COMPLIANCE ANNEXES
Capital Adequacy
Capital adequacy is a key indicator of a bank's financial strength,
represented as the ratio of its capital to the Risk-Weighted Assets
(RWAs) of credit, market, and operational risks. This ratio reflects the
bank's ability to maintain adequate capital to ensure financial
stability and its capacity to absorb a reasonable level of risk.
As a Domestic Systemically Important Bank (D-SIB), Bank of Ceylon is
required to maintain a minimum Common Equity Tier 1 ratio of 8.5%, a
Tier 1 ratio of 10%, and a Total Capital Ratio of 14%, in accordance
with the Banking Act Direction No. 01 of 2016 and its subsequent
amendments issued by the CBSL.
Following comparison of the Bank's capital status with the minimum
capital requirement stipulated by the Central Bank of Sri Lanka,
highlights the robust capital strength of the Bank. This comparison
serves as evidence of the Bank's capacity to meet and exceed the
stringent regulatory standards imposed by the CBSL, even during economic
crisis periods.
|
Components of the Capital
|
Regulatory
Minimum % |
Bank's position as at
|
|||
|---|---|---|---|---|---|
|
31.12.2024
% |
31.12.2023
% |
31.12.2022
% |
31.12.2021
% |
||
|
Common Equity Tier 1 (CET 1)
|
8.50
|
11.97
|
11.71
|
11.34
|
12.91
|
|
Total Tier 1
|
10.00
|
13.00
|
12.76
|
12.41
|
14.25
|
|
Total Capital
|
14.00
|
16.55
|
15.84
|
15.38
|
17.77
|
Basel III Disclosure Requirements Under Pillar 3 as per Banking Act
Direction No 01 of 2016
Disclosure 1 : Key Regulatory Ratios - Capital and Liquidity
|
As at December 31
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Bank
|
Group
|
Bank
|
Group
|
|
|
Basel III
|
||||
|
Regulatory Capital (LKR '000)
|
||||
|
Common Equity Tier 1
|
213,974,181
|
225,092,530
|
204,342,671
|
215,172,411
|
|
Tier 1 Capital
|
232,324,181
|
243,442,530
|
222,692,671
|
233,522,411
|
|
Total Capital
|
295,847,113
|
308,734,524
|
276,409,883
|
288,363,582
|
|
Regulatory Capital Ratios (%)
|
||||
|
Common Equity Tier 1 Capital Ratio (Minimum Requirement - 8.50%)
|
11.97
|
12.15
|
11.71
|
12.10
|
|
Tier 1 Capital Ratio (Minimum Requirement - 10.00%)
|
13.00
|
13.14
|
12.76
|
13.12
|
|
Total Capital Ratio (Minimum Requirement - 14.00%)
|
16.55
|
16.66
|
15.84
|
16.21
|
|
Leverage Ratio (Minimum Requirement - 3.00%)
|
4.41
|
4.56
|
4.78
|
4.95
|
|
As at December 31
|
Bank
|
|
|---|---|---|
|
2024
|
2023
|
|
|
Regulatory Liquidity
|
||
|
Statutory Liquid Assets - Total Bank (LKR '000)
|
N/A
|
1,783,850,113
|
|
Statutory Liquid Assets - Domestic (LKR '000)
|
N/A
|
1,624,586,784
|
|
Statutory Liquid Assets - FCBU (USD '000)
|
N/A
|
607,206
|
|
Statutory Liquid Assets Ratio (Minimum Requirement - 20% - 2023)
|
||
|
Total Bank (%)
|
N/A
|
45.00
|
|
Domestic Banking Unit (%)
|
N/A
|
42.80
|
|
Off-Shore Banking Unit (%)
|
N/A
|
54.20
|
|
Liquidity Coverage Ratio (%) - Rupee (Minimum Requirement 100%)
|
329.00
|
316.00
|
|
Liquidity Coverage Ratio (%) - All Currency (Minimum Requirement
100%)
|
269.63
|
227.21
|
|
Net Stable Funding Ratio (%) (Minimum Requirement 100%)
|
157.91
|
145.00
|
Disclosure 2 : Basel III Computation of Capital Ratios
|
As at December 31
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Bank
LKR '000 |
Group
LKR '000 |
Bank
LKR '000 |
Group
LKR '000 |
|
|
Common Equity Tier 1 (CET 1) Capital after Adjustments
|
213,974,181
|
225,092,530
|
204,342,671
|
215,172,411
|
|
Common Equity Tier 1 (CET 1) Capital
|
240,410,289
|
247,630,605
|
229,487,333
|
236,307,441
|
|
Equity Capital (Stated Capital)/Assigned Capital
|
25,730,000
|
25,730,000
|
25,730,000
|
25,730,000
|
|
Reserve Fund
|
16,953,000
|
16,953,000
|
15,665,000
|
15,665,000
|
|
Published Retained Earnings/ (Accumulated Retained Losses)
|
183,388,860
|
185,536,613
|
171,351,609
|
173,063,302
|
|
Published Accumulated other Comprehensive Income (OCI)
|
14,169,362
|
19,044,348
|
16,571,657
|
21,482,495
|
|
General and other Disclosed Reserves
|
169,067
|
366,644
|
169,067
|
366,644
|
|
Unpublished current year's profit/ (losses) and gains reflected
in OCI
|
-
|
-
|
-
|
-
|
|
Ordinary shares issued by consoloidated banking and financial
subsidiaries held by third parties
|
-
|
-
|
-
|
-
|
|
Total Adjustments to CET 1 Capital
|
26,436,108
|
22,538,075
|
25,144,662
|
21,135,030
|
|
Goodwill (net)
|
-
|
-
|
-
|
-
|
|
Intangible Assets (net)
|
1,349,633
|
1,454,056
|
1,352,429
|
1,452,194
|
|
Revaluation losses of property, plant and equipment
|
-
|
-
|
52,913
|
52,913
|
|
Deferred tax assets (net)
|
20,014,886
|
20,094,205
|
18,580,248
|
18,644,378
|
|
Investments in the capital of banking and financial institutions
where the bank does not own more than 10 percent of the issued
ordinary share capital of the entity
|
1,055,415
|
989,814
|
1,047,457
|
985,544
|
|
Significant investments in the capital of financial institutions
where the bank owns more than 10 percent of the issued ordinary
share capital of the entity
|
4,016,174
|
-
|
4,111,614
|
-
|
|
Shortfall of capital in financial subsidiaries
|
-
|
-
|
-
|
-
|
|
Additional Tier 1 (AT 1) capital after adjustment
|
18,350,000
|
18,350,000
|
18,350,000
|
18,350,000
|
|
Additional Tier 1 (AT 1) capital
|
18,350,000
|
18,350,000
|
18,350,000
|
18,350,000
|
|
Qualifying Additional Tier 1 Capital Instruments
|
18,350,000
|
18,350,000
|
18,350,000
|
18,350,000
|
|
Instruments issued by Consolidated Banking and Financial
Subsidiaries of the Bank and held by third parties
|
-
|
-
|
-
|
-
|
|
Total Adjustments to AT 1 Capital
|
-
|
-
|
-
|
-
|
|
Investment in Own Shares
|
-
|
-
|
-
|
-
|
|
Others (specify)
|
-
|
-
|
-
|
-
|
|
Tier 2 Capital after Adjustments
|
63,522,932
|
65,291,994
|
53,717,211
|
54,841,171
|
|
Tier 2 Capital
|
63,599,595
|
65,363,893
|
53,795,872
|
54,915,182
|
|
Qualifying Tier 2 Capital Instruments
|
31,582,633
|
32,446,517
|
24,256,811
|
24,933,801
|
|
Revaluation Gains
|
12,094,493
|
12,094,493
|
9,902,177
|
9,902,177
|
|
General Provisions
|
19,922,470
|
20,822,883
|
19,636,885
|
20,079,205
|
|
Instruments issued by Consolidated Banking and Financial
Subsidiaries of the Bank and held by third parties
|
-
|
-
|
-
|
-
|
|
Total Adjustment to Tier 2
|
76,664
|
71,898
|
78,661
|
74,011
|
|
Investment in Own Shares
|
-
|
-
|
-
|
-
|
|
Investments in the capital of financial institutions and where
the bank does not own more than 10 percent of the issued capital
carrying voting rights of the issuing entity
|
76,664
|
71,898
|
78,661
|
74,011
|
|
Significant investments in the capital of banking and financial
institutions where the bank own more than 10 percent of the
issued ordinary share capital of the entity
|
-
|
-
|
-
|
-
|
|
CET I Capital
|
213,974,181
|
225,092,530
|
204,342,671
|
215,172,411
|
|
Total Tier 1 Capital
|
232,324,181
|
243,442,530
|
222,692,671
|
233,522,411
|
|
Total Capital
|
295,847,113
|
308,734,524
|
276,409,883
|
288,363,582
|
|
As at December 31
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Bank
LKR '000 |
Group
LKR '000 |
Bank
LKR '000 |
Group
LKR '000 |
|
|
Total Risk Weighted Assets (RWA)
|
1,787,568,775
|
1,852,854,602
|
1,745,441,042
|
1,778,715,863
|
|
RWAs for Credit Risk
|
1,593,797,563
|
1,665,830,650
|
1,570,950,764
|
1,606,336,396
|
|
RWAs for Market Risk
|
18,181,609
|
18,192,131
|
20,412,633
|
20,422,929
|
|
RWAs for Operational Risk
|
175,589,603
|
168,831,821
|
154,077,644
|
151,956,538
|
|
CET I Capital Ratio (including Capital Conservation Buffer,
Countercyclical Capital Buffer and Surcharge on D-SIBs) (%)
|
11.97
|
12.15
|
11.71
|
12.10
|
|
of which : Capital Conservation Buffer (%)
|
2.50
|
2.50
|
2.50
|
2.50
|
|
of which : Countercyclical Buffer (%)
|
N/A
|
N/A
|
N/A
|
N/A
|
|
of which : Capital Surcharge on D-SIBs (%)
|
1.50
|
1.50
|
1.50
|
1.50
|
|
Total Tier 1 Capital Ratio (%)
|
13.00
|
13.14
|
12.76
|
13.13
|
|
Total Capital Ratio (including Capital Conservation Buffer,
Countercyclical Capital Buffer and surcharge on D-SIBs) (%)
|
16.55
|
16.66
|
15.84
|
16.21
|
|
of which : Capital Conservation Buffer (%)
|
2.50
|
2.50
|
2.50
|
2.50
|
|
of which : Countercyclical Buffer (%)
|
N/A
|
N/A
|
N/A
|
N/A
|
|
of which : Capital Surcharge on D-SIBs (%)
|
1.50
|
1.50
|
1.50
|
1.50
|
Disclosure 3 : Leverage Ratio
|
As at December 31
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Bank
LKR '000 |
Group
LKR '000 |
Bank
LKR '000 |
Group
LKR '000 |
|
|
Tier 1 Capital
|
232,324,181
|
243,442,530
|
222,692,671
|
233,522,411
|
|
Total Exposures
|
5,263,003,247
|
5,334,097,320
|
4,657,073,328
|
4,715,305,253
|
|
On-Balance Sheet Items (Excluding Derivatives and Securities
Financing Transactions, but including Collateral)
|
4,934,076,276
|
4,984,240,834
|
4,361,075,626
|
4,415,824,079
|
|
Derivative Exposures
|
34,976,800
|
34,976,800
|
12,479,517
|
12,479,517
|
|
Securities Financing Transaction Exposures
|
122,037,441
|
142,966,957
|
80,374,807
|
83,858,280
|
|
Other Off-Balance Sheet Exposures
|
171,912,729
|
171,912,729
|
203,143,377
|
203,143,377
|
|
Basel III Leverage Ratio (%) (Tier 1 Capital/ Total Exposure)
|
4.41
|
4.56
|
4.78
|
4.95
|
Disclosure 4 : Net Stable Funding Ratio (NSFR) and Liquidity Coverage
Ratio (LCR)
|
As at December 31
|
2024
|
2023
|
|---|---|---|
|
LKR '000
|
LKR '000
|
|
|
Total Available Stable Funding
|
3,369,744,517
|
3,097,126,830
|
|
Required Stable Funding - On Balance Sheet Assets
|
2,120,039,917
|
2,119,759,169
|
|
Required Stable Funding - Off Balance Sheet Assets
|
13,921,816
|
12,851,224
|
|
Total Required Stable Funding
|
2,133,961,732
|
2,132,610,394
|
|
NSFR
|
158%
|
145%
|
Basel III computation of Liquidity Coverage Ratio - All Currency (Bank Only)
|
As at December 31,
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Total
Un-Weighted Value LKR '000 |
Total
Weighted Value LKR '000 |
Total
Un-Weighted Value LKR '000 |
Total
Weighted Value LKR '000 |
|
|
Total Stock of High - Quality Liquid Asset (HQLA)
|
2,203,734,811
|
2,197,634,472
|
1,573,846,803
|
1,566,339,975
|
|
Total Adjusted Level I Assets
|
2,168,776,371
|
2,168,776,371
|
1,532,855,509
|
1,532,855,509
|
|
Level 1 Assets
|
2,164,983,392
|
2,164,983,392
|
1,530,225,982
|
1,530,225,982
|
|
Total Adjusted Level 2A Assets
|
37,929,632
|
32,240,187
|
40,867,380
|
34,737,273
|
|
Level 2A Assets
|
37,929,632
|
32,240,187
|
40,867,380
|
34,737,273
|
|
Total Adjusted Level 2B Assets
|
821,787
|
410,894
|
2,753,441
|
1,376,721
|
|
Level 2B Assets
|
821,787
|
410,894
|
2,753,441
|
1,376,721
|
|
Total Cash Outflows
|
4,748,090,596
|
947,626,422
|
4,412,609,059
|
851,520,467
|
|
Deposits
|
2,468,284,061
|
246,828,406
|
2,342,464,299
|
234,246,430
|
|
Unsecured Wholesale Funding
|
1,631,762,955
|
655,196,728
|
1,399,760,314
|
563,033,322
|
|
Secured Funding Transactions
|
66,785,916
|
-
|
61,244,586
|
-
|
|
Undrawn Portion of Committed (Irrevocable) Facilities and Other Contingent Funding Obligations
|
573,680,556
|
38,024,181
|
601,301,767
|
46,402,622
|
|
Additional Requirements
|
7,577,107
|
7,577,107
|
7,838,093
|
7,838,093
|
|
Total Cash Inflows
|
225,469,817
|
132,558,889
|
236,636,601
|
162,135,509
|
|
Maturing Secured Lending Transaction Backed by Collateral
|
23,300,000
|
-
|
3,500,000
|
-
|
|
Committed Facilities
|
5,000,000
|
-
|
5,000,000
|
-
|
|
Other Inflows by Counterparty which are Maturing Within 30 Days
|
170,213,392
|
124,946,994
|
193,252,127
|
152,837,733
|
|
Operational Deposits
|
19,344,530
|
-
|
25,586,699
|
-
|
|
Other Cash Inflows
|
7,611,895
|
7,611,895
|
9,297,776
|
9,297,776
|
|
Liquidity Coverage Ratio (%) (Stock of High quality Liquid Assets/ Total Net Cash Outflows over the Next 30 Calendar Days)*100
|
269.63
|
227.21
|
||
Disclosure 5 : Main Features of Regulatory Capital Instruments
Description of the Capital Instrument
|
Issuer
|
Bank of Ceylon
|
Bank of Ceylon
|
Bank of Ceylon
|
Bank of Ceylon
|
Bank of Ceylon
|
|---|---|---|---|---|---|
|
Unique Identifier
|
|||||
|
Governing Laws of the Intrument
|
Laws of Sri Lanka
|
Laws of Sri Lanka
|
Laws of Sri Lanka
|
Laws of Sri Lanka
|
Laws of Sri Lanka
|
|
Original Date of Issuance
|
29-Dec-17
|
31-Jul-18
|
26-Jul-19
|
22-Nov-21
|
30-Dec-22
|
|
Par Value of Instrument - LKR
|
100
|
100
|
100
|
100
|
100
|
|
Issued quantity (No of Debentures)
|
50,000,000
|
67,000,000
|
611,500
|
51,500,000
|
64,900,000
|
|
Issued Quantity (LKR '000)
|
5,000,000
|
6,700,000
|
61,150
|
5,150,000
|
6,490,000
|
|
Perpetual or Dated
|
Dated
|
Dated
|
Dated
|
||
|
Original Maturity Date, if Applicable
|
28-Dec-25
|
30-Jul-26
|
25-Jul-27
|
22-Nov-26
|
29-Dec-27
|
|
Amount Recognised in Regulatory Capital (in LKR '000 as at the Reporting Date)
|
1,000,000
|
2,345,000
|
33,633
|
2,060,000
|
3,894,000
|
|
Accounting Classification (Equity/ Liability)
|
Liability
|
Liability
|
Liability
|
Liability
|
Liability
|
|
Coupons/ Dividends
|
|||||
|
Fixed or Floting Dividend/ Coupon
|
FIXED
|
FIXED
|
FIXED
|
FLOATING
|
FIXED
|
|
Coupon Rate and any Related Index %
|
12.75
|
12.00
|
11.75
|
12.10
|
29.00
|
|
Non-Cumulative or Cumulative
|
Non-Cumulative
|
Non-Cumulative
|
Non-Cumulative
|
Non-Cumulative
|
Non-Cumulative
|
|
Convertible or Non-Convertible
|
Non Convertible
|
Non Convertible
|
Non Viability write down
|
Non Viability write down
|
Non Viability write down
|
Description of the Capital Instrument
|
Issuer
|
Bank of Ceylon
|
Bank of Ceylon
|
|---|---|---|
|
Unique Identifier
|
LK0357D25222
|
LK0357D25495
|
|
Governing Laws of the Intrument
|
Laws of Sri Lanka
|
Laws of Sri Lanka
|
|
Original Date of Issuance
|
27-Dec-23
|
20-Sep-24
|
|
Par Value of Instrument - LKR
|
||
|
Issued quantity (No of Debentures)
|
100,000,000
|
150,000,000
|
|
Issued Quantity (LKR '000)
|
10,000,000
|
15,000,000
|
|
Perpetual or Dated
|
Dated
|
Dated
|
|
Original Maturity Date, if Applicable
|
27-Dec-28
|
20-Sep-29
|
|
Amount Recognised in Regulatory Capital (in LKR '000 as at the Reporting Date)
|
8,000,000
|
14,250,000
|
|
Accounting Classification (Equity/ Liability)
|
Liability
|
Liability
|
|
Coupons/ Dividends
|
||
|
Fixed or Floting Dividend/ Coupon
|
FIXED
|
FIXED
|
|
Coupon Rate and any Related Index %
|
15.00
|
13.50
|
|
Non-Cumulative or Cumulative
|
Non-Cumulative
|
Non-Cumulative
|
|
Convertible or Non-Convertible
|
Non Viability write down
|
Non Viability write down
|
Disclosure 7 : Credit Risk Under Standardised Approach
Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects - Bank
|
Amount (LKR '000)
|
||||||
|---|---|---|---|---|---|---|
|
As at December 31, 2024
|
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 (%)
|
|
|
Claims on Central Government and CBSL
|
2,897,833,141
|
21,548,931
|
2,897,833,141
|
4,309,786
|
104,844,854
|
3.61%
|
|
Claims on Foreign Sovereigns and their Central Banks
|
43,312,309
|
-
|
43,312,309
|
-
|
60,510,316
|
139.71%
|
|
Claims on Public Sector Entities
|
303,775,835
|
108,266,582
|
68,351,269
|
16,859,984
|
85,211,253
|
100.00%
|
|
Claim on Official Entities and Multilateral Development Banks
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Claims on Banks Exposures
|
102,079,171
|
42,279,561
|
102,079,171
|
42,279,561
|
83,420,180
|
57.79%
|
|
Claims on Financial Institutions
|
6,056,023
|
2,415
|
6,056,023
|
2,415
|
3,082,165
|
50.87%
|
|
Claims on Corporates
|
291,994,097
|
250,896,205
|
242,843,271
|
39,356,478
|
265,028,166
|
93.92%
|
|
Retail Claims
|
629,752,808
|
289,770,697
|
565,377,234
|
-
|
433,304,589
|
76.64%
|
|
Claims Secured by Gold
|
170,691,048
|
-
|
170,691,048
|
-
|
6,010,513
|
3.52%
|
|
Claims Secured by Residential Property
|
82,749,572
|
-
|
82,749,572
|
-
|
38,684,780
|
46.75%
|
|
Claims secured by Commercial Real Estate
|
47,315,353
|
-
|
47,315,353
|
-
|
47,315,353
|
100.00%
|
|
Non-Performing Assets (NPAs)
|
173,525,302
|
-
|
173,525,302
|
-
|
230,701,402
|
132.95%
|
|
Higher - risk Categories
|
2,190,458
|
-
|
2,190,458
|
-
|
5,476,144
|
250.00%
|
|
Cash Items and Other Assets
|
254,541,027
|
49,890,491
|
254,541,027
|
49,890,491
|
230,207,848
|
75.62%
|
|
Total
|
5,005,816,143
|
762,654,881
|
4,656,865,178
|
152,698,715
|
1,593,797,563
|
33.14%
|
Credit Risk Exposures and Credit Risk Mitigation (CRM) Effects - Group
|
Amount (LKR '000)
|
||||||
|---|---|---|---|---|---|---|
|
As at December 31, 2024
|
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 (%)
|
|
|
Claims on Central Government and CBSL
|
2,919,115,280
|
21,548,931
|
2,919,115,280
|
4,309,786
|
104,844,854
|
3.59%
|
|
Claims on Foreign Sovereigns and their Central Banks
|
43,312,309
|
-
|
43,312,309
|
-
|
60,510,316
|
139.71%
|
|
Claims on Public Sector Entities
|
315,759,165
|
108,266,582
|
68,351,269
|
16,859,984
|
85,211,253
|
100.00%
|
|
Claims on Official Entities and Multilateral Development Banks
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Claims on Banks Exposures
|
126,855,060
|
42,279,561
|
126,855,060
|
42,279,561
|
108,196,069
|
63.97%
|
|
Claims on Financial Institutions
|
6,056,023
|
2,415
|
6,056,023
|
2,415
|
3,082,165
|
50.87%
|
|
Claims on Corporates
|
339,726,826
|
250,896,205
|
290,576,000
|
39,356,478
|
312,760,895
|
94.80%
|
|
Retail Claims
|
629,752,808
|
289,770,697
|
565,377,234
|
-
|
433,304,589
|
76.64%
|
|
Claims Secured by Gold
|
170,691,048
|
-
|
170,691,048
|
-
|
6,010,513
|
3.52%
|
|
Claims Secured by Residential Property
|
82,749,572
|
-
|
82,749,572
|
-
|
38,684,780
|
46.75%
|
|
Claims secured by Commercial Real Estate
|
47,315,353
|
-
|
47,315,353
|
-
|
47,315,353
|
100.00%
|
|
Non - Performing Assets (NPAs)
|
173,525,302
|
-
|
173,525,302
|
-
|
230,701,402
|
132.95%
|
|
Higher - Risk Categories
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Cash Items and Other Assets
|
280,593,124
|
49,890,491
|
280,593,124
|
49,890,491
|
235,208,461
|
71.17%
|
|
Total
|
5,135,451,871
|
762,654,881
|
4,774,517,574
|
152,698,715
|
1,665,830,650
|
33.81%
|
Disclosure 8 : Credit Risk Under Standardised Approach-Exposures by Asset Classes and Risk Weights
Exposures by Asset Classes and Risk Weights - Bank
|
As at December 31, 2024
|
Amount (LKR '000)
|
Total Credit Exposures Amount
|
|||||||
|---|---|---|---|---|---|---|---|---|---|
|
0%
|
20%
|
50%
|
60%
|
75%
|
100%
|
150%
|
>150%
|
||
|
Claims on Central Government and Central Bank of Sri Lanka
|
2,377,859,918
|
519,973,222
|
2,897,833,141
|
||||||
|
Claims on Foreign Sovereigns and their Central Banks
|
3,922,089
|
1,072,118
|
38,318,102
|
43,312,309
|
|||||
|
Claims on Public Sector Entities
|
-
|
68,351,269
|
68,351,269
|
||||||
|
Claims on Official Entities and Multilateral Development Banks
|
-
|
||||||||
|
Claims on Banks Exposures
|
46,106,640
|
9,476,297
|
46,496,234
|
102,079,171
|
|||||
|
Claims on Financial Institutions
|
1,028,342
|
4,304,783
|
722,898
|
-
|
6,056,023
|
||||
|
Claims on Corporates
|
9,183,012
|
19,475,306
|
213,898,868
|
286,085
|
242,843,271
|
||||
|
Retail Claims
|
3,254,388
|
523,083,559
|
39,039,287
|
565,377,234
|
|||||
|
Claims Secured by Gold
|
140,643,435
|
30,046,375
|
1,238
|
170,691,048
|
|||||
|
Claims Secured by Residential Property
|
67,791,988
|
14,957,584
|
82,749,572
|
||||||
|
Claims Secured by Commercial Real Estate
|
47,315,353
|
47,315,353
|
|||||||
|
Non- Performing Assets (NPAs)
|
59,173,103
|
114,352,199
|
173,525,302
|
||||||
|
Higher-risk Categories
|
2,190,458
|
2,190,458
|
|||||||
|
Cash Item and Other Assets
|
65,768,628
|
10,568,802
|
178,203,597
|
254,541,027
|
|||||
|
Total
|
2,584,271,981
|
616,906,393
|
104,970,463
|
3,254,388
|
523,083,559
|
669,231,549
|
152,956,386
|
2,190,458
|
4,656,865,178
|
Exposures by Asset Classes and Risk Weights - Group
|
As at December 31, 2024
|
Amount (LKR'000)
|
Total Credit Exposures Amount
|
|||||||
|---|---|---|---|---|---|---|---|---|---|
|
0%
|
20%
|
50%
|
60%
|
75%
|
100%
|
150%
|
>150%
|
||
|
Claims on Central Government and Central Bank of Sri Lanka
|
2,399,142,057
|
519,973,222
|
2,919,115,280
|
||||||
|
Claims on Foreign Sovereigns and their Central Bank
|
3,922,089
|
1,072,118
|
38,318,102
|
43,312,309
|
|||||
|
Claims on Public Sector Entities
|
-
|
68,351,269
|
68,351,269
|
||||||
|
Claims on Official Entities and Multilateral Development Banks
|
-
|
||||||||
|
Claims on Banks Exposures
|
46,106,640
|
9,476,297
|
71,272,123
|
126,855,060
|
|||||
|
Claims on Financial Institutions
|
1,028,342
|
4,304,783
|
722,898
|
-
|
6,056,023
|
||||
|
Claims on Corporates
|
9,183,012
|
19,475,306
|
261,631,597
|
286,085
|
290,576,000
|
||||
|
Retail Claims
|
3,254,388
|
523,083,559
|
39,039,287
|
565,377,234
|
|||||
|
Claims Secured by Gold
|
140,643,435
|
30,046,375
|
1,238
|
170,691,048
|
|||||
|
Claims Secured by Residential Property
|
67,791,988
|
14,957,584
|
82,749,572
|
||||||
|
Claims secured by Commercial Real Estate
|
47,315,353
|
47,315,353
|
|||||||
|
Non- Performing Assets (NPAs)
|
59,173,103
|
114,352,199
|
173,525,302
|
||||||
|
Higher - Risk Categories
|
-
|
-
|
|||||||
|
Cash Item and Other Assets
|
86,820,112
|
10,568,802
|
183,204,210
|
280,593,124
|
|||||
|
Total
|
2,626,605,604
|
616,906,393
|
104,970,463
|
3,254,388
|
523,083,559
|
746,740,780
|
152,956,386
|
-
|
4,774,517,574
|
Disclosure 9 : Market Risk under Standardised Measurement Method
|
As at 31 December
|
2024
|
2023
|
||
|---|---|---|---|---|
|
Bank
(LKR '000) |
Group
(LKR '000) |
Bank
(LKR '000) |
Group
(LKR '000) |
|
|
(a) Capital Charge for Interest Rate Risk
|
1,051,176
|
1,051,176
|
651,669
|
651,669
|
|
General Interest Rate Risk
|
1,051,176
|
1,051,176
|
651,669
|
651,669
|
|
(i) Net Long or Short Position
|
1,051,176
|
1,051,176
|
651,669
|
651,669
|
|
(ii) Horizontal Disallowance
|
-
|
-
|
-
|
-
|
|
(iii) Vertical Disallowance
|
-
|
-
|
-
|
-
|
|
(iv) Options
|
-
|
-
|
-
|
-
|
|
Specific Interest Rate Risk
|
-
|
-
|
-
|
-
|
|
(b) Capital Charge for Equity
|
225,095
|
225,095
|
601,439
|
601,439
|
|
(i) General Equity Risk
|
115,131
|
115,131
|
315,562
|
315,562
|
|
(ii) Specific Equity Risk
|
109,964
|
109,964
|
285,877
|
285,877
|
|
(c) Capital Charge for Foreign Exchange and Gold
|
1,269,155
|
1,270,628
|
1,604,660
|
1,606,102
|
|
Total Capital Charge for Market Risk [(a)+(b)+(c)]
|
2,545,425
|
2,546,898
|
2,857,769
|
2,859,210
|
|
Total Risk Weighted Amount for Market Risk
|
18,181,609
|
18,192,131
|
20,412,633
|
20,422,929
|
Disclosure 10 : Operational Risk under Basic Indicator Approach
Operational Risk under Basic Indicator Approach - Bank
|
As at December 31
|
Capital
Charge Factor |
Fixed
Factor |
Gross Income (LKR '000) 2024
|
Gross Income (LKR '000) 2023
|
||||
|---|---|---|---|---|---|---|---|---|
|
1st Year
|
2nd Year
|
3rd Year
|
1st Year
|
2nd Year
|
3rd Year
|
|||
|
The Basic Indicator Approach
|
15%
|
-
|
187,712,775
|
107,215,178
|
196,722,935
|
140,313,204
|
193,471,515
|
97,632,686
|
|
Capital Charges for Operational Risk
|
-
|
-
|
-
|
-
|
24,582,544
|
-
|
-
|
21,570,870
|
|
Risk Weighted Amount for
Operational Risk |
-
|
-
|
-
|
-
|
175,589,603
|
-
|
-
|
154,077,644
|
Operational Risk under Basic Indicator Approach - Group
|
As at December 31
|
Capital
Charge Factor |
Fixed
Factor |
Gross Income (LKR '000) 2024
|
Gross Income (LKR '000) 2023
|
||||
|---|---|---|---|---|---|---|---|---|
|
1st Year
|
2nd Year
|
3rd Year
|
1st Year
|
2nd Year
|
3rd Year
|
|||
|
The Basic Indicator Approach
|
15%
|
-
|
180,152,415
|
103,721,952
|
188,854,732
|
141,603,940
|
180,152,415
|
103,721,952
|
|
Capital Charges for Operational Risk
|
-
|
-
|
-
|
-
|
23,636,455
|
-
|
-
|
21,273,915
|
|
Risk Weighted Amount for
Operational Risk |
-
|
-
|
-
|
-
|
168,831,821
|
-
|
-
|
151,956,538
|
|
D-SIB Assessment Exercise
|
Group
LKR million |
|---|---|
|
Size Indicator
|
|
|
Section 1 - Total Exposure
|
|
|
Total exposure measure
|
5,334,097
|
|
Interconnectedness Indicators
|
|
|
Section 2 - Intra-Financial System Assets
|
|
|
a. Funds deposited with or lent to other financial institutions (including unused portion of committed lines extended)
|
101,337
|
|
(i) Funds deposited
|
99,004
|
|
(ii) Lending
|
2,333
|
|
b. Holdings of securities issued by other financial institutions
|
|
|
c. Net positive current exposure of securities financing transactions (SFTs) with other financial institutions
|
|
|
d. Over-the-counter (OTC) derivatives with other financial institutions that have a net positive mark to market value
|
115
|
|
Intra-financial system assets
|
101,452
|
|
Section 3 - Intra-Financial System Liabilities
|
|
|
a. Funds deposited by or borrowed from other financial institutions (including unused portion of committed lines obtained)
|
59,650
|
|
(i) Funds deposited
|
32,078
|
|
(ii) Borrowings
|
27,572
|
|
b. Net negative current exposure of securities financing transactions with other financial institutions
|
247
|
|
c. Over-the-counter derivatives with other financial institutions that have a net negative mark to market value
|
3
|
|
Intra-financial system liabilities
|
59,900
|
|
Section 4 - Securities Outstanding
|
|
|
Securities outstanding
|
|
|
Substitutability/Financial Institution Infrastructure Indicators
|
|
|
Section 5 - Payments made in the reporting year (excluding intragroup payments)
|
|
|
Payments activity
|
20,422,309
|
|
Section 6 - Assets Under Custody
|
|
|
Assets under custody
|
|
|
Section 7 - Underwritten Transactions in Debt and Equity Markets
|
|
|
Underwriting transactions
|
|
|
Section 8 - Trading Volume
|
|
|
Trading volume
|
3,249
|
|
Complexity indicators
|
|
|
Section 9 - Notional Amount of Over-the-Counter (OTC) Derivatives
|
|
|
OTC derivatives
|
193,721
|
|
Section 10 - Level 2 Assets
|
|
|
Level 2 assets
|
32,240
|
|
Section 11 - Trading and available for sale (AFS) securities
|
|
|
Trading and AFS securities
|
57,357
|
|
Section 12 - Cross-Jurisdictional Liabilities
|
|
|
Foreign Liabilities (excluding derivatives and intragroup liabilities)
|
|
|
Cross-jurisdictional liabilities
|
106,648
|
|
Section 13 - Cross-Jurisdictional Claims
|
|
|
Foreign claims (excluding derivatives and intragroup liabilities)
|
|
|
Cross-jurisdictional claims
|
39,303
|