哥伦比亚银行 2025年年度报告和过渡报告

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to ___________OR ☐SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 N/A(Translation of Registrant’s name into English) Republic of Colombia(Jurisdiction of incorporation or organization) Carrera 48 # 26-85,Avenida Los IndustrialesMedellín,Colombia(Address of principal executive offices) Securities registered or to be registered pursuant to Section 12(b) of the Act. Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annualreport. Common Shares509,704,584Preferred Shares452,122,416 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.Yes☒No☐ If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) ofthe Securities Exchange Act of 1934.Yes☐No☒ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☐No☒ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company.See the definitions of “large accelerated filer”, “accelerated filer” and “emerging growth company” in Rule 12b-2 of the Exchange Act.: If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant haselected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section13(a) of the Exchange Act.☐ The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its AccountingStandards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internalcontrol over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm thatprepared or issued its audit report.☒ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected tofollow.Item 17☐Item 18☐ If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the SecuritiesExchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.Yes☐No☐ TABLE OF CONTENTS CERTAIN DEFINED TERMS5CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS7PRESENTATION OF CERTAIN FINANCIAL AND OTHER INFORMATION9PART I10ITEM 1IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS10ITEM 2OFFER STATISTICS AND EXPECTED TIMETABLE10ITEM 3KEY INFORMATION10A.SELECTED FINANCIAL DATA10B.CAPITALIZATION AND INDEBTEDNESS10C.REASONS FOR THE OFFER AND USE OF PROCEEDS10D.RISK FACTORS10ITEM 4INFORMATION ON THE COMPANY25A.HISTORY AND DEVELOPMENT OF THE COMPANY25B.BUSINESS OVERVIEW29B.1GENERAL29B.2OPERATIONS32B.3SEASONALITY OF DEPOSITS32B.4RAW MATERIALS32B.5DISTRIBUTION NETWORK33B.6PATENTS, LICENSES AND CONTRACTS34B.7COMPETITION35B.8SUPERVISION AND REGULATION42B.9ESG60C.ORGANIZATIONAL STRUCTURE61D.PREMISES AND EQUIPMENT63E.SELECTED STATISTICAL INFORMATION64E.1DISTRIBUTION OF ASSETS, LIABILITIES AND STOCKHOLDERS’ EQUITY; INTEREST RATES AND INTERESTDIFFERENTIAL64E.2INVESTMENT PORTFOLIO69E.3LOAN PORTFOLIO70E.4SUMMARY OF LOAN LOSS EXPERIENCE72E.5DEPOSITS72F.UNRESOLVED STAFF COMMENTS73ITEM 5OPERATING AND FINANCIAL REVIEW AND PROSPECTS73A.OPERATING RESULTS73GENERAL DISCUSSION OF THE CHANGES IN RESULTS FOR 2024VERSUS 2023