June 30, 2015 OTHER ACCOUNTS RECEIVABLE, NET OTHER LIABILITIES

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1 Consolidated Statement of Financial Position At 2016 (With comparative figures at 2015) ASSETS LIABILITIES AND EQUITY CASH AND CASH EQUIVALENTS LIABILITIES FINANCIAL INVESTMENT ASSETS FINANCIAL LIABILITIES AT FAIR VALUE AT FAIR VALUE WITH CHANGES IN RESULTS Derivatives and spot operations Debt Equities FINANCIAL LIABILITIES AT AMORTIZED COST Derivatives and spot operations Customer deposits Short-term debt DEBT INVESTMENTS AT AMORTIZED COST Liabilities for rediscounts and to banks abroad Total investments Long-term debt LOANS PROVISIONS Commercial Employee benefits Consumer Legal contingencies Home mortgages Other provisions Provision ( ) ( ) Total loans, net INCOME TAX AND CREE LIABILITIES Deferred accounts OTHER ACCOUNTS RECEIVABLE, NET OTHER LIABILITIES NON-CURRENT ASSETS HELD FOR SALE TOTAL LIABILITIES TANGIBLE ASSETS, NET EQUITY Investment properties Equipment delivered under leasaing agreements Paid capital Property and equipment in own use Reserves Share placement premium INTANGIBLE ASSETS, NET First adoption of IFRS Revaluations Other comprehensive results Other intangible assets Accumulated resuilts in convergence to IFRS (754) (772) Results of previous periods (71.330) (79.426) INCOME TAX ASSETS Profit for the period Deferred accounts Total Controlling Interest OTHER ASSETS Non-controlling interest TOTAL EQUITY TOTAL ASSETS TOTAL LIABILITIES AND EQUITY

2 Consolidated Statement of Results At 2016 (With comparative figures for the semester ended on 2015) Continuous operational income Income from interest and valuations Interest on loans and leasing operations $ Valuation of financial investments in debt at amortized cost Valuation of financial investments in debt at fair value Valuation of financial investments in equities at fair value (73.466) (48.118) Valuation of trading derivatives Other interest Total income from interest and valuations Expense on interest and valuations Current accounts Term deposits Savings accounts Total expense on interest and valuations Bank borrowings and other interest Total interest expense Net income from interest and valuations Provisions Loans, leasing operations and interest receivable Foreclosed and restored assets Income net of interest and valuations net of provisions Income from commissions and fees Expense on commissions and fees Net income from commissions and fees Other income Profit on sale of investments Dividends and other capital yields Exchange Recoveries on loans, leasing operations and accounts receivable Other Total Other Income Other Expenses Payroll Loss on sale of investments Exchange Overhead Depreciation and amortizations Other Total Other Expenses Profit before tax Income tax PROFIT FOR THE PERIOD $ Continuous operating profit attributable to: Controlling interests $ Non-controlling interests $

3 Consolidated Statement of Cash Flows For the semester ended on 16 (With comparative figures for the semester ended on 2015) Cash flows from operating activities June 30/16 June 30/15 Profit for the period $ Reconciliation of results for the period and net cash provided by operating activities Income tax expense (33.339) (55.480) Depreciation and amortizations (10.221) (9.374) Impairment of loans (provisions) ( ) ( ) Recoveries of loans and accounts receivable Profit on sale of trading derivatives Profit/Loss on valuation of investments Profit / Loss on sale of investments (11.067) (5.501) (12.890) Changes in operating assets and liabilities Decrease (Increase) in loans ( ) Decrease (Increase) in other accounts receivable from operating activities (54.271) (51.204) Increase in customer deposits Increase in other accounts payable from operating acitivies ( ) (19.322) Decrease in provisions Decrease (Increase) in other non-financial assets ( ) Increase in employee benefit plans (1.302) 525 Variation in deferred tax (35.460) (57.330) Variation in derivatives (43.052) Increase (Decrease) in other equity contributions from adjustments and eliminations (8.950) (52.857) Net cash (used in) provided by operating activities Cash flows from investment activities (Increase) in tangible and intangible assets, net Decrease (Increase) in investments ( ) ( ) Increase in non-current assets available for sale (37.637) 139 Increase in investment properties - - Net cash provided by (used in) investment activities ( ) ( ) Cash flows from financing activities Pasivos financieros de Largo Plazo ( ) Pasivos financieros de Corto Plazo Net cash provided by financing activities Net increase in cash and cash equivalents ( ) Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year $

4 Consolidated Statement of Changes in Equity For the semester ended on 2016 With comparative figures for the period ended on 2015 (Amounts in millions of Colombian pesos, except per-share information) Results of convergence Profit from Profit for Non-controlling Mandatory Voluntary Share placement IFRS first Other comprehensive previous the Capital Reserve Reserve premium adoption Results periods Period Interests Equity Balance at December 31, (45.702) Appropriated to Mandatory Reserve ( ) 0 (41.278) Net movement of Other Comprehensive Results (27.189) (27.189) Adjustments and eliminations (34.496) Profit for the period Balance at June $ (80.198) Profit from Non-controlling Mandatory Voluntary Share placement IFRS firs Other comprehensive Previous the Capital Reserve Reserve premium adoption results periods period interests Equity Balance at December 31, (40.971) Appropriated to Mandatory Reserve in the Parent ( ) 0 (81.039) Net movement of Other Comprehensive Results Movement of net profits of previous periods (31.113) 0 0 (31.113) Adjustments and eliminations Profit for the period Balance at 2016 $ (72.084)

5 Consolidated Statement of Other Comprehensive Results For the semester ended on 2016 (With comparative figures for the period ended on 2015) NET PROFIT FOR THE YEAR $ Items which may subsequently be reclassified to Result Profit (Loss ) on conversion of the financial statements (21.498) (50.489) Income tax related to components of Other Comprehensive Results (2.006) (363) Profit/Loss from difference in loan impairment between the consolidated and separate financial statements (6.777) Loss on non-controlling interest 156 (3.590) Surplus from the equity method (386) (1.375) Other equity items, Net (27.191) Items not to be reclassified to Results Profit (loss) from Employee Benefit Plans - - Total Other Comprehensive Results for the year after tax $ (27.191) Total Other Comprehensive Results for the year $