,501 117,615 (69,272)
Foreign exchange adjustments   26,728  
Deferred tax (liabilities) assets at the end of the period 243,170 214,669 99,584
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 86,558 56,516 299,201
Change in accounting policies   26,041  
Credited (charged) to profit or loss 38,949 3,132 (24,518)
Credited (charged) to OCI     (240,420)
Foreign exchange adjustments (8,482) 869 22,253
Deferred tax (liabilities) assets at the end of the period 117,025 86,558 56,516
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 6,071 5,661 4,670
Credited (charged) to profit or loss (1,720) 410 991
Deferred tax (liabilities) assets at the end of the period 4,351 6,071 5,661
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 220,822 223,238 189,882
Change in accounting policies   2,911  
Credited (charged) to profit or loss 98,893 (7,584) 35,111
Foreign exchange adjustments 4,348 2,257 (1,755)
Deferred tax (liabilities) assets at the end of the period 324,063 220,822 223,238
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 123,700 120,367 131,783
Change in accounting policies   (1,219)  
Credited (charged) to profit or loss (4,375) 3,608 (27,270)
Credited (charged) to OCI (19,635) 437 15,308
Foreign exchange adjustments 2,972 507 546
Deferred tax (liabilities) assets at the end of the period 102,662 123,700 120,367
Deferred tax assets [member] | Goodwill [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 423 859  
Credited (charged) to profit or loss (423) (436) 859
Deferred tax (liabilities) assets at the end of the period   423 859
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
Credited (charged) to profit or loss     (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 884,158 247,883 158,645
Credited (charged) to profit or loss 484,332 636,275 89,238
Deferred tax (liabilities) assets at the end of the period 1,368,490 884,158 247,883
Deferred tax assets [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 104 220 104
Credited (charged) to profit or loss (3) (2) 282
Credited (charged) to OCI   (114) (166)
Deferred tax (liabilities) assets at the end of the period 101 104 220
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 609,701 586,879 8,592
Change in accounting policies   10,592 649,307
Credited (charged) to profit or loss 56,007 1,451 (74,500)
Foreign exchange adjustments 27,680 10,779 3,480
Deferred tax (liabilities) assets at the end of the period 693,388 609,701 586,879
Deferred tax assets [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 444,708 285,468 271,950
Credited (charged) to profit or loss 186,995 69,257 (3,989)
Credited (charged) to OCI 441,257 100,825 18,102
Foreign exchange adjustments (36,004) (10,842) (595)
Deferred tax (liabilities) assets at the end of the period 1,036,956 444,708 285,468
Deferred tax liabilities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (6,486,432) (5,044,935) (3,682,853)
Change in accounting policies     (636,017)
Credited (charged) to profit or loss (2,195,897)   (636,878)
Credited (charged) to OCI (26,529)   (87,690)
Foreign exchange adjustments (30,034)   (1,497)
Deferred tax (liabilities) assets at the end of the period (8,738,892) (6,486,432) (5,044,935)
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 (111,742) (75,114) (49,937)
Credited (charged) to profit or loss 9,262 (27,361) 43,565
Credited (charged) to OCI (3,767) (18,286) (65,399)
Foreign exchange adjustments 32,352 9,019 (3,343)
Deferred tax (liabilities) assets at the end of the period (73,895) (111,742) (75,114)
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 (203,826) (105,502) (115,877)
Credited (charged) to profit or loss (17,437) (116,654) 20,716
Credited (charged) to OCI (20,075) (411) (10,773)
Foreign exchange adjustments (12,084) 18,741 432
Deferred tax (liabilities) assets at the end of the period (253,422) (203,826) (105,502)
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 (13,194) (7,264) (17,565)
Credited (charged) to profit or loss (15,724) (8,734) 17,410
Credited (charged) to OCI (3,722) 2,740 (10,272)
Foreign exchange adjustments (28) 64 3,163
Deferred tax (liabilities) assets at the end of the period (32,668) (13,194) (7,264)
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 (115,071) (92,100) (287,526)
Credited (charged) to profit or loss (62,571) (22,971) 195,426
Deferred tax (liabilities) assets at the end of the period (177,642) (115,071) (92,100)
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 (1,805) (85,584) (23,150)
Credited (charged) to profit or loss 384 83,779 (62,434)
Deferred tax (liabilities) assets at the end of the period (1,421) (1,805) (85,584)
Deferred tax liabilities [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (27,042) (38,086) (63,567)
Credited (charged) to profit or loss (2,489) 308 25,769
Foreign exchange adjustments   10,736 (288)
Deferred tax (liabilities) assets at the end of the period (29,531) (27,042) (38,086)
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 (399,561) (432,707) (270,947)
Change in accounting policies   (52,429)  
Credited (charged) to profit or loss (193,833) 144,414 (163,948)
Foreign exchange adjustments (19,531) (58,839) 2,188
Deferred tax (liabilities) assets at the end of the period (612,925) (399,561) (432,707)
Deferred tax liabilities [member] | Foreclosed assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (60,161) (90,276) (92,416)
Credited (charged) to profit or loss (5,006) 30,115 2,140
Deferred tax (liabilities) assets at the end of the period (65,167) (60,161) (90,276)
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 (270,327) (294,303) (357,384)
Change in accounting policies   (3,788)  
Credited (charged) to profit or loss (3,460) 30,070 54,139
Foreign exchange adjustments (9,806) (2,306) 8,942
Deferred tax (liabilities) assets at the end of the period (283,593) (270,327) (294,303)
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 (338,964) (265,505) (170,138)
Credited (charged) to profit or loss (71,262) (73,426) (86,092)
Foreign exchange adjustments   (33) (9,275)
Deferred tax (liabilities) assets at the end of the period (410,226) (338,964) (265,505)
Deferred tax liabilities [member] | Right Of Use [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (422,659) (494,923)  
Change in accounting policies   (16,274) (636,017)
Credited (charged) to profit or loss 1,526 100,038 144,618
Foreign exchange adjustments (16,036) (11,500) (3,524)
Deferred tax (liabilities) assets at the end of the period (437,169) (422,659) (494,923)
Deferred tax liabilities [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (79,571) (70,065)  
Change in accounting policies   (99)  
Credited (charged) to profit or loss (16,694) (8,617) (69,732)
Credited (charged) to OCI   (532) (333)
Foreign exchange adjustments (77) (258)  
Deferred tax (liabilities) assets at the end of the period (96,342) (79,571) (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 (263,802) (82,082) (621,878)
Credited (charged) to profit or loss (53,515) (132,822) 539,796
Foreign exchange adjustments (3,589) (48,898)  
Deferred tax (liabilities) assets at the end of the period (320,906) (263,802) (82,082)
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 (21,766) (9,408) (24,280)
Credited (charged) to profit or loss 7,562 (515) 21,285
Foreign exchange adjustments (2,338) (11,843) (6,413)
Deferred tax (liabilities) assets at the end of the period (16,542) (21,766) (9,408)
Deferred tax liabilities [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (30,851) (27,492)  
Credited (charged) to profit or loss (8,943) (3,397) (28,020)
Credited (charged) to OCI 3,686 1,078 322
Foreign exchange adjustments (5,259) (1,040) 206
Deferred tax (liabilities) assets at the end of the period (41,367) (30,851) (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 (253,223) (222,513) (193,030)
Credited (charged) to profit or loss (73,847) (30,710) (29,483)
Deferred tax (liabilities) assets at the end of the period (327,070) (253,223) (222,513)
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 (638,438) (127,223) (116,034)
Credited (charged) to profit or loss (278,721) (511,215) (11,189)
Deferred tax (liabilities) assets at the end of the period (917,159) (638,438) (127,223)
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 (149,928) (189,897) (554,608)
Credited (charged) to profit or loss (25,404) 39,969 364,711
Deferred tax (liabilities) assets at the end of the period (175,332) (149,928) (189,897)
Deferred tax liabilities [member] | Intangible Assets In Concession Arrangements [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (2,537,348) (1,890,875) (344,133)
Credited (charged) to profit or loss (1,451,262)   (1,546,742)
Foreign exchange adjustments (6,367)    
Deferred tax (liabilities) assets at the end of the period (3,994,977) (2,537,348) (1,890,875)
Deferred tax liabilities [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (31,194) (27,704) (23,333)
Credited (charged) to profit or loss (14,633)   (4,371)
Deferred tax (liabilities) assets at the end of the period (45,827) (31,194) (27,704)
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 (279,347) (231,167) (4,293)
Credited (charged) to profit or loss (29,017)   (226,874)
Foreign exchange adjustments (9,175)    
Deferred tax (liabilities) assets at the end of the period (317,539) (279,347) (231,167)
Deferred tax liabilities [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (226,224) (176,534) (243,665)
Credited (charged) to profit or loss 113,393   62,260
Credited (charged) to OCI (2,651)   (1,235)
Foreign exchange adjustments 23,831   6,106
Deferred tax (liabilities) assets at the end of the period (91,651) (226,224) (176,534)
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 (10,388) (8,611) (109,092)
Credited (charged) to profit or loss (4,206) (1,472) 100,172
Foreign exchange adjustments (1,927) (305) 309
Deferred tax (liabilities) assets at the end of the period $ (16,521) $ (10,388) $ (8,611)