哥伦比亚银行系统 2026年季度报告

FORM 10-Q ☒Quarterly Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934for the quarterly period ended:March31, 2026or Transition Report Pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934for the transition period fromto. Commission File Number:000-20288 COLUMBIA BANKING SYSTEM, INC. (Exact Name of Registrant as Specified in Its Charter) Washington91-1422237(State or Other Jurisdiction(I.R.S. Employer Identification Number)of Incorporation or Organization) 1301 A StreetTacoma, Washington 98402-4200(Address of Principal Executive Offices)(Zip Code) (253)305-1900(Registrant's Telephone Number, Including Area Code) Securities registered pursuant to Section 12(b) of the Act:TITLE OF EACH CLASSTRADING SYMBOLNAME OF EXCHANGECommon Stock, No Par ValueCOLBThe Nasdaq Stock Market LLC Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports),and (2)has been subject to such filing requirements for the past 90days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuantto Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrantwas 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, smaller reportingcompany, or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"and "emerging growth company" in Rule 12b-2 of the Exchange Act.☒Large accelerated filer☐Accelerated filer☐ Non-accelerated filer☐Smaller reporting company☐Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).☐Yes☒No Indicate the number of shares outstanding for each of the issuer's classes of common stock, as of the latest practical date:Common stock, no par value: 289,490,366 shares outstanding as of April30, 2026. COLUMBIA BANKING SYSTEM, INC.FORM 10-QTable of Contents GLOSSARYPART I.FINANCIAL INFORMATIONItem 1.Financial Statements (unaudited)Consolidated Balance Sheets (unaudited)Consolidated Statements of Income (unaudited)Consolidated Statements of Comprehensive Income (unaudited)Consolidated Statements of Changes in Shareholders' Equity (unaudited)Consolidated Statements of Cash Flows (unaudited)Notes to Consolidated Financial StatementsItem2.Management's Discussion and Analysis of Financial Condition and Results of OperationsItem3.Quantitative and Qualitative Disclosures about Market RiskItem4.Controls and ProceduresPart II.OTHER INFORMATIONItem 1.Legal ProceedingsItem 1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 3.Defaults Upon Senior SecuritiesItem 4.Mine Safety DisclosuresItem 5.Other InformationItem 6.ExhibitsSIGNATURES PART I.FINANCIAL INFORMATION COLUMBIA BANKING SYSTEM, INC. AND SUBSIDIARIESCONSOLIDATED BALANCE SHEETS(UNAUDITED) COLUMBIA BANKING SYSTEM, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY(UNAUDITED) See accompanying notes to consolidated financial statements. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note1 – Summary of Significant Accounting Policies The accounting and financial reporting policies of Columbia Banking System, Inc. conform to accounting principles generally acceptedin the United States of America and with prevailing practices within the banking and securities industries. All references in this reportto "Columbia," "we," "our," or "us" or similar references mean the Company and its subsidiaries, including the wholly-owned bankingsubsidiary Columbia Bank (the "Bank"). FinPac is a commercial equipment leasing company and a wholly-owned subsidiary of theBank. The accompanying interim consolidated financial statements include the accounts of the Company and its wholly-ownedsubsidiaries, and the Bank's wholly-owned subsidiaries.All inter-company balances and transactions have been eliminated. Theconsolidated financial statements have not been audited. A more detailed description of the Company's accounting and financialreporting policies is included in the Company's Annual Report on Form 10-K for the year ended December 31, 2025. These interimconsolidated financial statements should be read in conjunction with the consolidated financial statements and relate