COLUMBIA BANKING SYSTEM, INC.
For the period ended Sep 30, 2026. Filed Nov 5, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 5, 2026
COLB$31.00+1.7%Stored close · as of Nov 9, 2026
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GLOSSARY
| GLOSSARY OF DEFINED TERMS | |
|---|---|
| ACL | Allowance for Credit Losses |
| ACLLL | Allowance for Credit Losses on Loans and Leases |
| ASU | Accounting Standards Update |
| Bank | Columbia Bank |
| Basel III | Basel Capital Framework (third accord) |
| BOLI | Bank-Owned Life Insurance |
| CECL | Current Expected Credit Losses |
| CODM | Chief Operating Decision Maker |
| Columbia | Columbia Banking System, Inc. |
| Company | Columbia Banking System, Inc. and its Subsidiaries |
| CRE | Commercial Real Estate |
| DCF | Discounted Cash Flow |
| EVE | Economic Value of Equity |
| ESPP | Employee Stock Purchase Plan |
| FASB | Financial Accounting Standards Board |
| FDIC | Federal Deposit Insurance Corporation |
| Federal Reserve | Board of Governors of the Federal Reserve System |
| FHLB | Federal Home Loan Bank of Des Moines |
| FinPac | Financial Pacific Leasing, Inc. |
| FOMC | Federal Open Market Committee |
| FRB | Federal Reserve Bank |
| GAAP | Generally Accepted Accounting Principles |
| GDP | Gross Domestic Product |
| GNMA | Government National Mortgage Association |
| HELOC | Home Equity Line of Credit |
| HOA | Homeowners Association |
| LGD | Loss Given Default |
| LIHTC | Low Income Housing Tax Credit |
| MSR | Mortgage Servicing Rights |
| NOL | Net Operating Loss |
| NM | Not Meaningful |
| Pacific Premier | Pacific Premier Bancorp, Inc. |
| PCD | Purchased with Credit Deterioration |
| PD | Probability of Default |
| RUC | Reserve for Unfunded Commitments |
| SBA | Small Business Administration |
| SEC | Securities and Exchange Commission |
| SOFR | Secured Overnight Financing Rate |
| UHC | Umpqua Holdings Corporation |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.