ANNUAL AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2025 Contents
- Report of the auditor general on the financial statements and other legal and regulatory requirements
- Simplified Statement of Comprehensive Income
- Simplified Statement of Financial Position
- Statement of Changes in Equity
- Statement of Cash Flows
-
Selected Performance Indicators / Key Financial Data
NAT I ONAL AUD I T OFF I CE
My No.
BAN/C/HDFC/FA/2025/01 Your No.
DsW March 2026
Chairman
Housing Development Finance Corporation Bank
Report of the Auditor General on the Financial Statements and Other Legal and Regulatory
Requirements of the Housing Development Finance Corporation Bank for the year ended 31
December 2025 in terms of Section 12 of the National Audit Act, No. 19 of 2018.
Financial Statements
Opinion
The audit of the Financial Statements of the Housing Development Finance Corporation Bank (the "Bank") for the year ended 31 December 2025 comprising the statement of financial position as at 31 December 2025 and the income statement, statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the Financial Statements, including material accounting policy information, was carried out under my direction in pursuance of provisions in Article 154(1) of the Constitution of the Democratic Socialist Republic of Sri Lanka read in conjunction with provisions of the National Audit Act No. 19 of 2018 and Finance Act No.38 of 197.1 . My report to Parliament in pursuance of provisions in Article 154 (6) of the Constitution will be tabled in due course.
In my opinion, the accompanying financial statements of the Bank give a true and fair view of the financial position of the Bank as at 31 December 2025, and of its financial performance and its cash flows for the year then ended in accordance with Sri Lanka Accounting Standards.
Basis for Opinion
I conducted my audit in accordance with Sri Lanka Auditing Standards (SLAuSs). My responsibilities, under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section ofmy report. I believe that the audit evidence I have obtained is sufficient and appropriate
'1.3 Key Auilit Matters
hey Aridit Mattci s are those matter s that, in my professional j tidginent, were of rriost significance in my audit of the Finaiicia! Statements of the current period. q liese matter s were addressed in the context of my atidit of the Financial Statements as a whole, and in forming my audit opinion thereon, and 1 do not provide a separate opinion on these rriatters. For each matter below, my description of how my audit addressed the matter is provided in that context.
I have ftilfilied the responsibihties described in the Auditor's responsibil ities for the audit of the financial statements sectioii of my report, including in relation to these matters. Accordingly, my audit included the performance of procedures designedto respond to iiiy assessment of the risks of material inisstateiiient of the financial stateiTlents. The results of iTly audit procediircs, incliiding the procedures performed to address the matters below, prov ide the basis for my audit opinion on the accoiiipanyin g tincial statements.
Key audit matter
How my midit atltlressed the key audit matter
Allowances for Expected Credit Losses
of Loans rind Advances measured at nmortiseil cost
Allowances for expected ci'edit losses of Loans and Advances measured at amortised cost as disclose‹J in note 21 is determined by management based on the accotiiiting policies described in Note
3.B.i to the financial statements.
4 his was a key audit matter due to
In addressing the allowances for expected credit losses of
loans and advances measured at amortised cost, my audit procedures included the follow ing key procedures:
the significant iraiiageiiient judgements, assriiiiptions and estimation tiiicertainty involved in assessing the ftitrire recoverabi! ity of Loans and AJvances;and
the materiality of the ieported amount of allowance of expected credit losses.
Assessed the alignment of the Bank's allowances for expected credit loss computations witli the underlying methodology and related accounting policies, based on the best available information tip to date of my report.
Evaluated the design, implementation and operating effectiveness of controls over estimation of expected credit losses.
Assessed the level of oversight, review and approval of allowances for expected credit losses, policies and procedtn es by the Board and iiianageiiieiit.
Tested the ccnpletei4ess, acciracy and reasonableness of the unclerlying Jata used iM the expected credit loss computations fry agi eeing details to ielcvant source doc n1e›ts and acco\Mti1g records of tile Bank.
Key audit matter
How my autlit aililrcssetl the keya nil it matter
Key nreas of significant j vidgeinents,
assumptions and estimates used by iiianageiiient in the assessiiient ot the impairment for expected crest it losses included determining whether significant increase in credit risk has occurred, rise of a broad range of for ward-looking iiiacroeconoinic inputs and their associated weiglitages which are subject to inherently heightened levels of estimation H›certainty and subjectivity.
quantitative factor s used in credit qual ity assessments and related stage classifications.
Management in the underlying methodology and the management overlays including consideration of impact ai'ising from the
' Ditwah' cyclone.
Evaluated the reasonableness of qualitative and
In addition to the above, the followiiig procedures wei e performed:
For loans and advances assessed on an individual basis for impairment:
Evaluated the ieasonableness of key inputs used in the allowatices Koi expected credit losses iaiade. Such evaluations were can ied out considering the value and timing of cash fiow forecasts particularly relating to elevated risk industries and status of recovery action of the collateraIs.
Tested the arithiiietical accuracy of the underlying individual impairment calculations.
For loans and advances asscssed on a collective basis tor iirpairiiient:
Tested the key inputs and the calculations used in the allowances for expected crest it losses.
Assessed the reasonableness of judgements, assumptions and estimates used by the
Key audit mutter
How my autlit atldresseil the key audit matter
reasonableness of forward-looking information used, econorn ie scenarios cons idei ed, and probability weighting
assigned to each of those scenarios.
My testing incltided evaluating file
Assessed the adequacy of the related financial statei4lcnt disclosures set out in notes 3.B.i altd 21.
Other information incliideil in the Bank's 2025 Annual Report
The other information comprises the information included in the Bank's 2025 Ainitial Repos, but does not include the financial statements and my auditor's report thereon, which is expected to be iiiade available to rHe after the date of this auditor's report. Manageiiient is responsible for the other infor ination.
My opinion on the financial statements does not cover the other infor nation and I do not express any form
of assurance co0cliision thereon.
In coHection with my audit of the financial statements, my iesponsibil ity is to read the other information identifieri above when it becoiiies available and, in doing so, consider whether the other infor ination is materially inconsistent with the financial statements or rriy knowledge obtained in the audit or otherwise appears to be materially rnisstated.
When I iead the Bank's 2025 Annual Report, if I conclude that there are iiiaterial misstatements therein, I am required to coininrinicate that matter to those charged with governance for correction. If further material nncorrected misstatementsare existed those will be included in icy i eport to Parliament in pursuance of provisions in Article 154 (6) of the Constitution that will be tab!ed in due course.
Responsibilities ofManagement antl Those Charged with Governance for the Financial Statements
Manageiiient is responsible for the preparation of Financial Statements that give a true and fair view in accordance with Sri Lanka Accounting Standards, and for such internal control as management determine is necessary to enable the preparation of Financial Statements that are free front material misstatement, whether due to fraud or ei'ror.
In preparjng the Financial Statements, rnanageiTlent is tespons ible for assessing the Bank's ability to continue as a going concern, disclosing, as applicable, matters i'elated to going concern and using the going concern
basis of accounting unless management either intends to Iiqtiidate the Bank or to cease operations, or has no realistic altei native brit to do so.
Those charged with governance are responsible for overseeing the Bank's financial reportirig pi'ocess.
As per Section 16(1) of the National Audit Act No. 19 of 20 i 8, the Bank is ieqfiired to maintain ploper books and records of all its income, expenditure, assets and liabilities, to enable anliual and perioJic Finaitcial Statements to be prepare‹I of the Bank.
Auditor's Responsibilities for the Audit of the Financial Statements
My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error', and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, brit is not a guarantee that an audit conducted in accordance with Sri Lanka Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise fi-oin fraud or erroi and are consider ed materiaI if, individua Ily or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with Sri Lanka Auniting Standards, I exercise pi'ofessional judgment and rnaintain professional scepticisiti throughout the audit. 1 also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fiatid or error, design and per form audit procedtires responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The i isk of not detecting a material misstatement resulting from fraud is higlier thaw for one i esti lting from error, as fi atid may involve collusion, forgery, intentional oinissions, misrepresentations, or the overi'ide of internal control.
Obtain an understanding of internal control i elevant to the audit in oidei to design audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the Bank's internal control
Evaluate the appropi iateness of accoiiiitil b POlicies used anrl the reasonableness of accounting estimates and related disclosures wade by the iiianageiiient.
Conclude on the appropriateness of the management's use of the going concern basis of accounting and based on the audit evidence obtained, whether amaterial uncertainty exists related to events or conditions that may cast significant doubt on the Bank's ability to continue as a goirig concern. If I conclude that a material uncertainty exists, 1 am ieqiiired to draw attention in my auditor's report to the related
disclosures in the FinaMcial Statements or, if such disclosH es are inadequate, to modify my opinion. My coi1clisions are based on the audit evidence obtained up to tile date ct nay aiditoi *s I eport. However, future eveuts or conditions my cause the Bank to cease to ccntin ie ns a goiiis concei it.
Evaluate the overall presentation, strtictiii e and content of the financial stateiiients, incliidll^g ‹ 1e disclosures, and whether the financial statements represent the tinderlying transactions and events in a marker that achieves fair presentation.
I communicate with those charged witli governance regarding, aiiiong other iiiattei s, Sid' 1feant audit findings, including any significant def menctes in internal conti of that I identify diirij g my aridit.
Report on Other Legal anal Regulatory Requirements
2. I National Audit Act, No. 19 of 20.1.8 inclsides specific pi ovisions for followirig reqtiii erHents;
2.1.1 I have obtained all the information and explanation that required for the audit and as far as appears from my examination, proper accounting records have been kept by the Bank as per the requirement of section 12 (a) of the National Audit Act, No. 19 of 20.1.8.
2. 1.2
The Financial Statements presented is consistent witli the preced iiig year as per the reqiiiieinent of section 6 ( 1) (d) (ii i) of the National Audit Act, No. 19 of 201.8.
2.1.3 The Financial Statements presented includes all the recommendations made by me in the previous year as per the requirement of section 6 (1 ) (d) (iv) of the National Audit Act, No. 19 of 20.1.8.
The section 39 of the Banking Act No 30 of 1988 (as aiiiended by Banking Act to. 24 of 2024) include specific provisions for following reqti ireinent;
The disclosures wade in the accoiiipanying financial statements are in accordance witli the requirements of Circular No. 05 of 2024 issued by Central Bank of Sri Lanka.
Based on the piocedtires performed and evidence obtainecl were liillited to mattei s that are material, nothing has come to my attention;
to state that any member of the govei ning body of the Bank has any direct or indirect interest in any conti act entered into by the Bank wliich are ont of the norma1 course of business as per the requirement of section 1.2(d) of the Nstioiia I Atidit Act, No. 19 of 20.1 S.
to state that the Bawk has not complied with any applicable written law, general and special directions issued by the governing body of the Bank as per' the reqii irement of section 12 (f) of the National Audit Act, No. 19 of 201 8.
to state that the Bank lfas not pei fori1ied accolding to its po›vei s, fTilJctions and duties as per the requirement of section 12 (g) ct the National Aidit Act, to. IN of 2018.
to state that the resources of the Bank had not been procured and utilized economically, efficiently and effectively within the time fi aiiies and in compliance with the applicable laws as per the reqtiii einent of section 12 (h) of the National Audit Act, to. 19 of 20 I S.
L.S.I. Jayaratna
Auditor General
HDFC BANK OF SRI LANKA SIMPLIFIED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31.12.2025
Description Rs Mn | Bank | |
For the period ended | ||
31-Dec-2025 | 31-Dec-2024 | |
Audited | Audited | |
Interest Income | 7,429 | 8,170 |
Interest Expenses | 4,606 | 5,388 |
Net Interest Income | 2,823 | 2,782 |
Net fee and commission income | 250 | 330 |
Net other operating income | 51 | 7 |
Total Operating Income | 3,124 | 3,119 |
Impairment charges | 421 | 278 |
Personnel Expenses | 1,599 | 1,646 |
Other Expenses | 775 | 782 |
Share of profits/(Loss) of associates and joint ventures | - | - |
Operating profit/(loss) before taxes | 329 | 412 |
Income tax and other taxes | 422 | 603 |
Profit/(Loss) for the period | -93 | -191 |
Other comprehensive income, net of taxes | -68 | -92 |
Total comprehensive income for the period | -161 | -282 |
Earning per share on profit | ||
Basic Earnings per Ordinary Share (Rs) | (1.44) | (2.95) |
Diluted Earnings per Ordinary Share (Rs) | (1.44) | (2.95) |
8
HDFC BANK OF SRI LANKA SIMPLIFIED STATEMENT OF FINANCIAL POSITION
AS AT 31.12.2025
Description Rs. Mn | Bank | |
As at 31/12/2025 | As at 31/12/2024 | |
Audited | Audited | |
Assets | ||
Cash and Cash Equivalents | 261 | 325 |
Balance with Central Bank | ||
Placements with banks | 2,674 | 36 |
Derivative financial instruments | ||
Financial assets recognized through Profit or Loss | ||
Financial assets at amortised cost | ||
- loans and advances | 34,510 | 40,130 |
- debt and other instruments | 23,481 | 17,698 |
Financial assets measured at fair value through other comprehensive | ||
income | 4,739 | |
Investment in subsidiaries | ||
Investments in associates and joint ventures | ||
Property, plant and equipment | 165 | 187 |
Other assets | 2,646 | 2,328 |
Total Assets | 63,736 | 65,443 |
Liabilities | ||
Due to banks | 1,904 | 566 |
Derivative financial instruments | ||
Financial liabilities recognized through profit or loss | ||
Financial liabilities at amortised cost | ||
- due to depositors | 50,569 | 52,005 |
- due to other borrowers | 1,498 | 1,615 |
Debt securities issued | 1,427 | |
Tax liabilities | 158 | 151 |
Other liabilities & provisions | 1,774 | 1,684 |
Total Liabilities | 55,903 | 57,449 |
Debt Capital | ||
Perpetual Bond | 281 | 281 |
Total | 281 | 281 |
Equity | ||
Stated capital/ Assigned capital | 962 | 962 |
Statutory reserve fund | 354 | 354 |
Retained earnings | 5,773 | 5,866 |
Other Reserves | 464 | 531 |
Total shareholders equity | 7,552 | 7,713 |
Non- controlling interests | ||
Total Equity Capital and AT-1 Capital | 7,834 | 7,994 |
Total equity and liabilities | 63,736 | 65,443 |
Contingent liabilities and commitments | 29 | 31 |
Net Assets value per Ordinary Share (Rs) | 116.71 | 119.19 |
Memorandum information | ||
Number of employees | 453 | 494 |
Number of Branches | 39 | 39 |
(Note: Amounts stated are net of impairment and depreciation)
HDFC BANK STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
Bank | |||||||||||
Description Rs Mn | Stated capital/ Assigned capital | Reserves | Total | Non-Controlling Interest | Total Equity | ||||||
Ordinary Voting Shares | Ordinary non-Voting Shares | Assigned capital | Statutory Reserve Fund | OCI Reserve | Revaluation Reserves | Retained Earnings | Other Reserves | ||||
Balance as at 01/01/2024 Total comprehensive income for the period Prior Year Adjustments - Tax | 962 - | - - | - - | 354 - | -11 - | - - | 6,057 | 634 - | 7,995 | - - | 7,995 |
Profit/(Loss) for the year (net of tax) Other comprehensive income (net of tax) | - - | - - | - - | - - | - -92 | - - | -191 - | - - | -191 -92 | - - | -191 -92 |
Total comprehensive income for the period | 962 | 354 | -103 | 5,866 | 634 | 7,713 | 7,713 | ||||
Transactions with equity holders, recognised | |||||||||||
directly in equity | |||||||||||
Share issue/increase of Assigned Capital | - | - | - | - | - | - | - | - | - | - | - |
Bonus issue | - | - | - | - | - | - | - | - | - | - | - |
Right issue | - | - | - | - | - | - | - | - | - | - | - |
Transfer to Reserves during the period | - | - | - | - | - | - | - | - | |||
Dividends to equity holders | - | - | - | - | - | - | - | - | - | - | - |
Profit transferred to head office | - | - | - | - | - | - | - | - | - | - | - |
Gain/(loss) on revaluation of Property Plant and | |||||||||||
Equipment | - | - | - | - | - | - | - | - | - | - | - |
Others | - | - | - | - | - | - | - | - | - | - | - |
Total transaction with equity holders | - | - | - | ||||||||
Balance as at 31/12/2024 | 962 | - | - | 354 | -103 | - | 5,866 | 634 | 7,713 | - | 7,713 |
Bank | |||||||||||
Description Rs. Mn | Stated capital/ Assigned capital | Reserves | Total | Non-Controlling Interest | Total Equity | ||||||
Ordinary Voting Shares | Ordinary non-Voting Shares | Assigned capital | Statutory Reserve Fund | OCI Reserve | Revaluation Reserves | Retained Earnings | Other Reserves | ||||
Balance as at 01/01/2025 | 962 | - | - | 354 | -103 | - | 5,866 | 634 | 7,713 | - | 7,713 |
Total comprehensive income for the period | |||||||||||
Profit/(Loss) for the year (net of tax) | - | - | - | - | - | - | -93 | - | -93 | - | -93 |
Other comprehensive income (net of tax) | - | - | - | - | -68 | - | - | -68 | - | -68 | |
Total comprehensive income for | |||||||||||
the period | 962 | - | - | 354 | -170 | - | 5,773 | 634 | 7,552 | - | 7,552 |
Transactions with equity holders, recognised | |||||||||||
directly in equity | |||||||||||
Share issue/increase of Assigned Capital | - | - | - | - | - | - | - | - | - | - | - |
Share options exercised | |||||||||||
Bonus issue | - | - | - | - | - | - | - | - | - | - | - |
Right issue | - | - | - | - | - | - | - | - | - | - | - |
Transfer to reserves during the period | - | - | - | - | - | - | - | - | |||
Dividends to equity holders | - | - | - | - | - | - | - | - | - | - | - |
Profit transferred to head office | - | - | - | - | - | - | - | - | - | - | - |
Gain/(loss) on revaluation of Property Plant and | - | - | - | - | - | - | - | - | - | - | - |
Equipment (if cost method is adopted) | |||||||||||
Others | - | - | - | - | - | - | - | - | - | - | - |
Total transaction with equity holders | |||||||||||
Balance as at 31/12/2025 | 962 | - | - | 354 | -170 | - | 5,773 | 634 | 7,552 | - | 7,552 |
HDFC BANK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
Description Rs , Mn | Bank | |
Current Period | Previous Period | |
31.12.2025 | 31.12.2024 | |
Audited | Audited | |
Cash Flows From Operating Activities | ||
Interest Receipts | 8,667 | 6,248 |
Interest payments | -3,814 | -5,723 |
Net commission Receipts | 196 | 250 |
Trading income | ||
Payments to Employee | -1,504 | -1,475 |
VAT & SSCL payments on financial services | -260 | -465 |
Receipt from other operating activities | 93 | 57 |
Payments on other operating activities | -673 | -596 |
Operating profit before changes in operating assets & liabilities | 2,705 | -1,704 |
(Increase)/Decrease In Operating Assets : | ||
Balances with Central Bank of Sri Lanka | ||
Financial Assets at amotised cost - Loans and Advances | 3,573 | 2,042 |
Other Assets | -270 | 21 |
Increase / ( Decrease ) In Operating Liabilities | ||
Financial Liabilities at amotised cost - due to Depositors | -2,196 | -1,217 |
Financial Liabilities at amotised cost - due to Debt Security Holders | -1,409 | |
Financial Liabilities at amotised cost - due to Other Borrowers | 1,098 | -265 |
Other Liabilities | 48 | -66 |
Net cash generated from operating activities before income tax | 3,549 | -1,189 |
Income Tax Paid | -207 | -680 |
Net cash (used in) / from operating activities | 3,342 | -1,869 |
Cash Flows From Investing Activities | ||
Purchase of property, plant and equipment | -25 | -11 |
Proceeds from the sale of property, plant and equipment | 7 | |
Purchase of financial investments | -3,381 | |
Proceeds from the sale and maturity of financial investments | 1,960 | |
Net purchase of intangible assets | ||
Net cash flow from acquisition of investments in subsidiariess, joint | ||
ventures and associates | ||
Net cash flow from disposal of subsidiaries, associates and joint ventures | ||
Dividends received from investments in subsidiareis and associates | ||
Other | ||
Net cash (used in) / from investing activities | -3,406 | 1,956 |
Cash Flows From Financing Activities | ||
Net proceeds from the issue of Ordinary share capital | - | - |
Net proceeds from the issue of Other equity instruments | - | - |
Net proceeds from the issue of Subordinated debt | - | - |
Repayment of Subordinated debt | - | - |
Interest paid on subordinated debts | - | - |
Dividends paid to non - controlling Interest | - | - |
Dividends paid to shareholders of the parent company | - | - |
Dividends paid to holders of other equity instruments | - | - |
Others | - | - |
Net cash (used in) / from financing activities | ||
Net increase/(decrease) in cash & cash Equivalents | -64 | 87 |
Cash & cash equivalents at beginning of the period | 325 | 237 |
Exchange difference in respect of cash &cash equivalents | ||
Cash and cash equivalents at the end of the period | 261 | 325 |
Note: Banks have the option to use one of the two methods specified in LKAS 7 for the preparation of the statement of cash flows. The bank uses the direct method and continuously apply
HDFC BANK
SELECTED PERFORMANCE INDICATORS/KEY FINANCIAL DATA
AS AT 31/12/2025 (Based on Regulatory Reporting)
Item | Current Period | Previous Period |
31/12/2025 | 31/12/2024 | |
Regulatory Capital Adequacy (LKR in Millions) | ||
Common Equity Tire 1 | 6,879 | 7,142 |
Tier 1 Capital | 7,129 | 7,392 |
Total Regulatory Capital | 7,333 | 7,609 |
Regulatory Capital Ratios (%) | ||
Common Equity Tire 1 Capital (%)( Minimum Requirement , 7.0%) | 32.08% | 32.53% |
Tier 1 Capital Ratio(%) ( Minimum Requirement, 8.5%) | 33.25% | 33.66% |
Total Capital Ratios (%) ( Minimum Requirement, 12.5%) | 34.20% | 34.65% |
Basel III Leverage Ratio (%) (Minimum Requirment 3%) | 11.34% | 11.90% |
Regulatory Liquidity Requirement Liquidity Coverage Ratio (%) (Minimum Requirement -100% ) -Rupee (%) -All Currency (%) Net Stable Funding Ratio(%) - (Minimum Requirement - 100% ) | 217% | 223% |
- | - | |
104% | 128% | |
Assets Quality (Quality of Loan Portfolio) | ||
Impaired Loans (Stage 3) to Total Loans, Ratio (%) * | 47.04% | 45.92% |
Impairment (Stage 3) to Stage 3 Loans, Ratio (%) * | 13.53% | 9.91% |
Impaired Loans (Stage 3) Ratio % - excluding EPF loans * | 25.50% | 22.98% |
Impairment (Stage 3) to Stage 3 Loans Ratio (%)-excluding | ||
EPF loans * | 27.08% | 23.49% |
Income & Profitability | ||
Net Interest Margin (%) | 4.37% | 4.18% |
Return on Assets (before Tax) (%) | 0.01% | 0.10% |
Return on Equity (%) | -1.22% | -2.43% |
Cost to Income Ratio (%) | 77.24% | 78.03% |
Debt/Equity (Times) | 0.49 | 0.50 |
Interest Cover (Times) | 3.76 | 3.62 |
Interest Yeild | 12.05% | 12.80% |
Memorandum Information Credit Rating - Fithch Ratings | BB+(lka) (Watch Positive) | BB+(lka) (Stable) |
Number of Employees | 453 | 494 |
Number of Branches | 39 | 39 |
* Including Undrawn Portion of Credit
CERTIFICATION:
We , the undersigned, being the Chief Executive Officer and Chief financial officer of HDFC Bank of Sri Lanka jointly certify that :-
The above statements have been prepared in compliance with the format and definitions prescribed by the Central Bank of Sri Lanka & Colombo Stock Exchange.
The information contained in these statements have been extracted from the unaudited financial statements of the bank
unless indicated as audited.
Signed Signed
H C Lokugeegana Anura Hettiarachchi
GM / CEO Chief Financial Officer
Dated: 08 Apr 2026