COLUMBIA BANKING SYSTEM, INC.
For the period ended Jun 30, 2025. Filed Aug 6, 2025.
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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.
Jun 30, 2025 · Filed Aug 6, 2025
COLB$30.48+0.2%Stored close · as of Nov 6, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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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 (dba: Umpqua Bank) |
| Bank Merger | Pacific Premier Bank, National Association, will merge with and into the Bank, with the Bank surviving |
| Basel III | Basel Capital Framework (third accord) |
| BOLI | Bank Owned Life Insurance |
| CECL | Current Expected Credit Losses |
| Columbia | Columbia Banking System, Inc. |
| Company | Columbia Banking System, Inc. and its Subsidiaries |
| CRE | Commercial Real Estate |
| CVA | Credit Valuation Adjustments |
| DCF | Discounted Cash Flow |
| EVE | Economic Value of Equity |
| 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 |
| LGD | Loss Given Default |
| LIHTC | Low Income Housing Tax Credit |
| Merger | Merger Sub will merge with and into Pacific Premier, with Pacific Premier surviving |
| Mergers | The Merger, together with the subsequent merger of Pacific Premier with and into Columbia, with Columbia surviving |
| Merger Agreement | Agreement dated as of April 23, 2025 by and among Columbia, Pacific Premier, and Merger Sub. |
| Merger Sub | Balboa Merger Sub, Inc. |
| 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 |
| Umpqua Merger | Umpqua Holdings Corporation merged with and into Columbia, with Columbia as the surviving corporation |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.