Company: CIB
Filing Date: 2025-11-14
Form Type: 6-K
Source: 0002058897-25-000052
Chunk: 18

Company: Grupo Cibest S.A.
Filing Date: 2025-11-14
Form: 6-K
Chunk 18
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 policies, manuals, methodologies, structure, or any other relevant elements that may impact its effectiveness.

Grupo Cibest has an corporate operational risk management framework, which aims to adequately manage risks to minimize, avoid, or reduce the occurrence of adverse events and/or reduce their consequences or costs if they do occur. During the third quarter of the current year, no new risks or changes in existing risks were identified that significantly modify Grupo Cibest´s operational risk exposure.

#### Consolidated
Losses incurred during the third quarter of 2025 reached COP 82,460 million, representing a 20% increase compared to the second quarter of the same year. This increase is primarily due to provisions generated by claims related to fraud and transactional consistency issues with transfers in Nequi. To mitigate these risks, Grupo Cibest makes ongoing adjustments to transactional and behavioral monitoring and conducts security campaigns to mitigate social engineering fraud.

#### Separated
Losses incurred during the third quarter of 2025 reached COP 82,274 million, representing an 18% increase compared to the second quarter of the same year. For the reasons explained above, this increase is primarily due to claims related to fraud and technological failures in the processing of monetary transactions at Nequi.

#### FINANCIAL LEVERAGE RISK

#### Separated
Grupo Cibest monitors its financial structure using the double leverage ratio, a key indicator that reflects the level of indebtedness used to finance investments in subsidiaries. This metric helps assess the risk that the holding company may face financial strain or solvency issues when such investments are primarily funded through debt, creating a two-tier leverage structure:

• At the holding company level, where debt is incurred to invest in subsidiaries.

• At the subsidiary level, where each entity may also carry its own debt.

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As of September 2025, Grupo Cibest’s double leverage ratio stood at 105.7%, based on the book value of investments in subsidiaries of COP 45,325 billion, compared to Grupo Cibest’s accounting equity of COP 42,868 billion.

This level remains within the internal thresholds established by management and is subject to continuous monitoring as part of Grupo Cibest's financial risk management practices.

#### OTHER RELEVANT RISKS
The following is an analysis of the most significant risks for Grupo Cibest Consolidated as of September 30, 2025:

#### •

#### Regulatory And Legal Risk
During the third quarter of 2025, relevant regulatory changes were recorded in Colombia