BANCOLOMBIA SA | CIK:0001071371 | 3

  • Filed: 4/30/2018
  • Entity registrant name: BANCOLOMBIA SA (CIK: 0001071371)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1071371/000114420418023396/0001144204-18-023396-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1071371/000114420418023396/cib-20171231.xml
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    • ifrs-full:DisclosureOfDeferredTaxesExplanatory

    The net deferred tax assets and liabilities by company disclosed in the Statement of Financial:
     
     
    December 31,
    2017
    December 31,
    2017
    December 31,
    2016
    December 31,
    2016
    In millions of COP
    Company
    Deferred tax
    asset
    Deferred tax
    liability
    Deferred tax
    asset
    Deferred tax
    liability
    Arrendadora Financiera S.A.
    299
    - 
    -
    (87)
    Arrendamiento Operativo CIB S.A.C.
    -
    -
    370
    -
    Bagrícola Costa Rica S.A.
    56
    -
    68
    -
    Grupo Agromercantil Holding
    -
    (29,924)
    -
    (38,622)
    Banca de Inversión Bancolombia S.A.
    -
    (26,432)
    -
    (99,504)
    Banco Agrícola S.A.
    46,328
    -
    43,594
    -
    Bancolombia S.A.
    -
    (1,368,062)
    -
    (1,152,726)
    Banistmo S.A. y Filiales
    96,533
    -
    166,421
    -
    BIBA Inmobiliaria S.A.S.
    -
    (5)
    -
    (10)
    Fideicomiso “Lote Abelardo Castro”
    -
    (188)
    -
    (171)
    Fiduciaria Bancolombia S.A.
    1,808
    -
    6,483
    -
    FiduPerú S.A Sociedad Fiduciaria
    -
    -
    165
    -
    Inversiones CFNS S.A.S.
    -
    (700)
    -
    (1,042)
    Renting Colombia S.A.S.
    -
    (5,466)
    -
    (19,753)
    Transportempo S.A.S
    509
    -
    285
    -
    Valores Banagricola S.A.
    10
    -
    -
    -
    Valores Bancolombia S.A.
    3,071
    -
    5,476
    -
    Valores Simesa S.A.
    -
    (9,421)
    -
    (13,439)
    Net Deferred Tax by Company
    148,614
    (1,440,198)
    222,862
    (1,325,354)
    Net Deferred Tax
     
    (1,291,584)
     
    (1,102,492)
     
    11.3.4.
    Assets and Liabilities deferred tax without netting per company 
     
    Deferred tax
    summary in
    Balance accounts
    December 31,
    2016
    With effects on the
    statement of income
    and Foreign
    currency translation
    adjustments
    With OCI
    effects
    Eliminations
    Reclassifications
    December 31,
    2017
    In millions of COP
    Deferred tax asset
    757,874
     (167,907)
     15,021
     (3,122)
     999
     602,865
    Deferred tax liability
    (1,860,366)
     (7,014)
     (14,190)
     (15,939)
     3,060
    (1,894,449)
    Net deferred tax
    (1,102,492)
      (174,921)
     831
     (19,061)
     4,059
    (1,291,584)
     
    The deferred tax disclosed in section 11.1 corresponds to deferred tax assets and liabilities without eliminations in the amount of COP 174,921, plus eliminations in the amount of COP 19,061, less the difference for foreign currency translation adjustments that is contained in the movement of balance sheet accounts of COP (805).
     
    With effects on the statement of income
     
     
    December 31, 2016
    Realization
    Increase
    December 31, 2017
    In millions of COP
    Deferred tax asset:
     
     
     
     
    Premises and equipment
    19,721
    7,258
    8,690
    21,153
    Employee benefits
    152,070
    9,252
    18,706
    161,524
    Municipal tax liabilities
    16,385
    16,385
    -
    -
    Impairment evaluation
    252,181
    285,854
    238,583
    204,910
    Offset of tax credits
    31,394
    200
    37,269
    68,463
    Financial obligations
    59,967
    9,176
    1,072
    51,863
    Investment valuation
    6,846
    6,846
    81
    81
    Foreclosed Assets
    118.894
    119,177
    283
    -
    Other deductions
    71.792
    37,179
    16,613
    51,226
    Total deferred tax asset
    729,250
    491,327
    321,297
    559,220
     
     
     
     
     
     
    December 31, 2016
    Realization
    Increase
    December 31, 2017
    In millions of COP
    Deferred tax liability:
     
     
     
     
    Premises and equipment
    (230,202)
    29,875
    33,223
    (233,550)
    Leasing re-expression
    (279,733)
    -
    175,877
    (455,610)
    Impairment evaluation
    (225,635)
    221,704
    2,481
    (6,412)
    Equity securities valuation
    (153,886)
    73,171
    40,495
    (121,210)
    Derivatives valuation
    (124,737)
    68,011
    -
    (56,726)
    Goodwill
    (587,094)
    20,434
    192,228
    (758,888)
    Foreclosed Assets
    (25,160)
    6,733
    29,082
    (47,509)
    Other deductions
    (138,235)
    63,114
    29,549
    (104,670)
    Total deferred tax liability
    (1,764,682)
    483,042
    502,935
    (1,784,575)
     
    Impact on Other Comprehensive Income
     
     
    December 31, 2016
    Realization
    Increase
    December 31, 2017
    In millions of COP
    Deferred tax asset
     
     
     
     
    Employee benefits
    28,624
     1,958
    10,084
    36,750
    Investment hedge in foreign operations
    -
    -
    6,895
    6,895
    Total deferred tax asset
    28,624
     1,958
    16,979
    43,645
     
     
     
     
     
     
    December 31, 2016
    Realization
    Increase
    December 31, 2017
    In millions of COP
    Deferred tax liability
     
     
     
     
    Employee benefits
    -
    150
    4,551
    (4,401)
    Debt securities valuation
    (39)
    39
    41
    (41)
    Investment valuation
     (95,645)
    6
    9,793
     (105,432)
    Total deferred tax liability
    (95,684)
    195
    14,385
    (109,874)