| December 31 2017 | |||||
| Risk Category | Current loans without impairment | Past due loan without impairment | Current loans that are impaired | Past due and impaired loans | Total |
| | In millions of COP | ||||
| A- Normal Risk | 139,543,463 | 224,259 | 783,333 | 7,108 | 140,558,163 |
| B- Acceptable Risk | 5,986,958 | 1,265,787 | 1,848,716 | 88,508 | 9,189,969 |
| C- Appreciable Risk | 9,770 | 715 | 2,932,948 | 901,271 | 3,844,704 |
| D- Significant Risk | - | - | 1,167,928 | 3,289,030 | 4,456,958 |
| E- Unrecoverable Risk | 52 | - | 564,728 | 1,853,520 | 2,418,300 |
| Total | 145,540,243 | 1,490,761 | 7,297,653 | 6,139,437 | 160,468,094 |
| December 31, 2016 | |||||
| Risk Category | Current loans without impairment | Past due loan without impairment | Current loans that are impaired | Past due and impaired loans | Total |
| | In millions of COP | ||||
| A- Normal Risk | 134,686,374 | 183,232 | 1,590,500 | 11,110 | 136,471,216 |
| B- Acceptable Risk | 4,810,882 | 861,347 | 1,574,761 | 72,370 | 7,319,360 |
| C- Appreciable Risk | - | - | 2,603,480 | 979,191 | 3,582,671 |
| D- Significant Risk | 1,247 | - | 696,641 | 1,801,383 | 2,499,271 |
| E- Unrecoverable Risk | - | - | 532,715 | 1,342,253 | 1,874,968 |
| Total | 139,498,503 | 1,044,579 | 6,998,097 | 4,206,307 | 151,747,486 |