| Other administrative and general expenses | 2017 | 2016 | 2015 |
| | In millions of COP | ||
| Maintenance and repairs | 530,284 | 448,017 | 356,655 |
| Others fees | 427,517 | 411,521 | 256,852 |
| Insurance | 303,501 | 286,384 | 244,274 |
| Leasing | 244,956 | 246,445 | 218,394 |
| Transport | 158,561 | 154,220 | 138,084 |
| Disputes, fines and sanctions (1) | 139,146 | 52,441 | 58,821 |
| Frauds and claims (2) | 134,087 | 72,860 | 81,836 |
| Data processing | 130,125 | 101,347 | 46,536 |
| Advertising | 127,142 | 120,046 | 113,821 |
| Public services | 107,727 | 114,840 | 94,295 |
| Cleaning and security services | 92,359 | 93,336 | 65,867 |
| Communications | 67,201 | 61,943 | 55,003 |
| Contributions and affiliations | 60,320 | 59,406 | 50,709 |
| Properties improvements and installation | 59,121 | 55,307 | 58,141 |
| Useful and stationery | 58,145 | 61,699 | 42,232 |
| Travel expenses | 38,037 | 37,112 | 34,998 |
| Production and supply cards | 32,975 | 29,532 | 15,509 |
| Trust | 25,901 | 13,176 | 10,637 |
| Legal and financial consultant | 25,855 | 29,435 | 18,785 |
| Real estate management | 21,817 | 19,262 | 18,428 |
| Board of directors and audit fee | 20,450 | 20,926 | 19,223 |
| Donations | 17,048 | 18,338 | 13,031 |
| Storage services | 16,162 | 14,157 | 14,918 |
| Activities Joint Operations | 9,650 | 8,805 | 3,988 |
| Public relations | 5,912 | 5,101 | 3,270 |
| Legal expenses | 4,112 | 7,232 | 22,923 |
| Temporary services | 3,907 | 5,897 | 4,078 |
| Others | 117,845 | 102,549 | 176,290 |
| Total other administrative and general expenses | 2,979,863 | 2,651,334 | 2,237,598 |
| Wealth tax, contributions and other tax burden (3) | 727,661 | 741,184 | 675,387 |
| (1) | The increase in disputes, fines and sanctions during the year 2017 is caused by the recognition of an income tax provision related with a potential exposure for the fiscal year 2014, out of which there were unrecognized tax benefits amounting to COP 201,554 in income tax liabilities related to tax positions. The 2014 income tax return has been subject to review from the tax authority since April 23, 2015. |
| (2) | The increase in frauds and claims during the year 2017 is mainly explained for a higher operational risk in virtual transactions and transactions with credit and debit cards. |
| (3) | See note 11 Income taxes. |
| Impairment, depreciation and amortization | 2017 | 2016 | 2015 |
| | In millions of COP | ||
| Impairment of the other assets (1) | 45,850 | 38,775 | 16,797 |
| Depreciation of premises and equipment | 316,281 | 329,258 | 306,689 |
| Amortization of intangible assets | 116,752 | 149,776 | 153,799 |
| Total impairment, depreciation and amortization | 478,883 | 517,809 | 477,285 |
| (1) | The detail of the impairment of other assets net by operating segments for the years ended December 31, 2017, 2016 and 2015 is presented in the table below: |
| | 2017 | 2016 | 2015 |
| | In millions of COP | ||
| Banking Colombia | 33,661 | 15,078 | 22,255 |
| Banking Panamá | 5,495 | 1,934 | (2,303) |
| Banking El Salvador | 3,363 | 19,705 | (3,253) |
| Banking Guatemala | 1,939 | 2,118 | - |
| All other segments | 1,418 | - | 98 |
| Off Shore | (26) | (60) | - |
| Total | 45,850 | 38,775 | 16,797 |