Company: CIB
Filing Date: 2025-08-15
Form Type: 6-K
Source: 0002058897-25-000035
Chunk: 10

Company: Grupo Cibest S.A.
Filing Date: 2025-08-15
Form: 6-K
Chunk 10
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5, reaching USD 1.06 millions. This increase was primarily explained by significant loan portfolio growth in Banistmo and Bancolombia Panama. However, this effect was partially offset by the rise in deposit accounts at Bam and in Grupo Cibest Consolidated’s CDTs, which helped reduce the net impact on NII sensitivity.

#### Separated
Grupo Cibest measures market risk exposure using a Value at Risk (VaR) methodology based on weighted historical simulation, with a 99% confidence level and a 10-day time horizon.

As of June 30, 2025, Grupo Cibest’s exchange rate VaR amounted to COP 1.6 trillion, driven by exposure to the U.S. dollar.

#### III.
MATERIAL VARIATIONS THAT HAVE OCCURRED IN THE RISKS TO WHICH THE ISSUER IS EXPOSED, OTHER THAN MARKET RISK, AND THE MECHANISMS IMPLEMENTED TO MITIGATE THEM

#### LIQUIDITY RISK
Liquidity risk is understood as the inability to fully and timely meet payment obligations on their due dates due to insufficient liquid resources and/or the need to incur excessive funding costs. Situations such as downgrades in Grupo Cibest Consolidated’s credit ratings would increase the cost of funds and hinder its ability to attract deposits or renew maturing debt.

#### Consolidated
The analysis presented below for Grupo Cibest Consolidated is based on a comparison with the information reported by Grupo Bancolombia as of March 31, 2025.

The principles and guidelines for liquidity risk management remain consistent with those disclosed for Grupo Bancolombia as of March 31, 2025.

During the analysis period, Grupo Cibest Consolidated maintained sufficient liquidity levels, which allowed it to meet all internal and regulatory indicators. Additionally, liquidity monitoring did not report any alerts

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indicating potential risk, and liquid assets comfortably exceeded the established limits to cover the liquidity requirements.

The coverage ratio decreased from 247.07% in March 2025 to 236.56% in June 2025. This variation was mainly explained by an increase in the 30-day liquidity requirements of Bancolombia and Bancolombia Panama, as a result of higher projections for term deposits (CDTs) and interbank loans, respectively.

#### Separated
To estimate liquidity risk, a cash flow is calculated to ensure that liquid assets held are sufficient to cover potential net cash outflows in