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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/26/24 Bancolombia SA 20-F 12/31/23 263:100M Toppan Merrill Bridge/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 24.96M
Non-Canadian Issuer
2: EX-1.1 Underwriting Agreement or Conflict Minerals Report HTML 176K
3: EX-2.4 Plan of Acquisition, Reorganization, Arrangement, HTML 285K
Liquidation or Succession
4: EX-8.1 Opinion of Counsel re: Tax Matters HTML 136K
7: EX-13.1 Annual or Quarterly Report to Security Holders HTML 73K
8: EX-13.2 Annual or Quarterly Report to Security Holders HTML 73K
10: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 86K
Awarded Compensation
5: EX-12.1 Statement re: the Computation of Ratios HTML 77K
6: EX-12.2 Statement re: the Computation of Ratios HTML 78K
9: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 74K
21: R1 Document and Entity Information HTML 165K
22: R2 Consolidated Statement of Financial Position HTML 163K
23: R3 Consolidated Statement of Income HTML 159K
24: R4 Consolidated Statement of Comprehensive Income HTML 163K
25: R5 Consolidated Statement of Comprehensive Income HTML 74K
(Parenthetical)
26: R6 Consolidated Statement of Changes in Equity HTML 119K
27: R7 Consolidated Statement of Changes in Equity HTML 80K
(Parenthetical)
28: R8 Consolidated Statement of Cash Flow HTML 218K
29: R9 Consolidated Statement of Cash Flow HTML 81K
(Parenthetical)
30: R10 Reporting Entity HTML 86K
31: R11 Material Accounting Policies HTML 962K
32: R12 Operating Segments HTML 734K
33: R13 Cash and Cash Equivalents HTML 99K
34: R14 Financial Assets Investments and Derivatives HTML 835K
35: R15 Loans and Advances to Customers, Net HTML 1.36M
36: R16 Leases HTML 531K
37: R17 Investments in Associates and Joint Ventures HTML 444K
38: R18 Goodwill and Intangible Assets, Net HTML 456K
39: R19 Premises and Equipment, Net HTML 602K
40: R20 Investment Properties HTML 164K
41: R21 Income Tax HTML 402K
42: R22 Assets Held for Sale and Inventories, Net HTML 194K
43: R23 Other Assets, Net HTML 104K
44: R24 Deposits by Customers HTML 152K
45: R25 Interbank Deposits and Repurchase Agreements and HTML 150K
Other Similar Secured Borrowing
46: R26 Borrowings From Other Financial Institutions HTML 165K
47: R27 Debt Instruments in Issue HTML 219K
48: R28 Employee Benefit Plans HTML 440K
49: R29 Other Liabilities HTML 103K
50: R30 Provisions and Contingent Liabilities HTML 270K
51: R31 Share Capital HTML 100K
52: R32 Appropriated Reserves HTML 84K
53: R33 Unconsolidated Structured Entities HTML 120K
54: R34 Operating Income HTML 658K
55: R35 Operating Expenses HTML 197K
56: R36 Earning Per Share ('Eps') HTML 97K
57: R37 Related Party Transactions HTML 336K
58: R38 Liabilities From Financing Activities HTML 170K
59: R39 Fair Value of Assets and Liabilities HTML 1.30M
60: R40 Subsequent Events HTML 73K
61: R41 Impacts on Application of New Standards HTML 97K
62: R42 Risk Management HTML 1.59M
63: R43 Material Accounting Policies (Policies) HTML 1.02M
64: R44 Reporting Entity (Tables) HTML 79K
65: R45 Material Accounting Policies (Tables) HTML 661K
66: R46 Operating Segments (Tables) HTML 717K
67: R47 Cash and Cash Equivalents (Tables) HTML 98K
68: R48 Financial Assets Investments and Derivatives HTML 845K
(Tables)
69: R49 Loans and Advances to Customers, Net (Tables) HTML 808K
70: R50 Leases (Tables) HTML 542K
71: R51 Investments in Associates and Joint Ventures HTML 452K
(Tables)
72: R52 Goodwill and Intangible Assets, Net (Tables) HTML 454K
73: R53 Premises and Equipment, Net (Tables) HTML 603K
74: R54 Investment Properties (Tables) HTML 166K
75: R55 Income Tax (Tables) HTML 399K
76: R56 Assets Held for Sale and Inventories, Net (Tables) HTML 195K
77: R57 Other Assets, Net (Tables) HTML 103K
78: R58 Deposits by Customers (Tables) HTML 154K
79: R59 Interbank Deposits and Repurchase Agreements and HTML 150K
Other Similar Secured Borrowing (Tables)
80: R60 Borrowings From Other Financial Institutions HTML 171K
(Tables)
81: R61 Debt Instruments in Issue (Tables) HTML 215K
82: R62 Employee Benefit Plans (Tables) HTML 430K
83: R63 Other Liabilities (Tables) HTML 102K
84: R64 Provisions and Contingent Liabilities (Tables) HTML 224K
85: R65 Share Capital (Tables) HTML 94K
86: R66 Appropriated Reserves (Tables) HTML 84K
87: R67 Unconsolidated Structured Entities (Tables) HTML 116K
88: R68 Operating Income (Tables) HTML 638K
89: R69 Operating Expenses (Tables) HTML 200K
90: R70 Earning Per Share ('Eps') (Tables) HTML 96K
91: R71 Related Party Transactions (Tables) HTML 324K
92: R72 Liabilities From Financing Activities (Tables) HTML 169K
93: R73 Fair Value of Assets and Liabilities (Tables) HTML 1.27M
94: R74 Impacts on Application of New Standards (Tables) HTML 85K
95: R75 Risk Management (Tables) HTML 1.50M
96: R76 Reporting Entity (Details) HTML 118K
97: R77 MATERIAL ACCOUNTING POLICIES - Revised HTML 93K
presentation of Statement of Cash Flow (Details)
98: R78 MATERIAL ACCOUNTING POLICIES - Subsidiaries HTML 363K
(Details)
99: R79 MATERIAL ACCOUNTING POLICIES - Funds HTML 91K
administration (Details)
100: R80 MATERIAL ACCOUNTING POLICIES - FCP Fondo HTML 133K
Inmobiliario Colombia (Details)
101: R81 MATERIAL ACCOUNTING POLICIES - Exchange rate HTML 75K
(Details)
102: R82 MATERIAL ACCOUNTING POLICIES - Economic Scenario HTML 147K
Weightings (Details)
103: R83 MATERIAL ACCOUNTING POLICIES - Significant HTML 85K
increase in risk (Details)
104: R84 MATERIAL ACCOUNTING POLICIES - Written-Off loan HTML 107K
portfolio (Details)
105: R85 MATERIAL ACCOUNTING POLICIES - Premises and HTML 94K
equipment and Intangible assets (Details)
106: R86 MATERIAL ACCOUNTING POLICIES - Additional HTML 83K
information (Details)
107: R87 OPERATING SEGMENTS - Financial performance by HTML 237K
operating segment (Details)
108: R88 OPERATING SEGMENTS - Financial information of the HTML 105K
total assets and liabilities by operating segment
(Details)
109: R89 OPERATING SEGMENTS - Financial information of the HTML 91K
investments in associates and joint ventures by
operating segment (Details)
110: R90 OPERATING SEGMENTS - Geographic information HTML 101K
(Details)
111: R91 Cash and Cash Equivalents (Details) HTML 125K
112: R92 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 126K
Financial assets investments (Details)
113: R93 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 193K
Debt instruments portfolio by maturity (Details)
114: R94 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 127K
Equity instruments designated at fair value
through other comprehensive income (Details)
115: R95 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 113K
Securities pledged as collateral (Details)
116: R96 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 135K
Changes in gross carrying amount of debt
securities (Details)
117: R97 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 129K
Provisions detail for the debt instruments
portfolio using the expected credit losses model
(Details)
118: R98 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 137K
Changes in allowance for debt instruments measured
at amortized cost and fair value through other
comprehensive income (Details)
119: R99 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 103K
Carrying values of derivatives by type of risk
(Details)
120: R100 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 104K
Remaining contractual life of the derivatives
portfolio (Details)
121: R101 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 75K
Collateral for derivatives (Details)
122: R102 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 91K
Unrecognised gains or (Losses) for Derivatives
Trading (Details)
123: R103 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 123K
Hedging instruments of net foreign investment
(Details)
124: R104 FINANCIAL ASSETS INVESTMENTS AND DERIVATIVES - HTML 135K
Offsetting of derivatives (Details)
125: R105 LOANS AND ADVANCES TO CUSTOMERS, NET - Loans and HTML 99K
financial leasing operating portfolio (Details)
126: R106 LOANS AND ADVANCES TO CUSTOMERS, NET - Allowance HTML 112K
for loans losses (Details)
127: R107 LOANS AND ADVANCES TO CUSTOMERS, NET - Contractual HTML 80K
cash flows of loan portfolio (Details)
128: R108 LOANS AND ADVANCES TO CUSTOMERS, NET - Impact of HTML 88K
movements in the value of the portfolio and loss
allowance by stage (Details)
129: R109 LOANS AND ADVANCES TO CUSTOMERS, NET - Significant HTML 324K
changes in the loans and the allowance for loans
losses (Details)
130: R110 LEASES - Summary of finance leases as lessor HTML 95K
(Details)
131: R111 LEASES - Unsecured residual value (Details) HTML 84K
132: R112 LEASES - Amounts recognized as income for HTML 87K
extensions (Details)
133: R113 LEASES - Operating leases as lessor (Details) HTML 89K
134: R114 LEASES - Rollforward of right of use assets HTML 128K
(Details)
135: R115 LEASES - Change in lease liabilities (Details) HTML 87K
136: R116 LEASES - Maturity analysis of lease liabilities HTML 102K
(Details)
137: R117 LEASES - Weighted average rates and average useful HTML 84K
life of right of use assets (Details)
138: R118 LEASES - Statement of Income impact of leases HTML 101K
(Details)
139: R119 LEASES - Minimum payments lease liabilities HTML 101K
(Details)
140: R120 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 82K
Investments in associates and joint ventures
(Details)
141: R121 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 151K
Investments in associates (Details)
142: R122 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 123K
Changes in carrying amount of investments in
associates (Details)
143: R123 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 99K
Significant associates (Details)
144: R124 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 124K
Investments in joint ventures (Details)
145: R125 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 114K
Changes in carrying amount of investments in joint
ventures (Details)
146: R126 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES - HTML 116K
Significant joint ventures (Details)
147: R127 GOODWILL AND INTANGIBLE ASSETS, NET - Intangibles HTML 78K
assets and goodwill net (Details)
148: R128 GOODWILL AND INTANGIBLE ASSETS, NET - Intangible HTML 124K
assets (Details)
149: R129 GOODWILL AND INTANGIBLE ASSETS, NET - Goodwill HTML 79K
(Details)
150: R130 GOODWILL AND INTANGIBLE ASSETS, NET - Key HTML 95K
assumptions used to determine recoverable amount
of goodwill (Details)
151: R131 GOODWILL AND INTANGIBLE ASSETS, NET - Sensitivity HTML 132K
analysis (Details)
152: R132 GOODWILL AND INTANGIBLE ASSETS, NET - PA FAI CALLE HTML 87K
77 - Purchase Price Allocation (Details)
153: R133 GOODWILL AND INTANGIBLE ASSETS, NET - PA FAI CALLE HTML 99K
77 - Net assets acquired (Details)
154: R134 GOODWILL AND INTANGIBLE ASSETS, NET - WOMPI S.A.S. HTML 94K
Purchase Price Allocation (Details)
155: R135 GOODWILL AND INTANGIBLE ASSETS, NET - WOMPI S.A.S. HTML 124K
- Net assets acquired (Details)
156: R136 Premises and Equipment, Net (Details) HTML 193K
157: R137 INVESTMENT PROPERTIES - Reconciliation (Details) HTML 95K
158: R138 INVESTMENT PROPERTIES - Valuation Adjustments HTML 108K
(Details)
159: R139 INVESTMENT PROPERTIES - Amounts recognized in the HTML 79K
statement of income (Details)
160: R140 INCOME TAX - Components recognized in income HTML 124K
statement (Details)
161: R141 INCOME TAX - Reconciliation of effective tax rate HTML 114K
(Details)
162: R142 INCOME TAX - Other comprehensive income (Details) HTML 137K
163: R143 INCOME TAX - Deferred tax asset and liabilities HTML 192K
classification (Details)
164: R144 INCOME TAX - Temporary differences in HTML 77K
subsidiaries, branches, associates (Details)
165: R145 INCOME TAX - Tax credits (Details) HTML 79K
166: R146 ASSETS HELD FOR SALE AND INVENTORIES, NET - HTML 77K
Summary (Details)
167: R147 ASSETS HELD FOR SALE AND INVENTORIES, NET - HTML 86K
Inventories, net (Details)
168: R148 ASSETS HELD FOR SALE AND INVENTORIES, NET - Assets HTML 138K
held for sale (Details)
169: R149 Other Assets, Net (Details) HTML 104K
170: R150 DEPOSITS BY CUSTOMERS - Summary of Deposits HTML 83K
(Details)
171: R151 DEPOSITS BY CUSTOMERS - Summary of Time Deposits HTML 97K
(Details)
172: R152 DEPOSITS BY CUSTOMERS - Maturity of Time Deposits HTML 85K
(Details)
173: R153 INTERBANK DEPOSITS AND REPURCHASE AGREEMENTS AND HTML 89K
OTHER SIMILAR SECURED BORROWING - Money market
operations (Details)
174: R154 INTERBANK DEPOSITS AND REPURCHASE AGREEMENTS AND HTML 87K
OTHER SIMILAR SECURED BORROWING - Repurchases and
resale transactions (Details)
175: R155 BORROWINGS FROM OTHER FINANCIAL INSTITUTIONS - HTML 80K
Summary (Details)
176: R156 BORROWINGS FROM OTHER FINANCIAL INSTITUTIONS - HTML 95K
Obligations granted by foreign banks (Details)
177: R157 BORROWINGS FROM OTHER FINANCIAL INSTITUTIONS - HTML 80K
Obligations granted by foreign banks maturity
(Details)
178: R158 BORROWINGS FROM OTHER FINANCIAL INSTITUTIONS - HTML 102K
Obligations granted by domestic banks (Details)
179: R159 BORROWINGS FROM OTHER FINANCIAL INSTITUTIONS - HTML 80K
Obligations granted by domestic banks maturity
(Details)
180: R160 DEBT INSTRUMENTS IN ISSUE - Summary (Details) HTML 128K
181: R161 DEBT INSTRUMENTS IN ISSUE - Bonds classified by HTML 139K
currency, term and type of issue (Details)
182: R162 DEBT INSTRUMENTS IN ISSUE - Debt instruments in HTML 77K
issue by maturity (Details)
183: R163 EMPLOYEE BENEFIT PLANS - Liabilities relating to HTML 88K
post-employment benefit and long-term benefit
plans (Details)
184: R164 EMPLOYEE BENEFIT PLANS - Defined benefit pension HTML 100K
plan (Details)
185: R165 EMPLOYEE BENEFIT PLANS - Defined benefit pension HTML 106K
plan - Obligation (Details)
186: R166 EMPLOYEE BENEFIT PLANS - Defined benefit pension HTML 83K
plan - Plan assets (Details)
187: R167 EMPLOYEE BENEFIT PLANS - Severance obligation HTML 91K
(Details)
188: R168 EMPLOYEE BENEFIT PLANS - Retirement Pension HTML 110K
Premium Plan and Executive Pension Plan Premium -
Obligation (Details)
189: R169 EMPLOYEE BENEFIT PLANS - Retirement Pension HTML 85K
Premium Plan and Executive Pension Plan Premium -
Plan assets (Details)
190: R170 EMPLOYEE BENEFIT PLANS - Other long term benefits HTML 99K
(Details)
191: R171 EMPLOYEE BENEFIT PLANS - Defined contribution HTML 79K
plans (Details)
192: R172 EMPLOYEE BENEFIT PLANS - Economic assumptions used HTML 99K
in the determination of the present value of the
defined benefit plans (Details)
193: R173 EMPLOYEE BENEFIT PLANS - Estimated payment of HTML 92K
future benefits (Details)
194: R174 EMPLOYEE BENEFIT PLANS - Sensitivity analysis HTML 180K
(Details)
195: R175 EMPLOYEE BENEFIT PLANS - Short-term employment HTML 78K
benefit plans (Details)
196: R176 Other Liabilities (Details) HTML 100K
197: R177 PROVISIONS AND CONTINGENT LIABILITIES - Provisions HTML 100K
(Details)
198: R178 PROVISIONS AND CONTINGENT LIABILITIES - Changes in HTML 113K
provisions of financial guarantees and loan
commitments (Details)
199: R179 PROVISIONS AND CONTINGENT LIABILITIES - Financial HTML 86K
guarantees (Details)
200: R180 PROVISIONS AND CONTINGENT LIABILITIES - Loan HTML 86K
commitments (Details)
201: R181 PROVISIONS AND CONTINGENT LIABILITIES - Contingent HTML 153K
liabilities (Details)
202: R182 Share Capital (Details) HTML 111K
203: R183 Appropriated Reserves (Details) HTML 79K
204: R184 Unconsolidated Structured Entities (Details) HTML 100K
205: R185 OPERATING INCOME - Interest and valuation on HTML 86K
financial instruments (Details)
206: R186 OPERATING INCOME - Interest expenses (Details) HTML 93K
207: R187 OPERATING INCOME - Revenue from contracts with HTML 179K
customers (Details)
208: R188 OPERATING INCOME - Contract assets and contract HTML 84K
liabilities (Details)
209: R189 OPERATING INCOME - Fees and Commissions Expenses HTML 82K
(Details)
210: R190 OPERATING INCOME - Other operating income HTML 101K
(Details)
211: R191 OPERATING INCOME - Dividends and net income on HTML 143K
equity investments (Details)
212: R192 OPERATING EXPENSES - Salaries and employee benefit HTML 85K
(Details)
213: R193 OPERATING EXPENSES - Other administrative and HTML 128K
general expenses (Details)
214: R194 OPERATING EXPENSES - Impairment, depreciation and HTML 98K
amortization (Details)
215: R195 Earning Per Share ('Eps') (Details) HTML 104K
216: R196 RELATED PARTY TRANSACTIONS - Summary (Details) HTML 152K
217: R197 RELATED PARTY TRANSACTIONS - Additional HTML 87K
information (Details)
218: R198 Liabilities From Financing Activities (Details) HTML 103K
219: R199 FAIR VALUE OF ASSETS AND LIABILITIES - Carrying HTML 134K
amount and fair value of assets and liabilities
(Details)
220: R200 FAIR VALUE OF ASSETS AND LIABILITIES - Assets HTML 201K
measured at fair value on a recurring basis
(Details)
221: R201 FAIR VALUE OF ASSETS AND LIABILITIES - Liabilities HTML 117K
measured at fair value on a recurring basis
(Details)
222: R202 FAIR VALUE OF ASSETS AND LIABILITIES - Fair value HTML 111K
of assets that are not measured at fair value
(Details)
223: R203 FAIR VALUE OF ASSETS AND LIABILITIES - Fair value HTML 105K
of liabilities that are not measured at fair value
(Details)
224: R204 FAIR VALUE OF ASSETS AND LIABILITIES - Items HTML 86K
measured at fair value on a non-recurring basis
(Details)
225: R205 FAIR VALUE OF ASSETS AND LIABILITIES - HTML 151K
Reconciliation for all assets measured at fair
value (Details)
226: R206 FAIR VALUE OF ASSETS AND LIABILITIES - HTML 108K
Reconciliation for all liabilities measured at
fair value (Details)
227: R207 FAIR VALUE OF ASSETS AND LIABILITIES - Transfers HTML 113K
between levels (Details)
228: R208 FAIR VALUE OF ASSETS AND LIABILITIES - Significant HTML 167K
unobservable inputs and and the sensitivity of
these fair values (Details)
229: R209 FAIR VALUE OF ASSETS AND LIABILITIES - Valuation HTML 85K
techniques (Details)
230: R210 Impacts on Application of New Standards (Details) HTML 87K
231: R211 RISK MANAGEMENT - Maximum exposure to credit risk HTML 133K
- Financial instruments subject to impairment
(Details)
232: R212 RISK MANAGEMENT - Maximum exposure to credit risk HTML 89K
- Other financial instruments (Details)
233: R213 RISK MANAGEMENT - Commercial and Financial Leases HTML 123K
(Details)
234: R214 RISK MANAGEMENT - Analysis of the behavior and HTML 110K
impairment of the loan portfolio and financial
lease operations (Details)
235: R215 RISK MANAGEMENT - Loans and financial leases by HTML 134K
classification and type of collateral (Details)
236: R216 RISK MANAGEMENT - Financial assets classified in HTML 110K
Stage 3 (Details)
237: R217 RISK MANAGEMENT - Loans concentration by category HTML 116K
(Details)
238: R218 RISK MANAGEMENT - Concentration of loan by HTML 171K
maturity (Details)
239: R219 RISK MANAGEMENT - Concentration by past due days HTML 122K
(Details)
240: R220 RISK MANAGEMENT - Concentration of loans by HTML 132K
economic sector (Details)
241: R221 RISK MANAGEMENT - Credit concentration by country HTML 107K
(Details)
242: R222 RISK MANAGEMENT - Credit concentration by economic HTML 75K
group (Details)
243: R223 RISK MANAGEMENT - Credit quality of the borrower HTML 106K
(Details)
244: R224 RISK MANAGEMENT - Stage 3 loans and advances by HTML 113K
evaluation type (Details)
245: R225 RISK MANAGEMENT - Changes in ECL (Details) HTML 90K
246: R226 RISK MANAGEMENT - Impact on ECL for each HTML 86K
methodology (Details)
247: R227 RISK MANAGEMENT - Credit Quality Analysis of the HTML 109K
Group (Details)
248: R228 RISK MANAGEMENT - Individual evaluation of HTML 93K
impairment for other financial instruments
(Details)
249: R229 RISK MANAGEMENT - Level of collateral held HTML 83K
(Details)
250: R230 RISK MANAGEMENT - Risk exposure by economic sector HTML 116K
and risk region (Details)
251: R231 RISK MANAGEMENT - Risk exposure by credit rating HTML 104K
(Details)
252: R232 RISK MANAGEMENT - Relevant facts (Details) HTML 98K
253: R233 RISK MANAGEMENT - Interest Risk Sensitivity by HTML 165K
Bands and Zones (Details)
254: R234 RISK MANAGEMENT - Currency, Equity and Fund Risk HTML 79K
(Details)
255: R235 RISK MANAGEMENT - Total Market Risk VaR (Details) HTML 100K
256: R236 RISK MANAGEMENT - Sensitivity to Interest Rate HTML 91K
Risk of the Banking Book (Details)
257: R237 RISK MANAGEMENT - Liquidity risk exposure HTML 77K
(Details)
258: R238 RISK MANAGEMENT - Liquid Assets (Details) HTML 82K
259: R239 RISK MANAGEMENT - Contractual maturities of HTML 111K
financial assets (Details)
260: R240 RISK MANAGEMENT - Contractual maturities of HTML 130K
financial liabilities (Details)
261: R241 RISK MANAGEMENT - Financial guarantees (Details) HTML 83K
262: R242 RISK MANAGEMENT - Interest Rate Benchmark Reform HTML 93K
(Details)
263: R243 RISK MANAGEMENT - Technical capital (Details) HTML 132K
17: XML IDEA XML File -- Filing Summary XML 524K
20: XML XBRL Instance -- cib-20231231x20f_htm XML 40.17M
16: EXCEL IDEA Workbook of Financial Report Info XLSX 917K
12: EX-101.CAL XBRL Calculations -- cib-20231231_cal XML 635K
13: EX-101.DEF XBRL Definitions -- cib-20231231_def XML 4.16M
14: EX-101.LAB XBRL Labels -- cib-20231231_lab XML 5.00M
15: EX-101.PRE XBRL Presentations -- cib-20231231_pre XML 5.22M
11: EX-101.SCH XBRL Schema -- cib-20231231 XSD 1.13M
18: JSON XBRL Instance as JSON Data -- MetaLinks 1,226± 2.13M
19: ZIP XBRL Zipped Folder -- 0001558370-24-003957-xbrl Zip 3.05M
Exhibit 97.1
Bancolombia S.A.
CLAWBACK POLICY
I. BACKGROUND
Bancolombia S.A. (the “Company”) has adopted this policy (the “Policy”) to regulate the process of recuperating excess Incentive-Based Compensation granted to Executive Officers in the event of a Restatement of its financial statements.
This Policy is intended to comply with, and will be interpreted to be consistent with, the requirements of Section 303A.14 of the New York Stock Exchange (“NYSE”) Listed Company Manual (the “Listing Standard”).
The terms in uppercase will have the meaning assigned to them within this document.
II. STATEMENT OF POLICY
The Company will recover the amount of erroneously awarded Incentive-Based Compensation in the event that the Company is required to prepare an accounting restatement of its financial statements due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, (the “Restatement”) including accounting restatements made to correct an error in previously issued financial statements that is material to the previously issued financial statements or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.
In compliance with this Policy, the Company must recover the erroneously awarded Incentive-based Compensation except to the extent provided under Section V below.
III. SCOPE OF POLICY
| A. | Covered Persons and Recovery Period |
This Policy applies to Incentive-Based Compensation received by an Executive Officer who served as such at any time during the performance period for that Incentive-Based Compensation, while the Company has securities listed on an American Securities Exchange.
The Company shall recover the erroneously awarded Incentive-Based Compensation received during the three completed fiscal years immediately preceding the date on which the Company is required to prepare a Restatement (the “Recovery Period”).
Notwithstanding this look-back requirement, the Company is only required to apply this Policy to the Incentive-Based Compensation received by the Executive Officers on or after October 2, 2023.
For purposes of this Policy, the Incentive-Based Compensation shall be deemed “received” in the Company’s fiscal period during which the Financial Reporting Measure is attained, even if the payment occurs after the end of that fiscal period.
| B. | Transition Period |
This Policy applies to any transition period that results from a change in the Company´s fiscal year within the Recovery Period, provided that the transition period between the last day of previous fiscal year and the first day of the new fiscal year that comprises a period of nine to 12 months and is considered a complete fiscal year.
| C. | Determining Recovery Period |
For the purpose of determining the Recovery Period, the date on which it is considered that the Company was required to prepare the Restatement is the earliest that occurs between:
| ● | The date the Board of Directors concludes, or reasonably should have concluded, the Company is required to prepare a Restatement, and |
| ● | The date a court, regulator, or other legally authorized body directs the Company to prepare a Restatement. |
For clarity, the Company’s obligation to recover erroneously awarded Incentive-Based Compensation under this Policy is not dependent on if or when a Restatement is filed
IV. AMOUNT SUBJECT TO RECOVERY
| (a) | Recoverable Amount: The amount of Incentive-Based Compensation subject to recovery under this Policy is the amount that exceeds the amount of Incentive-Based Compensation that would have been received had it been determined based on the restated amounts, computed without regard to any taxes or social security paid. |
| (b) | Compensation based on stock price or TSR: For Incentive-Based Compensation based on stock price or total shareholder return (“TSR”), where the amount of erroneously awarded Incentive-Based Compensation is not subject to mathematical recalculation, the recoverable amount will be determined by the Designation, Compensation and Development Committee |
| based on a reasonable estimate of the effect of the Restatement on the stock price or TSR upon which the Incentive-Based Compensation was received. In such event, the Company must maintain documentation that supports the determination of the estimation and provide such documentation to NYSE. |
V. EXCEPTIONS
In compliance with this Policy, the Company shall recover the overpaid Incentive-Based Compensation reasonably promptly, except to the extent that the conditions set out below are met and that the Designation, Compensation and Development Committee determines that recovery would be impracticable:
| (a) | Direct expense exceeds recoverable amount. The direct expense paid to a third party to assist in the enforcement of this Policy would exceed the amount to be recovered; provided, however, that before concluding it would be impracticable to recover any amount of the erroneously awarded Incentive-Based Compensation based on expense of enforcement, the Company has made a reasonable attempt to recover the such erroneously awarded Incentive-Based Compensation, has documented said attempt, and has provided the documents to NYSE. |
| (b) | Violation of Home Country Law. Recovery would violate Colombian law where such law was adopted prior to November 28, 2022; provided, however, that the Company obtains an opinion of a Colombian counsel acceptable to NYSE in that sense and provides such opinion to NYSE. |
| (c) | Recovery from Certain Tax-Qualified Retirement Plans. Recovery would likely cause an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a) and regulations thereunder. |
VI. PROHIBITION AGAINST INDEMNIFICATION
Notwithstanding the terms of any indemnification arrangement or insurance policy with any Executive Officer covered by this Policy, the Company will not indemnify any Executive Officer or former Executive Officer for the devolution of the overpaid Incentive-Based Compensation, nor will it pay or reimburse any costs associated with the hiring of insurance to finance the amounts recoverable under this Policy.
VII. DISCLOSURE
The Company will file all disclosures with respect to this Policy in accordance with the requirements of the U.S. Federal securities laws, including the disclosure required by the applicable Securities and Exchange Commission (“SEC”) filings and the Colombian securities law regarding relevant information.
VIII. DEFINITIONS
The following terms will have the following definitions for the purposes of this Policy:
“Executive Officer” means the Company’s president, principal financial officer, principal accounting officer (or if there is no such accounting officer, the controller), any vice-president of the Company in charge of a principal business unit, division, or function (such as sales, administration, or finance), any other officer who performs a policy-making function, or any other person who performs similar policymaking functions for the Company. Executive officers of the Company’s subsidiaries are deemed Executive Officers of the Company if they perform such policy making functions for the Company. Policy-making function is not intended to include policymaking functions that are not significant. Identification of an Executive Officer for purposes of this Policy will include at a minimum executive officers identified pursuant to 17 CFR 229.401(b).
“Financial Reporting Measures” means any of the following:
(i) measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures that are derived wholly or in part from such measures, (ii) stock price and (iii) TSR. A Financial Reporting Measure need not be presented within the Company’s financial statements or included in a filing with the SEC.
“Incentive-Based Compensation” means any compensation that is granted, earned, or vested based wholly or in part upon the attainment of a Financial Reporting Measure.
IX. ADMINISTRATION; AMENDMENT; TERMINATION
All determinations under this Policy will be made by the Board of Directors, including determinations regarding how any recovery of the overpaid Incentive-Based Compensation under this Policy is effected. Any determinations of the Board of Directors will be final, binding and conclusive and need not be uniform with respect to each individual covered by this Policy.
The Board of Directors may amend or terminate this Policy anytime.
X. EFFECTIVENESS; OTHER RECOUPMENT RIGHTS
This Policy shall be effective as of December 1st, 2023. Any right of recoupment under this Policy is in addition to, and not in lieu of, any other remedies or rights of recoupment that may be available to the Bank and its subsidiaries and affiliates under applicable law or pursuant to the terms of any similar policy or similar provision in any employment agreement, equity award agreement or similar agreement.
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/26/24 | None on these Dates | ||
| For Period end: | 12/31/23 | |||
| 10/2/23 | ||||
| 11/28/22 | ||||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/14/08 Bancolombia SA F-6 4:316K Emmet Marvin & Mart… LLP |