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In forceBanks and other credit institutionsLast checked 13 November 2026

Weekly main balance-sheet accounts (Formato 281)

A regulatory return listed by the Superintendencia Financiera de Colombia (SFC), Colombia.

Each week, banks and other credit institutions report the balances of their main asset and liability accounts under the Plan Único de Cuentas (PUC), as at the close of the week, so the SFC can track the banking system's balance sheet in near-real time. Source

Official title: Informe Semanal Principales Cuentas Activas y Pasivas - Saldos al Cierre

The facts

Who files
Banks, finance corporations, Bancoldex (the state foreign-trade bank), Findeter (the territorial development finance agency), Finagro (the agricultural finance fund), Icetex (the student-loan agency), Fonade (the national development fund), Fogafin (the deposit guarantee fund for banks), the National Savings Fund (FNA), Fogacoop (the deposit guarantee fund for financial co-operatives), finance companies ('compañías de financiamiento'), financial co-operatives' apex ('grado superior') organisations and credit co-operatives, as the SFC's index of formats lists the filer types for this format. Source
How often
Weekly. Source
Deadline
Not stated in the SFC's index of formats; the exact monthly, quarterly or biweekly transmission date is set in the Circular Externa that adopted or last modified this format, or in a yearly calendar circular, none of which was read individually for this format so far. Source
Format
Flat file, Web form. Submitted via the RAS and WEB channels. Source
How it is filed
Filing routes recorded for the SFC: RAS and WEB; MURIC; Smartsupervision. See how firms file with the SFC.
Status
In force
Legal basis
Group
Banks and other credit institutions

Templates (1)

The tables and forms inside the return. Plain name first, the SFC's code in brackets.

  • Weekly main balance-sheet accounts (F.1000-44)

One reporting form, counted from the index. Source

Validation rules

The SFC publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: Narrative arithmetic and structural checks in Capítulo XVI of the Circular Básica Contable y Financiera: PUC subaccounts must sum to their account, accounts to their group and groups to their class; legal-currency plus foreign-currency values must equal the reported total; a zero-balance PUC code is not reported unless the zero is the result of summing its own components; and files with any PUC code not enabled for that entity, or any arithmetic mismatch, are treated by the SFC as not received..

This is the SFC's one general, confirmed validation framework for PUC-coded data sent via RAS or WEB; whether it covers every cell of this particular format was not checked line by line so far.

The rules, on superfinanciera.gov.co

How they were counted

Capítulo XVI does not number its checks individually; this library counts none.

Counts are in the SFC's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. The SFC's 'Estados Financieros de las entidades vigiladas bajo NIIF' page publishes financial-statement data by institution, through a dynamic application and a Power BI dashboard; the SFC does not say which published figures come from this specific weekly format by name. Source

Where it is published (Dynamic web application / Power BI dashboard)

  • Estados Financieros de las entidades vigiladas bajo NIIF

    Firm by firm · Dynamic web application / Power BI dashboard

    Financial statements under IFRS (NIIF) for supervised entities, published through a dynamic web application and a Power BI dashboard, covering banks, insurers, pension and severance funds, trust companies and securities firms alike. The SFC does not say which published figures come from which specific format by name. Source

Official documents (5)

The SFC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Índice de Formatos

    Data dictionary · XLS · 157.0 KB

    The SFC's master list of every reporting format: number, name, periodicity, the Circular Externa that adopted or last modified it, and which entity types must file it.

    SHA-256 8bf829ffe1feshow in full8bf829ffe1fe745c00ee2cd6529545fdee447f88811d30cab6cc8935aa656311
  • Índice de Proformas

    Data dictionary · XLS · 157.5 KB

    The SFC's master list of reporting forms (proformas), cross-referenced to the format numbers above, naming the submission channel (RAS, WEB, WEBSERVICE, e-mail or paper) for each.

    SHA-256 ab70b92b22dashow in fullab70b92b22daf732ec2c19047be347b1e61a602fb809192e5254b0f1ae59d653
  • Capítulo XVI: Validaciones Previas a la Transmisión o Retransmisión de Estados Financieros Vía RAS (Circular Básica Contable y Financiera)

    Validation rules · DOC · 277.0 KB

    Describes, in prose, the arithmetic and structural checks the SFC runs on PUC-coded financial-statement data sent via RAS before accepting it.

    SHA-256 5a3f12eb0a5eshow in full5a3f12eb0a5e4e9c5c8935cfaa4fba6136ab08ab2e91853d1f1887dccecd18e2
  • Circular Externa No. 043 de 1994: Obligatoriedad en el Reporte de Formatos de Transmisión Vía Módem

    Legal text · PDF · 11.5 KB · 31 May 1994

    The circular that made sending every defined report format obligatory, citing Article 335(2) of the Estatuto Orgánico del Sistema Financiero (financial system organic statute) on the evidential weight of compliance.

    SHA-256 9b84c0d161f3show in full9b84c0d161f3ef934802ac65d62b28db558ac8dee517a385152b1fd198293727
  • Circular Básica Contable y Financiera (Circular Externa 100 de 1995)

    Legal text · HTML · 1995

    The SFC's compiled accounting and financial-reporting circular; the hub page lists each chapter and its amendments as separate downloads, so no single size or SHA-256 covers the whole circular.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see SFC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Fuente: Superintendencia Financiera de Colombia www.superfinanciera.gov.co

Last checked 13 November 2026.