Consolidated Balance Sheet As of December 31, 2012 and 2011 (Amounts stated in millions of Colombian pesos)

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Lydia Lynch
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1 Consolidated Balance Sheet As of December 31, 2012 and 2011 ASSETS Cash and cash equivalents, net (Note 3) Asset positions in money market and related transactions Investments, net (Note 4) Marketable debt securities Held-to-maturity investments Available-for-sale investments in debt securities Available-for-sale investments in equity securities Less - Debt securities investments provision (2.703) (20.185) Total investments, net Loan Portfolio (Note 5) Commercial Consumer Housing - Mortgage Less - Provision for Loan Losses ( ) ( ) Total Net Loan Portfolio ,26277 Acceptances and derivatives Accounts receivable, net Assets available for sale and foreclosed assets, net - - Property and equipment, net Prepaid expenses and deferred charges (Note 6) Trust rights (Note 6) Appraisals, net (Note 6) Other assets, net (Note 6) TOTAL ASSETS ,18216 CONTINGENT AND MEMORANDUM ACCOUNTS DEBIT CONTINGENT ACCOUNTS DEBIT MEMORANDUM ACCOUNTS The undersigned Legal Representative and do hereby certify the we have previously verified the assertions contained in these Financial Statements and that the same have been truly taken from the accounting books..

2 Consolidated Balance Sheet LIABILITIES Deposits and financial claims (Note 7) Checking Accounts Fixed-term deposit certificates Savings deposits Banks and correspondents Financial claims for banking services Collection banking services Other Total deposits and financial claims Liability positions in money market and related transactions Acceptances and derivatives Bank loans and other financial liabilities (Note 8) Accounts payable Long-term Debt Other liabilities Consolidated Labor Obligations Deferred income Deferred partial payments Retirement pensions Other Total other liabilities Estimated liabilities and provisions (Note 9) Minority interest (Note 10) TOTAL LIABILITIES STOCKHOLDERS' EQUITY (Note 9) Capital stock Reserves Appraisal surplus Results from prior periods Results for the period TOTAL STOCKHOLDERS' EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY CONTINGENT AND MEMORANDUM ACCOUNTS CREDIT CONTINGENT ACCOUNTS CREDIT MEMORANDUM ACCOUNTS The undersigned Legal Representative and do hereby certify the we have previously verified the assertions contained in these Financial Statements and that the same have been truly taken from the accounting books..

3 Consolidated Statements of Income For the years ended as of December 31, 2012 and 2011 Interest income Loan income Demand deposits Ordinary Interbanking funds sold Yields from transfer commitments in simultaneous transactions Other interest Total Interest expenses Savings deposits Fixed-term deposit certificates Interest on bank loans and other financial liabilities Ordinary interbanking funds purchased Interest and amortization of long-term debt Yields from transfer commitments in simultaneous transactions Other interest Total Net Interest Margin Non-interest income and expense Marketable investments valuation Yields from fixed-income non-marketable investments Yields from held-to-maturity investments Commissions and fees, net Profit on repurchase agreements' short positions (669) Profit from sale of investments, net (9.772) 18 Exchange Rate profit, net Profit on valuation of cash transactions, neto (2) (17) Profit on valuation of derivatives, net (1.390) Total Gross financial margin Other revenues (and expenses) from the operation Personnel expenses ( ) ( ) Amortization and depreciation (33.682) (26.948) Administrative expenses ( ) ( ) Other operating revenues Operating recoveries - portfolio and accounts receivable Operating risk recoveries Provision for Loan Losses and Accounts Receivable ( ) ( ) Investment Securities Provision (21) (19.235) Other (34.697) Total ( ) ( ) Net operating results Other non-operating results Minority interests (373) (326) Income tax provision (55.582) (46.806) Net income The undersigned Legal Representative and do hereby certify the we have previously verified the assertions contained in these Financial Statements and that the same have been truly taken from the accounting books.

4 Consolidated Statements of Changes in Stockholders' Equity For the years ended December 31, 2012 and 2011 Capital Stock Reserves Appraisal Surplus Results of Prior Periods Results for the Period BALANCES AS OF DECEMBER 31, Total Change from appraisals Distribution of net profits Appropriation of net profits Profit for the period BALANCES AS OF DECEMBER 31, Change from appraisals Distribution of net profits Consolidation adjustment CIVAL's profits previous year Appropriation of net profits Profit for the period BALANCES AS OF DECEMBER 31, The undersigned Legal Representative and do hereby certify the we have previously verified the assertions contained in these Financial Statements and that the same have been truly taken from the accounting books.

5 Consolidated Statements of Cash Flows For the years ended December 31, 2012 and 2011 CASH FLOWS FROM OPERATING ACTIVITIES: Profit for the year Items that do not generate cash flows: Investments provision Loan Portfolio provision Accounts receivable provision Assets available for sale and foreclosed assets provision - 11 Other assets provision Depreciation Amortization Retirement pension provision Profit on sale of Assets available for sale and foreclosed assets, net (1) (21) Profit on sale of property and equipment, net (20.801) (38.806) Loss (profit) on simultaneous transactions and repurchase agreements, net 669 (18) Profit on investments valuation, net ( ) (92.614) (Profit) Loss on derivatives valuation, net (2.574) Loss (profit) on sale of investments, net (11.888) Loss on cash transactions 3 17 Recovery of loan portfolio ( ) (79.322) Recovery of accounts receivable (2.558) (558) Recovery of written-off assets (12.503) (15.615) Refund of property and equipment provisions - - Refund of provisions on Assets available for sale and foreclosed assets - (74) Refund of investments provisions (17.503) (16.604) Refund of other assets provisions (843) (495) Refund of retirement pension provisions - (21.083) Refund of other provisions (9.210) (5.961) Items generated in operating activities: (15.899) (66.156) Decrease (increase) in interbank funds, net ( ) Increase in loan portfolio ( ) ( ) Increase in acceptances and derivatives, net (17.713) (68.130) (Increase) decrease in accounts receivable (36.927) Increase in other assets (30.967) (48.498) Increase in deposits and financial claims Increase (decrease) in accounts payable (8.262) Increase (decrease) in other liabilities (1.555) Increase in accrued liabilities and provisions Payments of retirement pensions (20.588) (20.547) NET CASH PROVIDED BY OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Increase in investments (28.320) (50.268) Decrease in Assets available for sale and foreclosed assets 1 84 Decrease in property and equipment Dividends received NET CASH USED IN INVESTING ACTIVITIES (15.470) (4.811) CASH FLOWS FROM FINANCING ACTIVITIES Decrease in other financial liabilities (28.176) (50.094) Decrease in Long-term Debt (22.564) - Minority Interest Payment of dividends - (35.752) NET CASH USED IN FINANCING ACTIVITIES (50.367) (85.520) Increase (decrease) in cash and deposits in banks (2.137) Cash and deposits in banks at beginning of period (net) NET CASH AT THE END OF THE PERIOD The undersigned Legal Representative and do hereby certify the we have previously verified the assertions contained in these Financial Statements and that the same have been truly taken from the accounting books.

HELM BANK S.A. AND IT'S SUBSIDIARIES

HELM BANK S.A. AND IT'S SUBSIDIARIES CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31st AND JUNE 30th, 2013 ASSETS Cash and cash equivalents, net (Note 2) $ 1,489,531.2 $ 941,524.3 Assets from money market and related transactions (Note 3) 181,843.9