BASEL III DISCLOSURE REQUIREMENTS
TABLE - 1: KEY REGULATORY RATIOS - CAPITAL AND LIQUIDITYAs at 31st December | BANK GROUP | |||
2025 | 2024 | 2025 | 2024 | |
Regulatory Capital (Rs 000) | ||||
Common Equity Tier I Capital | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Total Tier I Capital | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Total Capital | 173,589,749 | 152,522,320 | 187,887,067 | 163,818,916 |
Regulatory Capital Ratios (%) | ||||
Common Equity Tier I Capital Ratio (minimum requirement: 2025 - 8.00%, 2024 - 7.00%) | 14.75 | 16.75 | 15.05 | 17.10 |
Total Tier I Capital Ratio (minimum requirement: 2025 - 9.50%, 2024 - 8.50%) | 14.75 | 16.75 | 15.05 | 17.10 |
Total Capital Ratio (minimum requirement: 2025 - 13.50%, 2024 - 12.50%) | 17.65 | 19.38 | 17.83 | 19.65 |
Leverage Ratio (minimum requirement - 3% ) | 7.13 | 7.24 | 7.47 | 7.58 |
Regulatory Liquidity | ||||
Total Stock of High-Quality Liquid Assets (Rs 000) | 643,209,567 | 755,845,414 | n/a | n/a |
Liquidity Coverage Ratio (%) - Rupee (minimum requirement: 100%) | 283.45 | 340.11 | n/a | n/a |
Liquidity Coverage Ratio (%) - All Currency (minimum requirement: 100%) | 239.79 | 307.36 | n/a | n/a |
Net Stable Funding Ratio (%) (minimum requirement: 100%) | 173.00 | 198.66 | n/a | n/a |
n/a - not applicable
The Central Bank of Sri Lanka, through Directive No. 01 of 2025, has designated Sampath Bank as a Domestic Systemically Important Bank (D-SIB) under Bucket 1, effective 17th April 2025. As a result, the Bank's minimum capital requirements have increased by 1% across all levels.
TABLE - 2: CAPITAL RATIOSAs at 31st December | BANK GROUP | |||
2025 Rs 000 | 2024 Rs 000 | 2025 Rs 000 | 2024 Rs 000 | |
Common Equity Tier I (CET I) Capital after adjustments | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Common Equity Tier I (CET I) Capital | 158,274,826 | 145,328,039 | 168,471,418 | 153,174,197 |
Stated capital | 48,741,119 | 48,741,119 | 48,741,119 | 48,741,119 |
Statutory reserve fund | 9,500,000 | 7,985,000 | 9,955,000 | 8,358,000 |
Published retained earnings/(Accumulated retained losses) | 3,126,040 | 2,692,327 | 12,867,632 | 10,165,485 |
Published accumulated other comprehensive income (OCI) | 1,880,011 | 5,898,670 | 1,880,011 | 5,898,670 |
General and other disclosed reserves | 95,027,656 | 80,010,923 | 95,027,656 | 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Unpublished current year's profit/loss and gains reflected in OCI | - | - | - | - |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 | 13,262,676 | 13,561,955 | 9,935,942 | 10,612,299 |
Goodwill (net) | - | - | - | - |
Intangible assets (net) | 1,040,433 | 888,711 | 1,085,000 | 899,752 |
Deferred tax assets (net) | 10,597,476 | 10,934,412 | 8,850,942 | 9,712,547 |
Defined benefit pension fund assets | - | - | - | - |
Others (Investments in the capital of banking & financial institutions) | 1,624,767 | 1,738,832 | - | - |
Additional Tier I (AT I) Capital after adjustments | - | - | - | - |
Additional Tier I (AT I) Capital | - | - | - | - |
Tier II Capital after adjustments | 28,577,599 | 20,756,236 | 29,351,591 | 21,257,018 |
Tier II Capital | 28,577,599 | 20,756,236 | 29,351,591 | 21,257,018 |
Qualifying Tier II capital instruments | 16,000,000 | 10,700,000 | 16,000,000 | 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 RWA | 11,333,794 | 8,812,431 | 12,107,786 | 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 | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Total Tier I Capital | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Total Capital | 173,589,749 | 152,522,320 | 187,887,067 | 163,818,916 |
Total Risk Weighted Assets (RWA) | 983,264,409 | 786,841,091 | 1,053,651,543 | 833,824,684 |
RWAs for Credit Risk (refer table No. 3) | 906,703,520 | 704,994,453 | 968,622,919 | 745,057,021 |
RWAs for Operational Risk (refer table No. 5) | 74,581,741 | 77,382,536 | 83,049,476 | 84,303,561 |
RWAs for Market Risk (refer table No. 6) | 1,979,148 | 4,464,102 | 1,979,148 | 4,464,102 |
CET I Capital Ratio (%) | 14.75 | 16.75 | 15.05 | 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 (%) | 14.75 | 16.75 | 15.05 | 17.10 |
Total Capital Ratio (%) | 17.65 | 19.38 | 17.83 | 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 | Off-Balance sheet amount | On-Balance sheet amount | Off-Balance sheet amount | RWA | RWA density | |
Rs 000 | Rs 000 | Rs 000 | Rs 000 | Rs 000 | % | |
Claims on central government and CBSL | 688,200,902 | - | 688,200,902 | - | 6,500,305 | 0.9 |
Claims on foreign sovereigns and their central banks | - | - | - | - | - | - |
Claims on public sector entities | 25,496,988 | 8,527,811 | 16,147,928 | 1,705,562 | 9,779,526 | 54.8 |
Claims on banks | 89,682,864 | 816,521 | 89,682,864 | 816,521 | 25,776,652 | 28.5 |
Claims on financial institutions | 78,364,895 | 362,500 | 78,364,895 | 181,948 | 53,061,800 | 67.6 |
Claims on corporates | 588,715,971 | 601,326,490 | 540,133,228 | 54,368,201 | 522,467,196 | 87.9 |
Retail claims | 346,926,881 | 16,503,795 | 307,243,540 | 11,704,695 | 171,438,077 | 53.8 |
Claims secured by residential property | 61,057,232 | - | 61,057,232 | - | 29,035,310 | 47.6 |
Non-performing assets | 46,295,922 | - | 46,295,922 | - | 49,189,927 | 106.3 |
Higher-risk categories | 1,466,369 | - | 1,466,369 | - | 3,665,924 | 250.0 |
Cash items and other assets | 63,547,314 | - | 63,547,314 | - | 35,788,803 | 56.3 |
1,989,755,338 | 627,537,117 | 1,892,140,194 | 68,776,927 | 906,703,520 | 46.2 | |
Asset Class | Exposures before Credit Exposures post CCF RWA and RWA Conversion Factor (CCF) and CRM density and CRM | |||||
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 | 695,298,581 | - | 695,298,581 | - | 6,500,305 | 0.9 |
Claims on foreign sovereigns and their central banks | - | - | - | - | - | - |
Claims on public sector entities | 25,496,988 | 8,527,811 | 16,147,928 | 1,705,562 | 9,779,526 | 54.8 |
Claims on banks | 89,873,505 | 816,521 | 89,873,505 | 816,521 | 25,814,780 | 28.5 |
Claims on financial institutions | 75,866,521 | 362,500 | 75,866,521 | 181,948 | 51,812,613 | 68.1 |
Claims on corporates | 586,491,561 | 600,364,800 | 537,908,816 | 54,176,663 | 520,051,247 | 87.8 |
Retail claims | 417,473,629 | 16,503,795 | 377,524,490 | 11,704,695 | 223,239,362 | 57.4 |
Claims secured by residential property | 61,057,232 | - | 61,057,232 | - | 29,035,310 | 47.6 |
Non-performing assets | 48,531,443 | - | 48,531,443 | - | 52,503,610 | 108.2 |
Higher-risk categories | - | - | - | - | - | - |
Cash items and other assets | 78,000,119 | - | 78,000,119 | - | 49,886,166 | 64.0 |
2,078,089,579 | 626,575,427 | 1,980,208,635 | 68,585,389 | 968,622,919 | 47.3 |
Risk Weight
0%
20%
35%
50%
60%
75%
100%
150%
250%
Asset Class
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Total credit exposure amount
Rs 000 Rs 000
Claims on central government and CBSL 655,699,375 32,501,527 688,200,902
Claims on foreign sovereigns and their
central banks - - - - - - - - - -Claims on public sector entities - - - 16,147,928 - - 1,705,562 17,853,490
Claims on banks - 68,101,560 - 20,538,490 - - 1,803,816 55,519 - 90,499,385
Claims on financial institutions - - - 50,970,086 - - 27,576,757 78,546,843
Claims on corporates - 86,838,999 - 5,126,066 - - 502,536,364 594,501,429
Retail claims 101,870,721 448,695 - - 32,918,053 128,453,041 55,257,725 318,948,235
Claims secured by residential property - - 49,264,495 - - - 11,792,737 61,057,232
Non-performing assets - - - 1,488,137 - - 37,531,636 7,276,149 - 46,295,922
Higher-risk categories - - - - - - - - 1,466,369 1,466,369 Cash items and other assets 27,758,511 - - - - - 35,788,803 63,547,314
785,328,607 187,890,781 49,264,495 94,270,707 32,918,053 128,453,041 673,993,400 7,331,668 1,466,369 1,960,917,121
TABLE - 4 (B) GROUP: CREDIT RISK AS AT 31ST DECEMBER 2025 (POST CCF & CRM) UNDER STANDARDISED APPROACH: EXPOSURES BY ASSET CLASSES AND RISK WEIGHTS
Risk Weight
0%
20%
35%
50%
60%
75%
100%
150%
250%
Asset Class
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Rs 000
Total credit exposure amount
Rs 000 Rs 000
Claims on central government and CBSL 662,797,054 32,501,527 695,298,581
Claims on foreign sovereigns and their
central banks - - - - - - - - - -Claims on public sector entities - - - 16,147,928 - - 1,705,562 17,853,490
Claims on banks - 68,292,201 - 20,538,490 - - 1,803,816 55,519 - 90,690,026
Claims on financial institutions - - - 48,471,712 - - 27,576,757 76,048,469
Claims on corporates - 86,838,999 - 5,126,066 - - 500,120,414 592,085,479
Retail claims 120,036,670 840,840 - - 32,918,053 128,453,041 106,980,581 389,229,185
Claims secured by residential property - - 49,264,495 - - - 11,792,737 61,057,232
Non-performing assets - - - 1,488,137 - - 37,610,834 9,432,472 - 48,531,443
Higher-risk categories - - - - - - - - - -Cash items and other assets 28,113,953 - - - - - 49,886,166 78,000,119
810,947,677 188,473,567 49,264,495 91,772,333 32,918,053 128,453,041 737,476,867 9,487,991 - 2,048,794,024
TABLE - 5: OPERATIONAL RISK FOR THE PERIOD ENDED 31ST DECEMBER 2025 UNDER THE ALTERNATIVE STANDARDISED APPROACH
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 | ||||
Business lines
The Alternative Standardised Approach | ||||||||||
Corporate finance | 18% | 7,724,681 | 3,183,052 | 4,819,651 | 18% | 7,724,681 | 3,183,052 | 4,819,651 | ||
Trading and sales | 18% | 27,705,645 | 26,060,330 | 21,337,314 | 18% | 32,185,842 | 32,699,774 | 29,722,180 | ||
Payment and settlement | 18% | 38,934 | 161,870 | 215,183 | 18% | 38,934 | 161,870 | 215,183 | ||
Agency services | 15% | - | - | 458,303 | 15% | - | - | 458,303 | ||
Asset management | 12% | - | - | - | 12% | - | - | - | ||
Retail brokerage | 12% | - | - | - | 12% | - | - | - | ||
Retail banking | 12% | 3.50% | 438,340,412 | 457,399,170 | 538,983,704 | 12% | 3.50% | 438,340,412 | 457,399,170 | 538,983,704 |
Commercial banking | 15% | 3.50% | 445,392,331 | 465,023,989 | 553,702,336 | 15% | 3.50% | 439,307,403 | 460,073,132 | 549,237,499 |
Total Capital Charge for Operational Risk (Rs 000) | 10,068,535 | 11,211,679 | ||||||||
Risk Weighted Amount (Rs 000) | 74,581,741 | 83,049,476 | ||||||||
Item | BANK GROUP | |
Rs 000 | Rs 000 | |
(a) Capital Charge for Interest Rate Risk | 2,597 | 2,597 |
General interest rate risk | 2,597 | 2,597 |
Specific interest rate risk | - | - |
(b) Capital Charge for Equity | - | - |
General equity risk | - | - |
Specific equity risk | - | - |
(c) Capital Charge for Foreign Exchange & Gold | 264,588 | 264,588 |
(d) Total Capital Charge for Market Risk (a) + (b) + (c) | 267,185 | 267,185 |
Risk Weighted Amount (d) * 100/13.5 | 1,979,148 | 1,979,148 |
Recognising that effective capital management is fundamental to the longterm stability of the business, Sampath Bank has consistently maintained Capital Adequacy Ratios (CARs) above the minimum regulatory requirements.
As at 31st December 2025, the Bank is positioned with strong capital buffers, well-prepared to seize opportunities as the economy regains momentum.
Importantly, the Central Bank of Sri Lanka (CBSL), through Directive No. 01 of 2025, designated Sampath Bank as a Domestic Systemically Important Bank (D-SIB), effective 17th April 2025. This designation imposes an additional capital surcharge of 1% across all tiers of regulatory capital, reinforcing the Bank's role in safeguarding systemic stability.
Capital AllocationThe Bank's capital serves as the primary safeguard against market, credit, liquidity, operational, and reputational risks. Determining the optimum capital structure remains a key risk management objective.
This involves:
» Evaluating the risk contribution of each business unit to the overall risk profile.
» Allocating capital charges accordingly, thereby incentivising business units to generate returns commensurate with the risks undertaken.
This disciplined approach ensures that capital is deployed efficiently while maintaining resilience against potential shocks.
Capital Management ProcessThe Bank adopts a forward-looking capital management framework, aligned with Basel III requirements and international best practices:
» Strategic Planning: A rolling three-year strategic plan and budget, updated annually, incorporates forecasts for key capital ratios linked to anticipated asset growth and business volumes.
» Tolerance Limits: Capital ratio thresholds are established, with proactive measures embedded in the budget to maintain buffers above these limits.
» Capital Raising: Tier I and Tier II capital are raised in advance, as required, to support growth ambitions.
» Monitoring & ICAAP: A robust monitoring mechanism and dynamic ICAAP process enable early identification of potential shortfalls, including qualitative risks such as reputational and strategic exposures.
» Dividend Policy: Dividend decisions, including the mix between cash and scrip are preceded by detailed capital impact assessments, to ensure that adequate resources are retained to fund future growth.
» Stress Testing: Scenario analysis and stress testing are conducted regularly, with oversight from the Board of Directors, to ensure preparedness for unforeseen challenges.
Moving ForwardWith the D-SIB designation and the associated 1% capital surcharge, the Bank acknowledges the heightened responsibility of maintaining stronger capital buffers. While this requirement constrains the growth in risk-weighted asset (RWA), it also reinforces the Bank's resilience and credibility within the financial system.
To support sustainable balance sheet growth and optimise capital utilisation, the Bank has announced plans to issue Basel III-compliant Tier II Green and/ or Sustainability Bonds/ Debentures amounting to Rs 20 Bn, with an initial tranche of Rs 10 Bn offering maturities of 5 and 7 year. This strategic issuance is designed to leverage the prevailing low-interest rate environment, strengthen the Bank's capital base, and position it to capitalise on emerging opportunities in the market. By reinforcing its capital structure through sustainable financing instruments, the Bank will further consolidate its competitive advantage and reaffirm its leadership within the Sri Lankan banking sector.
TABLE - 7: LIQUIDITY COVERAGE RATIO - ALL CURRENCYAs at 31st December | 2025 | 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) | 646,408,013 | 643,209,567 | 757,963,346 | 755,845,414 |
Level 1 assets | 625,085,039 | 625,085,039 | 743,843,796 | 743,843,796 |
Level 2A assets | 21,322,974 | 18,124,528 | 14,119,550 | 12,001,618 |
Level 2B assets | - | - | - | - |
Total Cash Outflows | 2,070,485,458 | 420,835,581 | 1,833,902,367 | 372,147,502 |
Deposits | 1,647,343,489 | 309,504,006 | 1,469,221,867 | 268,961,235 |
Unsecured wholesale funding | 4,410,847 | 4,410,847 | 9,912,063 | 9,912,063 |
Secured funding transactions | 30,459,409 | - | 26,610,320 | - |
Undrawn portion of committed (irrevocable) facilities and other contingent funding obligations | 296,193,493 | 14,842,508 | 247,333,393 | 12,449,480 |
Additional requirements | 92,078,220 | 92,078,220 | 80,824,724 | 80,824,724 |
Total Cash Inflows | 201,269,070 | 152,594,223 | 154,302,841 | 126,230,667 |
Maturing secured lending transactions backed by collateral | 40,010,168 | 38,936,884 | 26,910,052 | 24,935,833 |
Committed facilities | - | - | - | - |
Other inflows by counterparty which are maturing within 30 days | 41,235,947 | 24,264,370 | 39,417,085 | 26,029,760 |
Operational deposits | 30,629,986 | - | 12,710,630 | - |
Other cash inflows | 89,392,969 | 89,392,969 | 75,265,074 | 75,265,074 |
Total Net Cash Outflows | 1,869,216,388 | 268,241,358 | 1,679,599,526 | 245,916,835 |
Liquidity Coverage Ratio (%) (Stock of High- Quality Liquid Assets/ Total Net Cash Outflows ) * 100 239.79 | 307.36 | |||
TABLE - 8: LEVERAGE RATIO | ||||
BANK | GROUP | |||
As at 31st December | 2025 Rs 000 | 2024 Rs 000 | 2025 Rs 000 | 2024 Rs 000 |
Total Tier I Capital | 145,012,150 | 131,766,084 | 158,535,476 | 142,561,898 |
Total Exposure | 2,033,601,933 | 1,818,842,083 | 2,122,533,105 | 1,880,355,677 |
On-balance sheet exposure (excluding derivatives, securities financing transactions and asset amount adjusted in Basel III Tier I capital) | 1,960,418,547 | 1,762,871,894 | 2,042,659,011 | 1,819,279,950 |
Derivative exposure | 5,240,942 | 1,421,244 | 5,240,942 | 1,421,244 |
Securities financing transaction exposure | 5,795,946 | 3,746,911 | 12,669,160 | 9,342,754 |
Other off-balance sheet exposure | 62,146,498 | 50,802,034 | 61,963,992 | 50,311,729 |
Basel III Leverage Ratio (%) (Total Tier I Capital /Total Exposure)*100 | 7.13 | 7.24 | 7.47 | 7.58 |
TABLE - 9: NET STABLE FUNDING RATIO | ||||
BANK | ||||
As at 31st December | 2025 | 2024 | ||
Rs 000 | Rs 000 | |||
Total Available Stable Funding | 1,508,810,932 | 1,330,718,383 | ||
Total Required Stable Funding | 872,133,283 | 669,845,047 | ||
Required stable funding - on balance sheet assets | 862,439,465 | 662,156,329 | ||
Required stable funding - off balance sheet items | 9,693,818 | 7,688,718 | ||
Net Stable Funding Ratio (%) (Total Available Stable Funding /Total Required Stable Funding)*100 | 173.00 | 198.66 | ||
Capital instruments issued by the Bank | ||
2021-2028 Basel III compliant Tier II Listed Rated Unsecured Subordinated Redeemable Debentures | 2023-2028 Basel III compliant Tier II Listed Rated Unsecured Subordinated Redeemable Debentures | 2025- 2030 Basel III compliant Tier II Listed Rated Unsecured Subordinated Redeemable Debentures |
Description of the capital instrument
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 recognised in regulatory capital (Rs 000) | 3,000,000 | 4,500,000 | 8,500,000 |
Accounting classification (Equity/Liability) | Liability | Liability | Liability |
Issuer call subject to prior supervisory approval Optional call date, contingent call dates and redemption | n/a | n/a | n/a |
amount (Rs 000) | |||
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
TABLE - 11 BANK: DIFFERENCES BETWEEN ACCOUNTING AND REGULATORY SCOPES AND MAPPING OF FINANCIAL STATEMENT CATEGORIES WITH REGULATORY RISK CATEGORIES AS AT 31ST DECEMBER 2025Carrying values as reported in published financial statements | Carrying values under scope of regulatory reporting | Subject to credit risk framework | Subject to market risk framework | Not subject to capital requirements or subject to deduction from capital |
Rs 000 | Rs 000 | Rs 000 | Rs 000 | Rs 000 |
Item
Assets | |||||
Cash & cash equivalents | 62,018,008 | 62,018,008 | 62,029,232 | - | - |
Balances with Central Bank of Sri Lanka | 21,835,192 | 21,835,192 | 21,835,192 | - | - |
Placements with banks | 39,223,825 | 39,223,825 | 39,236,182 | - | - |
Reverse repurchase agreements | 44,282 | 44,282 | 44,282 | - | - |
Derivative financial instruments | 2,468,488 | 2,468,488 | 2,468,488 | - | - |
Financial assets recognised through profit | |||||
or loss - measured at fair value | 403,260 | 403,260 | - | 403,260 | - |
Financial assets at amortised cost | |||||
- loans & advances | 1,127,776,792 | 1,127,776,792 | 1,152,918,547 | - | - |
- debt & other instruments | 523,176,568 | 523,176,568 | 523,179,943 | - | - |
Financial assets - fair value through other | |||||
comprehensive income | 148,256,497 | 148,256,497 | 148,256,497 | - | - |
Investment in subsidiaries | 4,226,113 | 4,226,113 | 2,601,346 | - | 1,624,767 |
Property, plant & equipment | 15,187,778 | 15,187,778 | 15,187,778 | - | - |
Intangible assets | 1,040,433 | 1,040,433 | - | - | 1,040,433 |
Right-of-use assets | 7,190,091 | 7,190,091 | 7,190,091 | - | - |
Deferred tax assets | 10,597,476 | 10,597,476 | - | - | 10,597,476 |
Other assets | 14,807,760 | 14,807,760 | 14,807,760 | - | - |
Total Assets | 1,978,252,563 | 1,978,252,563 | 1,989,755,338 | 403,260 | 13,262,676 |
Liabilities | |||||
Due to banks | 24,687,100 | 24,687,100 | - | - | - |
Derivative financial instruments | 805,063 | 805,063 | - | - | - |
Securities sold under repurchase agreements | 32,785,653 | 32,785,653 | - | - | - |
Financial liabilities at amortised cost | |||||
- due to depositors | 1,627,060,300 | 1,627,060,300 | - | - | - |
- due to other borrowers | 8,357,756 | 8,357,756 | - | - | - |
- due to debt securities holders | 29,795,272 | 29,795,272 | - | - | - |
Retirement benefit obligation | 7,490,860 | 7,490,860 | - | - | - |
Dividend payable | 405,100 | 405,100 | - | - | - |
Current tax liabilities | 16,762,008 | 16,762,008 | - | - | - |
Other liabilities | 51,229,076 | 51,229,076 | - | - | - |
Total Liabilities | 1,799,378,188 | 1,799,378,188 | - | - | - |
Total Gross Off-balance Sheet Liabilities | |||||
Guarantees | 44,878,865 | 44,878,865 | 44,878,865 | - | - |
Documentary credit | 51,106,834 | 51,106,834 | 51,106,834 | - | - |
Acceptance | 22,816,986 | 22,816,986 | 22,816,986 | - | - |
Other contingent items | 191,712,067 | 191,712,067 | 191,712,067 | - | - |
Commitment for unutilised facilities | 315,904,022 | 315,904,022 | 315,904,022 | - | - |
Other commitments | 1,118,343 | 1,118,343 | 1,118,343 | - | - |
Total Gross Off-balance Sheet Liabilities | 627,537,117 | 627,537,117 | 627,537,117 | - | - |
Shareholders' Equity | |||||
Stated capital | 48,741,119 | 48,741,119 | - | - | - |
of which amount eligible for CET I | 48,741,119 | 48,741,119 | - | - | - |
of which amount eligible for AT I | - | - | - | - | - |
Retained earnings | 15,248,331 | 15,248,331 | - | - | - |
Accumulated other comprehensive income | 3,678,415 | 3,678,415 | - | - | - |
Special reserve | 1,879,931 | 1,879,931 | - | - | - |
Other reserves | 109,326,579 | 109,326,579 | - | - | - |
Total Shareholders' Equity | 178,874,375 | 178,874,375 | - | - | - |
Indicator 2 - Intra-financial System Assets
Interconnectedness Indicators
Indicator 1 - Total exposure
Size Indicator
Rs 000
Total exposure measure 2,122,533,105
a. Funds deposited with or lent to other financial institutions
(i) Funds deposited | 77,097,755 |
(ii) Lending | 91,724,752 |
b. Holdings of securities issued by other financial institutions | 6,082,056 |
c. Net positive current exposure of securities financing transactions (SFTs) with other financial institutions | 2,890,908 |
d. Over the counter (OTC) derivatives with other financial institutions that have a net positive mark to market value | 533,552 |
Intra-financial system assets | 178,329,023 |
Indicator 3 - Intra-Financial System Liabilities
a. Funds deposited by or borrowed from other financial institutions
(i) Funds deposited | 31,245,158 |
(ii) Borrowings | 28,490,579 |
b. Net negative current exposure of securities financing transactions (SFTs) with other financial institutions | 408,178 |
c. Over the counter derivatives (OTC) with other financial institutions that have a net negative mark to market value | 1,286,770 |
Intra-financial system liabilities | 61,430,685 |
Indicator 4 - Securities Outstanding
Securities outstanding 41,883,516
Indicator 5 - Payments made in the Reporting Year (excluding intra-group payments)
Substitutability/Financial Institution Infrastructure Indicators
Payments activity 11,964,405,888
Indicator 6 - Gross Loans and Receivables to Non- Bank Customers (excluding Government)
Gross Loans 1,278,041,514
Indicator 7 - Deposits of Non-bank Customers (excluding Government)
Deposits 1,662,952,864
Complexity Indicators
Indicator 8 - Notional Amount of Over-the-Counter (OTC) Derivatives
OTC derivatives 191,712,067
Indicator 9 - Cross-Jurisdictional claims (excluding derivatives and intragroup claims)
Cross jurisdictional claims 133,934,608
Indicator 10 - Cross-Jurisdictional liabilities (excluding derivatives and intragroup liabilities)
Cross jurisdictional liabilities 32,829,819
Indicator 11 - Financial assets recognised through profit or loss - measured at fair value & financial assets fair value through other comprehensive income | |
a. Debt instruments | 146,863,731 |
b. Equity instruments | 1,796,082 |
c. Derivatives | 2,468,488 |