Bank | Group | |||
As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | |
Regulatory Capital (Rs 000) | ||||
Common Equity Tier I Capital | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Total Tier I Capital | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Total Capital | 159,413,812 | 152,522,320 | 170,937,240 | 163,818,916 |
Regulatory Capital Ratios (%) | ||||
Common Equity Tier I Capital Ratio (minimum requirement - 8.00%) | 14.06 | 16.75 | 14.27 | 17.10 |
Total Tier I Capital Ratio (minimum requirement - 9.50%) | 14.06 | 16.75 | 14.27 | 17.10 |
Total Capital Ratio (minimum requirement - 13.50%) | 17.21 | 19.38 | 17.29 | 19.65 |
Leverage Ratio (minimum requirement - 3% ) | 6.47 | 7.24 | 6.74 | 7.58 |
Regulatory Liquidity | ||||
Total Stock of High-Quality Liquid Assets (Rs 000) | 690,044,087 | 755,845,414 | n/a | n/a |
Liquidity Coverage Ratio (%) - Rupee (minimum requirement: 100%) | 334.28 | 340.11 | n/a | n/a |
Liquidity Coverage Ratio (%) - All currency (minimum requirement: 100%) | 249.01 | 307.36 | n/a | n/a |
Net Stable Funding Ratio (%) (minimum requirement: 100%) | 181.22 | 198.66 | n/a | n/a |
Bank | Group | |||
As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | |
Common Equity Tier I (CET I) Capital after adjustments | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Common Equity Tier I (CET I) Capital | 145,120,661 | 145,328,039 | 152,966,819 | 153,174,197 |
Stated capital | 48,741,119 | 48,741,119 | 48,741,119 | 48,741,119 |
Statutory reserve fund | 7,910,497 | 7,985,000 | 8,285,497 | 8,358,000 |
Published retained earnings/(Accumulated retained losses) | 2,542,028 | 2,692,327 | 10,013,186 | 10,165,485 |
Published accumulated other comprehensive income (OCI) | 5,898,670 | 5,898,670 | 5,898,670 | 5,898,670 |
General and other disclosed reserves | 80,028,347 | 80,010,923 | 80,028,347 | 80,010,923 |
Unpublished current year's profit/loss and gains reflected in OCI | - | - | - | - |
Ordinary shares issued by consolidated banking and financial subsidiaries of the Bank and held by third parties | - | - | - | - |
Total adjustments to CET I Capital | 14,875,282 | 13,561,955 | 11,877,220 | 10,612,299 |
Goodwill (net) | - | - | - | - |
Intangible assets (net) | 1,088,703 | 888,711 | 1,126,653 | 899,752 |
Deferred tax assets (net) | 12,022,549 | 10,934,412 | 10,750,567 | 9,712,547 |
Defined benefit pension fund assets | - | - | - | - |
Others (Investments in the capital of banking & financial institutions) | 1,764,030 | 1,738,832 | - | - |
Additional Tier I (AT I) Capital after adjustments | - | - | - | - |
Additional Tier I (AT I) Capital | - | - | - | - |
Tier II Capital after adjustments | 29,168,433 | 20,756,236 | 29,847,641 | 21,257,018 |
Tier II Capital | 29,168,433 | 20,756,236 | 29,847,641 | 21,257,018 |
Qualifying Tier II capital instruments | 17,300,000 | 10,700,000 | 17,300,000 | 10,700,000 |
Revaluation gains | 1,243,805 | 1,243,805 | 1,243,805 | 1,243,805 |
Stage 1 & 50% of stage 2 impairment provision subject to 1.25% of credit risk RWA | 10,624,628 | 8,812,431 | 11,303,836 | 9,313,213 |
Instruments issued by consolidated banking and financial subsidiaries of the Bank and held by third parties | - | - | - | - |
Total adjustments to Tier II | - | - | - | - |
CET I Capital | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Total Tier I Capital | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Total Capital | 159,413,812 | 152,522,320 | 170,937,240 | 163,818,916 |
Total Risk Weighted Assets (RWA) | 926,529,267 | 786,841,091 | 988,707,299 | 833,824,684 |
RWAs for Credit Risk (refer table No. 3) | 849,970,245 | 704,994,453 | 904,306,914 | 745,057,021 |
RWAs for Operational Risk (refer table No. 5) | 74,487,889 | 77,382,536 | 82,329,252 | 84,303,561 |
RWAs for Market Risk (refer table No. 6) | 2,071,133 | 4,464,102 | 2,071,133 | 4,464,102 |
CET I Capital Ratio (%) | 14.06 | 16.75 | 14.27 | 17.10 |
of which: Capital Conservation Buffer (%) | 2.50 | 2.50 | 2.50 | 2.50 |
of which: Countercyclical Buffer (%) | - | - | - | - |
of which: Capital Surcharge on D-SIBs (%) | 1.00 | - | 1.00 | - |
Total Tier I Capital Ratio (%) | 14.06 | 16.75 | 14.27 | 17.10 |
Total Capital Ratio (%) | 17.21 | 19.38 | 17.29 | 19.65 |
of which: Capital Conservation Buffer (%) | 2.50 | 2.50 | 2.50 | 2.50 |
of which: Countercyclical Buffer (%) | - | - | - | - |
of which: Capital Surcharge on D-SIBs (%) | 1.00 | - | 1.00 | - |
Asset Class | Exposures before Credit Conversion Factor (CCF) and CRM | Exposures post CCF and CRM | RWA and RWA density | |||
On-Balance sheet amount Rs 000 | Off-Balance sheet amount Rs 000 | On-Balance sheet amount Rs 000 | Off-Balance sheet amount Rs 000 | RWA Rs 000 | RWA density (%) | |
Claims on central government and CBSL | 741,523,066 | - | 741,523,066 | - | 4,957,773 | 0.7 |
Claims on Foreign Sovereigns and their Central Banks | - | - | - | - | - | - |
Claims on public sector entities | 26,859,284 | 15,748,487 | 16,580,681 | 3,149,697 | 11,440,038 | 58.0 |
Claims on banks | 96,355,873 | - | 96,355,873 | - | 31,968,452 | 33.2 |
Claims on financial institutions | 75,949,177 | 367,497 | 75,949,177 | 179,468 | 51,455,522 | 67.6 |
Claims on corporates | 530,214,428 | 678,307,886 | 486,819,443 | 63,785,784 | 477,205,939 | 86.7 |
Retail claims | 324,179,606 | 15,638,551 | 284,521,563 | 10,221,197 | 154,050,382 | 52.3 |
Claims secured by residential property | 59,552,453 | - | 59,552,453 | - | 27,917,029 | 46.9 |
Non-performing assets | 51,393,323 | - | 51,393,323 | - | 55,639,657 | 108.3 |
Higher-risk categories | 1,320,094 | - | 1,320,094 | - | 3,300,235 | 250.0 |
Cash items and other assets | 57,512,933 | - | 57,512,933 | - | 32,035,218 | 55.7 |
1,964,860,237 | 710,062,421 | 1,871,528,606 | 77,336,146 | 849,970,245 | 43.6 | |
Asset Class | Exposures before Credit Conversion Factor (CCF) and CRM | Exposures post CCF and CRM | RWA and RWA density | |||
On-Balance sheet amount Rs 000 | Off-Balance sheet amount Rs 000 | On-Balance sheet amount Rs 000 | Off-Balance sheet amount Rs 000 | RWA Rs 000 | RWA density (%) | |
Claims on central government and CBSL | 748,894,447 | - | 748,894,447 | - | 4,957,773 | 0.7 |
Claims on Foreign Sovereigns and their Central Banks | - | - | - | - | - | - |
Claims on public sector entities | 26,859,284 | 15,748,487 | 16,580,681 | 3,149,697 | 11,440,038 | 58.0 |
Claims on banks | 96,382,591 | - | 96,382,591 | - | 31,973,795 | 33.2 |
Claims on financial institutions | 72,598,835 | 367,497 | 72,598,835 | 179,468 | 49,780,351 | 68.4 |
Claims on corporates | 527,814,550 | 677,116,244 | 484,419,565 | 63,548,255 | 474,568,533 | 86.6 |
Retail claims | 388,089,949 | 15,638,551 | 348,078,352 | 10,221,197 | 200,634,618 | 56.0 |
Claims secured by residential property | 59,552,453 | - | 59,552,453 | - | 27,917,029 | 46.9 |
Non-performing assets | 53,560,479 | - | 53,560,479 | - | 58,858,517 | 109.9 |
Higher-risk categories | - | - | - | - | - | - |
Cash items and other assets | 69,961,742 | - | 69,961,742 | - | 44,176,260 | 63.1 |
2,043,714,330 | 708,870,779 | 1,950,029,145 | 77,098,617 | 904,306,914 | 44.6 | |
Risk Weight
TABLE - 4 (A) BANK: Credit Risk as at 30th September 2025 (Post CCF & CRM) under Standardised Approach: Exposures by Asset Classes and Risk WeightsRisk Weight Asset Class | 0% Rs 000 | 20% Rs 000 | 35% Rs 000 | 50% Rs 000 | 60% Rs 000 | 75% Rs 000 | 100% Rs 000 | 150% Rs 000 | 250% Rs 000 | Total credit exposures amount Rs 000 |
Claims on central government and CBSL | 716,734,200 | 24,788,866 | - | - | - | - | - | - | - | 741,523,066 |
Claims on Foreign Sovereigns and their Central Banks | - | - | - | - | - | - | - | - | - | - |
Claims on public sector entities | - | - | - | 16,580,681 | - | - | 3,149,697 | - | - | 19,730,378 |
Claims on banks | - | 57,343,658 | - | 37,066,182 | - | - | 1,904,841 | 41,192 | - | 96,355,873 |
Claims on financial institutions | - | - | - | 49,346,246 | - | - | 26,782,399 | - | - | 76,128,645 |
Claims on corporates | - | 91,432,217 | - | 507,026 | - | - | 458,665,984 | - | - | 550,605,227 |
Retail claims | 96,135,420 | 2,771,989 | - | - | 32,324,381 | 117,638,457 | 45,872,513 | - | - | 294,742,760 |
Claims secured by residential property | - | - | 48,669,883 | - | - | - | 10,882,570 | - | - | 59,552,453 |
Non-performing assets | - | - | - | 1,615,574 | - | - | 39,669,508 | 10,108,241 | - | 51,393,323 |
Higher-risk categories | - | - | - | - | - | - | - | - | 1,320,094 | 1,320,094 |
Cash items and other assets | 25,477,715 | - | - | - | - | - | 32,035,218 | - | - | 57,512,933 |
838,347,335 | 176,336,730 | 48,669,883 | 105,115,709 | 32,324,381 | 117,638,457 | 618,962,730 | 10,149,433 | 1,320,094 | 1,948,864,752 |
-
TABLE - 4 (B) GROUP: Credit Risk as at 30th September 2025 (Post CCF & CRM) under Standardised Approach: Exposures by Asset Classes and Risk WeightsRisk Weight Asset Class | 0% Rs 000 | 20% Rs 000 | 35% Rs 000 | 50% Rs 000 | 60% Rs 000 | 75% Rs 000 | 100% Rs 000 | 150% Rs 000 | 250% Rs 000 | Total credit exposures amount Rs 000 |
Claims on central government and CBSL | 724,105,581 | 24,788,866 | - | - | - | - | - | - | - | 748,894,447 |
Claims on Foreign Sovereigns and their Central Banks | - | - | - | - | - | - | - | - | - | - |
Claims on public sector entities | - | - | - | 16,580,681 | - | - | 3,149,697 | - | - | 19,730,378 |
Claims on banks | - | 57,370,376 | - | 37,066,182 | - | - | 1,904,841 | 41,192 | - | 96,382,591 |
Claims on financial institutions | - | - | - | 45,995,904 | - | - | 26,782,399 | - | - | 72,778,303 |
Claims on corporates | - | 91,432,217 | - | 507,026 | - | - | 456,028,577 | - | - | 547,967,820 |
Retail claims | 113,031,828 | 2,880,204 | - | - | 32,324,381 | 117,596,748 | 92,466,388 | - | - | 358,299,549 |
Claims secured by residential property | - | - | 48,669,883 | - | - | - | 10,882,570 | - | - | 59,552,453 |
Non-performing assets | - | - | - | 1,615,574 | - | - | 39,733,256 | 12,211,649 | - | 53,560,479 |
Higher-risk categories | - | - | - | - | - | - | - | - | - | - |
Cash items and other assets | 25,785,482 | - | - | - | - | - | 44,176,260 | - | - | 69,961,742 |
862,922,891 | 176,471,663 | 48,669,883 | 101,765,367 | 32,324,381 | 117,596,748 | 675,123,988 | 12,252,841 | - | 2,027,127,762 |
TABLE - 5: Operational Risk for the period ended 30th September 2025 under The Alternative Standardised Approach
Business lines | Bank | Group | ||||||||
Capital charge factor | Fixed factor | Gross income/Average loans & advances | Capital charge factor | Fixed factor | Gross income/Average loans & advances | |||||
1st Year Rs 000 | 2nd Year Rs 000 | 3rd Year Rs 000 | 1st Year Rs 000 | 2nd Year Rs 000 | 3rd Year Rs 000 | |||||
The Alternative Standardised Approach | ||||||||||
Corporate finance | 18% | 8,411,533 | 2,041,194 | 4,583,760 | 18% | 8,411,533 | 2,041,194 | 4,583,760 | ||
Trading and sales | 18% | 26,610,934 | 28,897,003 | 22,233,899 | 18% | 30,479,289 | 35,245,975 | 30,132,159 | ||
Payment and settlement | 18% | 45,830 | 128,660 | 201,701 | 18% | 45,830 | 128,660 | 201,701 | ||
Agency services | 15% | - | - | 353,859 | 15% | - | - | 353,859 | ||
Asset management | 12% | - | - | - | 12% | - | - | - | ||
Retail brokerage | 12% | - | - | - | 12% | - | - | - | ||
Retail banking | 12% | 3.50% | 438,803,436 | 450,298,548 | 510,129,359 | 12% | 3.50% | 438,803,436 | 450,298,548 | 510,129,359 |
Commercial banking | 15% | 3.50% | 455,682,345 | 450,307,780 | 516,854,356 | 15% | 3.50% | 449,434,831 | 445,151,160 | 512,057,493 |
82,329,252
11,114,449
Capital Charge (Rs 000) | 10,055,865 |
Risk Weighted Amount (Rs 000) | 74,487,889 |
Item | Bank Rs 000 | Group Rs 000 |
(a) Capital Charge for Interest Rate Risk | 12,267 | 12,267 |
General interest rate risk | 12,267 | 12,267 |
Specific interest rate risk | - | - |
(b) Capital Charge for Equity | - | - |
General equity risk | - | - |
Specific equity risk | - | - |
(c) Capital Charge for Foreign Exchange & Gold | 267,336 | 267,336 |
(d) Capital Charge (a) + (b) + (c) | 279,603 | 279,603 |
Risk Weighted Amount (d) * 100/13.5 | 2,071,133 | 2,071,133 |
As at 30th September 2025 | As at 31st December 2024 | |||
Total Un-weighted Value Rs 000 | Total Weighted Value Rs 000 | Total Un-weighted Value Rs 000 | Total Weighted Value Rs 000 | |
Total Stock of High-Quality Liquid Assets (HQLA) | 692,080,216 | 690,044,087 | 757,963,346 | 755,845,414 |
Level 1 assets | 678,506,022 | 678,506,022 | 743,843,796 | 743,843,796 |
Level 2A assets | 13,574,194 | 11,538,065 | 14,119,550 | 12,001,618 |
Level 2B assets | - | - | - | |
Total Cash Outflows | 2,076,424,779 | 416,232,805 | 1,833,902,367 | 372,147,502 |
Deposits | 1,606,804,783 | 297,896,593 | 1,469,221,867 | 268,961,235 |
Unsecured wholesale funding | 25,104,141 | 25,104,141 | 9,912,063 | 9,912,063 |
Secured funding transactions | 37,153,222 | - | 26,610,320 | - |
Undrawn portion of committed (irrevocable) facilities and other contingent funding obligations | 330,422,060 | 16,291,498 | 247,333,393 | 12,449,480 |
Additional requirements | 76,940,573 | 76,940,573 | 80,824,724 | 80,824,724 |
Total Cash Inflows | 170,210,700 | 139,121,225 | 154,302,841 | 126,230,667 |
Maturing secured lending transactions backed by collateral | 32,481,886 | 27,793,029 | 26,910,052 | 24,935,833 |
Committed facilities | - | - | - | - |
Other inflows by counterparty which are maturing within 30 days | 53,907,672 | 38,129,057 | 39,417,085 | 26,029,760 |
Operational deposits | 10,622,003 | - | 12,710,630 | - |
Other cash inflows | 73,199,139 | 73,199,139 | 75,265,074 | 75,265,074 |
Total Net Cash Outflows | 1,906,214,079 | 277,111,580 | 1,679,599,526 | 245,916,835 |
Liquidity Coverage Ratio (%) (Stock of High-Quality Liquid Assets/Total Net Cash Outflows ) * 100 | 249.01 | 307.36 | ||
Bank | Group | |||
As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | |
Total Tier I Capital | 130,245,379 | 131,766,084 | 141,089,599 | 142,561,898 |
Total Exposure | 2,013,943,154 | 1,818,842,083 | 2,093,148,433 | 1,880,355,677 |
On-balance sheet exposure (excluding derivatives and securities financing transactions and asset amount adjusted in Basel III Tier I capital) | 1,931,650,253 | 1,762,871,894 | 2,003,754,919 | 1,819,279,950 |
Derivative exposure | 3,446,680 | 1,421,244 | 3,446,680 | 1,421,244 |
Securities financing transaction exposure | 9,691,649 | 3,746,911 | 17,020,800 | 9,342,754 |
Other off-balance sheet exposure | 69,154,572 | 50,802,034 | 68,926,034 | 50,311,729 |
Basel III Leverage Ratio (%) (Total Tier I Capital /Total Exposure)*100 | 6.47 | 7.24 | 6.74 | 7.58 |
Bank | ||
As at 30th September 2025 Rs 000 | As at 31st December 2024 Rs 000 | |
Total Available Stable Funding | 1,468,475,787 | 1,330,718,383 |
Total Required Stable Funding | 810,320,892 | 669,845,047 |
Required stable funding - on balance sheet assets | 798,702,662 | 662,156,329 |
Required stable funding - off balance sheet items | 11,618,230 | 7,688,718 |
Net Stable Funding Ratio (%) (Total Available Stable Funding /Total Required Stable Funding)*100 | 181.22 | 198.66 |
Description of the capital instrument | 2021-2028 Basel III Tier II compliant Listed Rated Unsecured Subordinated Redeemable Debentures | 2023-2028 Basel III Tier II compliant Listed Rated Unsecured Subordinated Redeemable Debentures | 2025- 2030 Basel III Tier II compliant Listed Rated Unsecured Subordinated Redeemable Debentures |
Issuer | Sampath Bank PLC | Sampath Bank PLC | Sampath Bank PLC |
Unique identifier | D0510-LK0090D24743 | D0541 - LK0090D25070 D0542 - LK0090D25062 | D0591 - LK0090D25633 |
Governing law(s) of the instrument | Companies Act No. 07 of 2007/CSE Listing Rules/Banking Act No. 30 of 1988 and subsequent amendments/Securities Exchange Commission Act | ||
Original date of issuance | 12th April 2021 | 09th February 2023 | 26th March 2025 |
Par value of instrument (per debenture) | Rs 100/- | Rs 100/- | Rs 100/- |
Perpetual or dated | Dated | Dated | Dated |
Original maturity date, if applicable | 12th April 2028 | 09th February 2028 | 26th March 2030 |
Amount recognized in regulatory capital (Rs 000) | 3,300,000 | 5,000,000 | 9,000,000 |
Accounting classification (Equity/Liability) | Liability | Liability | Liability |
Issuer call subject to prior supervisory approval | |||
Optional call date, contingent call dates and redemption amount (Rs 000) | n/a | n/a | n/a |
Subsequent call dates, if applicable | n/a | n/a | n/a |
Coupon/Dividend | |||
Fixed or floating dividend/coupon | D0510-Fixed Rate | D0541 - Fixed Rate D0542 - Floating Rate | D0591 - Fixed Rate |
Coupon rate and any related index | D0510-9.00% p.a. | D0541 - 28.00% p.a. D0542 - 1 Year T.Bill rate + 1.5% p.a., Subject to a floor of 20% and a cap of 31% | D0591 - 11.75% p.a. |
Non-cumulative or cumulative | Cumulative | Cumulative | Cumulative |
Convertible or Non-convertible | Convertible | Convertible | Convertible |
If convertible, conversion trigger (s) | * | * | * |
If convertible, fully or partially | * | * | * |
If convertible, mandatory or optional | * | * | * |
If convertible, conversion rate | ** | ** | ** |
* In the event of an occurrence of a trigger event as determined at the sole discretion of the Central Bank of Sri Lanka, there would be a conversion of debentures to ordinary voting shares by the company without any requirement of approval by the debenture holders, in compliance with Basel III requirements. Upon the occurrence of a trigger event, the outstanding balance of the debentures including the total par value of the debentures and debenture interest accrued and unpaid as at that date will be permanently converted to ordinary voting shares at the conversion price.
** The conversion rate will be based on the simple average of the daily Volume Weighted Average Price (VWAP) of an ordinary voting share as published by the Colombo Stock Exchange during the three months (03) period, immediately preceding the date of the trigger event.
n/a - not applicable