Publication of annual and quarterly financial statements and other disclosures by licensed banks

CENTRAL BANK OF SRI LANKA
BANK SUPERVISION DEPARTMENT
18 January 2019 CIRCULAR No.02 of2019 PUBLICATION OF ANNUAL AND QUARTERLY FINANCIAL STATEMENTS AND OTHER DISCLOSURES BY LICENSED BANKS

1. Requirements
   under the
   Banking Act
2. Empowerment 2.1
3. Scope of
   Application
   1.1 In terms of Sections 38 and 76 (H) of the Banking Act No. 30 of
   1988 as amended, all licensed banks (LBs) incorporated or established within Sri Lanka and all LBs incorporated outside Sri Lanka shall:
   (i) transmit its audited financial statements within five months after the close of its financial year to the Director of Bank Supervision; (ii) publish the audited financial statements at least once within that period in Sinhala, Tamil and English daily newspapers circulating in Sri Lanka; and (iii) exhibit them in a conspicuous place at each of its places of business until the financial statements for the succeeding financial year are prepared and exhibited. In terms of Sections 38(3) and 76 H of the Banking Act, the Monetary Board may specify the form of the financial statements including any disclosure requirements to be made and where such form is specified, financial statements of every licensed bank shall be prepared in such form as may be specified. Licensed banks shall use the specified formats given in Annex I and
   Annex II to this Circular for the preparation, presentation and
   publication of annual and quarterly financial statements, respectively. LBs incorporated in Sri Lanka shall publish financial statements under both solo and consolidated basis. In terms of Section 28 of the Banking Act, the formats referred to in 3.1 above shall also be used for the preparation of financial statements of the Off-shore Banking Units of licensed banks. 3.1 ),2 aa-).-)

18 Januarv 2019
CENTRAL BANK OF SRI LANKA
BANK SUPERYISION DEPARTMENT
CIRCULAR No.02 of 2019
4. Compliances 4.t Licensed banks shall publish information with respect to the entire
bank, i.e., including the off-shore banking unit and in the case of licensed commercial banks incorporated in Sri Lanka, any branches established abroad by the licensed bank. Licensed banks shall publish annual and quarterly financial information and other disclosures in the Annual Report, Press and Website as given in Table 1 below.
Table 1: Publication of Annual and Quarterly
Minimum Disclosures
Type of Statement/Information
Frequency and
Location of Publication
Quarterly Annually
Income Statement P,W A, P, w
Statement of Comprehensive
Income
P,W A, P, w
Statement of Financial Position P,W A, P, W Statement of Changes in Equity P,W A, P, w Statement of Cash Flows P,W A,P,W Analysis of Financial Instruments on Measurement Basis w A,W Analysis of Loans and Advances W A,W Analysis of Deposits w A,W Selected Performance Indicators P,W A, P,W A - Annual Report P-Press W-Website Licensed banks shall report statement of financial position as at the end of the relevant quarter and shall publish comparative figures for the same based on the audited financial statements for the previous financial year. The reporting period in respect of the income statement should be the cumulative position as at the end of the relevant quarter in the financial year. Comparative figures for the income statement should 4.2 4.3 4.4

18 January 2019
CENTRAL BANK OF SRI LANKA
BANK SUPERVISION DEPARTMENT
CIRCULAR No.02 of2019
4.5
4.6
4.7
4.8
4.9
5. 5.1
5.2
Responsibilities of the
Management be in respect of the same reporting period in the previous financial year. Licensed banks shall include details of audit qualifications, if any, on audited financial statements when publishing such statements in the Press and Website. Licensed banks shall report selected key performance indicators (KPIs) and the relevant ratios as at the reporting date while comparative KPIs and ratios should be based on the audited financial statements for the previous financial year. Licensed banks incorporated outside Sri Lanka may publish the latest available KPIs relating to the global operations of such bank on a quarterly basis, and the ratios based on audited financial information along with the audited financial statements of the parent bank. Such information may be reported in home currency or in US Dollars in the column for reporting the information of the Group. The key performance indicators should be computed according to the definitions given in the respective Banking Act Directions, Determinations, Circulars and Guidelines. If a 'nil' balance has to be reported in respect of an item in the format, such items should be reported as 'nil', instead of deleting the item. The Board of Directors and the management of the licensed bank shall provide the true status of the financial condition of the bank, in discharging their fiduciary responsibility. Licensed banks shall ensure that adequate publicity is given to non￾compliance with the prudential ratios, if any, and the measures being taken by the licensed bank to meet these ratios.

18 January 2019
CENTRAL BANK OF SRI LANKA
BANK SUPERVISION DEPARTMENT
CIRCULAR No.02 of2019
6. Timeline for
Publication of
Financial
Statements
7. Effective
date/period
8. Revocations 8.1
5.3
5.4
6.1
7.1
7.2
6.2
6.3
Licensed banks shall avoid publishing incorrect statements/information and non-disclosure of adequate information required for decision making process. Licensed banks shall adopt the disclosure requirements contained herein as a minimum and are encouraged to make additional disclosures for the benefit of the general public. Licensed banks shall publish quarterly publication within two months from the end of each quarter, at least once in Sinhala, Tamil and English daily newspaper. Publication of annual audited financial statements shall be made within five months from the end of the financial year. If the bank publishes its annual audited financial statements within three months from the end of the financial year, the requirement to publish the financial statements for the fourth quarter in terms of
6.1 above would not arise.
Formats for quarterly reporting will be applicable for quarters beginning on or after 0 1 .01 .20 I 9. Formats for annual reporting will be applicable for financial years beginning on or after 01.01.2018. The following Circulars are hereby revoked:
(i) Circular No: BS/38/90 dated 02.06.1998 on Preparation of Annual Audited Accounts of Banks; (ii) Circular No: B3162197 dated 10.09.2001 on Public Disclosure by Publication of Bank Accounts in the Press; (iii) Circular No: 02104100310401/001 dated 30.09.2005 on Public Disclosure by Publication of Quarterly Financial Statements of Banks in the Press; (iv) Circular No: 02104100310401/001 dated 26.01.2006 on Publication of Quarterly Financial Statements of Banks in the Press;

18 January 2019
CENTRAL BANK OF SRI LANKA
BAI\K SUPERYISION DEPARTMENT
CIRCULAR No.02 of2019
(v) Circular dated 13.02.2006 on Submission of Audited Financial Statements by Banks; (vi) Circular No: 02104100310401/001 dated 21.02.2006 on Publication of Audited Financial Statements of Banks in the Press; (vii) Circular No: 02/041003/0401/001 dated 24.03.2006 on Inadequate/Incorrect Disclosures/Press Statements by Banks; (viii) Circular No : 02 I 17 I 900 I 000 I I 04 dated 1 | .02.20 13 on Public Disclosure by Publication of Quarterly Financial Statements of Banks in the Press; (ix) Circular No: 02117190010001104 dated 11.02.2013 on Preparation, Presentation and Publication of Annual Audited Accounts of Banks; (x) Circular No:02l171800/0002/002 dated 17.09.2013 on Publication of Financial Statements and Other Disclosures on the Websites; and (*i) Circular No. 02117190010001/004 Additional Quarterly Disclosure in dated 11.10.2013 on the Press and on the Websites. A A M Thassim Director of Bank Supervision

Annex I
SPECIFIED FORMAT FOR THE PREPARATION, PRESENTATION AND PUBLICATION OF ANNUAL AUDITED FINANCIAL STATEMENTS OF LICENSED BANKS For Financial Years commencing on or after 01.01.2018

Financial Statements
Table of Contents
Page No.
Financial Statements
Income Statement 1
Statement of Comprehensive Income 2 Statement of Financial Position 3 Statement of Changes in Equity 4 Statement of Cash Flows 5

Notes to the Financial Statements 1 Corporate Information 6 2 Accounting Policies 6 3 Segment Information 7 4 Net Interest Income 7 5 Net Fee and Commission Income 8 6 Net Gain/(Loss) from Trading 8 7 Net Fair Value Gain/(Loss) from Financial Instruments at Fair Value through Profit or Loss 8 8 Net Gain/(Loss) from Derecognition of Financial Assets 9 9 Net Other Operating Income 9 10 Impairment Charges 9 11 Personnel Expenses 10 12 Other Expenses 10 13 Tax Expenses 10 14 Earnings Per Share 11 15 Analysis of Financial Instruments by Measurement Basis 12 16 Cash and Cash Equivalents 13 17 Balances with Central Banks 13 18 Placements with Banks 13 19 Derivative Financial Instruments 14 20 Financial Assets Recognized through Profit or Loss 14 21 Financial Assets at Amortised Cost – Loans and Advances 15

22 Financial Assets at Amortised Cost – Debt and Other Instruments 16 23 Financial Assets Measured at Fair Value Through Other Comprehensive Income 17 24 Investments in Subsidiaries 18 25 Investments in Associates and Joint Ventures 18 26 Property, Plant and Equipment 19 27 Investment Properties 20 28 Goodwill and Intangible Assets 21 29 Deferred Tax Assets/Liabilities 21 30 Other Assets 22 31 Due to Banks 22 32 Derivative Financial Instruments 22 33 Financial Liabilities Recognized Through Profit or Loss 22 34 Financial Liabilities at Amortised Cost 23 35 Debt Securities Issued 23 36 Retirement Benefit Obligations 24 37 Current Tax Liabilities 24 38 Other Provisions 24 39 Other Liabilities 24 40 Due to Subsidiaries 24 41 Stated Capital/Assigned Capital 25 42 Statutory Reserve Fund 25 43 Retained Earnings 25 44 Other Reserves 25 45 Non-controlling Interests 26 46 Contingent Liabilities and Commitments 26 47 Related Party Disclosures 26 48 Net Assets Value per Ordinary Share 26 49 Other Disclosure Requirements 27

……………….. BANK
INCOME STATEMENT
FOR THE YEAR ENDED ………………
Bank Group
In Rupees Million Note 20XX
Interest income
Interest expenses
Net interest income 04
Fee and commission income
Fee and commission expenses
Net fee and commission income 05 Net gain/(loss) from trading 06 Net fair value gains/(losses) from financial instruments at fair value through profit or loss Net gains/(losses) from derecognition of financial assets Net other operating income 09 Total operating income Impairment charges 10 Net operating income Personnel expenses Depreciation and amortization expenses Other expenses 12 Operating profit/(loss) before VAT & NBT on financial services Value Added Tax (VAT) on financial services Nation Building Tax (NBT) on financial services Operating profit/(loss) after VAT & NBT on financial services Share of profits of associates and joint ventures Profit/(loss) before tax Income tax expenses 13 Profit/(loss) for the year Profit attributable to:
Equity holders of the parent
Non-controlling interests
Earnings per share on profit 14 Basic earnings per ordinary share Diluted earnings per ordinary share

……………… BANK
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED ………….. Bank Group In Rupees Million Note 20XX Profit/(loss) for the year Items that will be reclassified to income statement Exchange differences on translation of foreign operations Net gains/(losses) on cash flow hedges Net gains/(losses) on investments in debt instruments measured at fair value through other comprehensive income Share of profits of associates and joint ventures Debt instruments at fair value through other comprehensive income Others (specify) Less: Tax expense relating to items that will be reclassified to income statement Items that will not be reclassified to income statement Change in fair value on investments in equity instruments designated at fair value through other comprehensive income Change in fair value attributable to change in the Bank’s own credit risk on financial liabilities designated at fair value through profit or loss Re-measurement of post-employment benefit obligations Changes in revaluation surplus Share of profits of associates and joint ventures Others (specify) Less: Tax expense relating to items that will not be reclassified to income statement Other comprehensive income for the year, net of taxes Total comprehensive income for the year Attributable to:
Equity holders of the parent
Non-controlling interests

……………..BANK
STATEMENT OF FINANCIAL POSITION AS AT ……………….. Bank Group In Rupees Million Note 20XX Assets Cash and cash equivalents 16 Balances with central banks 17 Placements with banks 18 Derivative financial instruments 19 Financial assets recognized through profit or loss

• measured at fair value
• designated at fair value
  Financial assets at amortised cost
• loans and advances 21
• debt and other instruments 22
  Financial assets measured at fair value through other comprehensive income 23 Investment in subsidiaries 24 Investments in associates and joint ventures 25 Property, plant and equipment 26 Investment properties 27 Goodwill and intangible assets 28 Deferred tax assets 29 Other assets 30 Total assets Liabilities Due to banks 31 Derivative financial instruments 32 Financial liabilities recognized through profit or loss
• measured at fair value
• designated at fair value
  Financial liabilities at amortised cost
• due to depositors
• due to debt securities holders
• due to other borrowers
  Debt securities issued 35
  Retirement benefit obligations 36 Current tax liabilities 37 Deferred tax liabilities 29 Other provisions 38 Other liabilities Due to subsidiaries Total liabilities Equity Stated capital/Assigned capital 41 Statutory reserve fund 42 Retained earnings 43 Other reserves 44 Total shareholders’ equity Non-controlling interests 45 Total equity Total equity and liabilities Contingent liabilities and commitments 46 Memorandum Information Number of Employees Number of Branches Note: Amounts stated are net of impairment and depreciation.

………………BANK
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED ……………..
Bank/Group
In Rupees Million
Stated capital/Assigned capital Reserves Total Non￾controlling interest Total Ordinary equity voting shares Ordinary non-voting shares Assigned capital Statutory Reserve fund OCI Reserve Revaluation reserve Retained earnings Other reserves Balance as at DD/MM/YY (Opening balance) Total comprehensive income for the year Profit/(loss) for the year (net of tax) Other comprehensive income (net of tax) Total comprehensive income for the year Transactions with equity holders, recognised directly in equity Share issue/increase of assigned capital Share options exercised Bonus issue Rights issue Transfers 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 (Please specify) Total transactions with equity holders Balance as at DD/MM/YY (Closing balance) Note: First day impact due to adoption of ‘SLFRS9: Financial Instruments’ needs to be presented separately.

……………. BANK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED ………………
In Rupees Million Note Bank Group 20XX Cash flows from operating activities Interest receipts Interest payments Net commission receipts Trading income Payments to employees VAT & NBT on financial services Receipts from other operating activities Payments on other operating activities Operating profit before change in operating assets & liabilities (Increase) / decrease in operating assets Balances with Central Bank of Sri Lanka Financial assets at amortised cost – loans & advances Other assets (please specify) Increase / (decrease) in operating liabilities Financial liabilities at amortised cost – due to depositors Financial liabilities at amortised cost – due to debt securities holders Financial liabilities at amortised cost – due to other borrowers Other liabilities (please specify) Net cash generated from operating activities before income tax Income tax paid Net cash (used in) / from operating activities Cash flows from investing activities Purchase of property, plant and equipment Proceeds from the sale of property, plant and equipment Purchase of financial investments Proceeds from the sale and maturity of financial investments Net purchase of intangible assets Net cash flow from acquisition of investment in subsidiaries, associates and joint ventures Net cash flow from disposal of subsidiaries, associates and joint ventures Dividends received from investment in subsidiaries and associates Others (please specify) Net cash (used in)/from investing activities 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 debt Dividend paid to non-controlling interest Dividend paid to shareholders of the parent company Dividend paid to holders of other equity instruments Others (please specify) Net cash (used in) / from financing activities Net increase/(decrease) in cash & cash equivalents Cash and cash equivalents at the beginning of the year 16 Exchange difference in respect of cash & cash equivalent Cash and cash equivalents at the end of the year 16 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.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DD MM YYYY 1 Corporate information 2 Accounting policies
2.1 Basis of preparation
2.1.1 Statement of compliance
2.1.2 Presentation of financial statements
2.2 Basis of consolidation
2.3 Significant accounting judgments and estimates
2.3.1 Fair value of financial instruments
2.3.2 Day 1 Impact *
2.3.3 Impairment losses on financial assets at amortised cost – loans and advances
2.3.4 Impairment losses on other financial assets
2.3.5 Deferred tax assets
2.3.6 Pensions obligation
2.3.7 Others
2.4 Changes in accounting policies and disclosures
2.4.1 Reconciliation of statement of financial position balances from LKAS 39 to SLFRS 9 *
2.4.2 Reconciliation of impairment allowance balance from LKAS 39 to SLFRS 9 *
2.4.3 Reconciliation of reserves and retained earnings from LKAS 39 to SLFRS 9 *
2.5 Summary of significant accounting policies
2.5.1 Foreign currency translation
2.5.2 Financial instruments
2.5.2.1 The ‘Solely-Payment-of-Principal-and-Interest’ (SPPI) test
2.5.2.2 Business model assessment
5.2.2.3 Initial classification and measurement of financial instruments
2.5.2.4 Subsequent measurement
2.5.2.5 Impairment of financial assets (policies applicable before 01.01.2018) *
2.5.2.6 Impairment of financial assets
2.5.3 Impairment of non-financial assets
2.5.4 Repurchase and reverse repurchase agreements
2.5.5 Securities lending and borrowing
2.5.7 Determination of fair value
2.5.8 Hedge accounting
2.5.9 Off-setting financial instruments
2.5.10 Leasing
2.5.11 Recognition of income and expenses
2.5.12 Cash and cash equivalents
2.5.13 Property, plant and equipment
2.5.14 Business combination and goodwill
2.5.15 Intangible assets
2.5.16 Financial guarantees
2.5.17 Pension benefits
2.5.18 Provisions
2.5.19 Share based payment transactions
2.5.20 Taxes
2.5.21 Dividends
2.5.22 Reserves
2.5.23 Segment reporting

2.5.24 Others (Please Specify)
*Applicable for the first financial reporting period under SLFRS 9. 3 Segment information (as per SLFRS 8) 4 Net Interest Income Bank Group In Rupees Million 20XX Interest income Cash and cash equivalents Balances with central banks Placements with banks Derivative financial instruments Financial assets recognized through profit or loss

• measured at fair value
• designated at fair value
  Financial assets at amortised cost
• loans and advances
• debt and other instruments
  Financial assets measured at fair value through other comprehensive income Others (Please specify) Total interest income Interest expenses Due to banks Derivative financial instruments Financial liabilities recognized through profit or loss – measured at fair value – designated at fair value Financial liabilities at amortised cost – due to depositors
• due to debt securities holders
  – due to other borrowers
  Others (Please specify)
  Total interest expenses
  Net interest income a. Net interest income from Sri Lanka Government Securities Bank Group In Rupees Million 20XX Interest income Less: Interest expenses Net interest income from Sri Lanka Government Securities

5 Net Fee and Commission Income Bank Group In Rupees Million 20XX Fee and commission income Fee and commission expenses Net fee and commission income Comprising Loans Cards Trade and remittances Investment banking Deposits Guarantees Others (Please specify) Net fee and commission income 6 Net Gain/(Loss) from Trading Bank Group In Rupees Million 20XX Foreign exchange From banks From other customers Fixed income securities Equity securities Derivative financial instruments Others (Please specify) Total 7 Net Fair Value Gains/(Losses) From Financial Instruments at Fair Value Through Profit or Loss Bank Group In Rupees Million 20XX Gains on financial assets at fair value through profit or loss Losses on financial assets at fair value through profit or loss Gains on financial liabilities at fair value through profit or loss Losses on financial liabilities at fair value through profit or loss Total

8 Net Gains/(Losses) From Derecognition of Financial Assets Bank Group In Rupees Million 20XX Recognised at:
Fair value through profit or loss Amortised cost Fair value through other comprehensive income Total 9 Net Other Operating Income Bank Group In Rupees Million 20XX Gain/(Loss) on investment properties Gain/(Loss) on sale of property, plant and equipment Gain/(Loss) on revaluation of foreign exchange Recovery of loans written-off Less: Loans written off Others (Please specify) Total 10 Impairment Charges Bank Group In Rupees Million 20XX Financial assets at amortised cost - loans and advances (Note 21(b)) Stage 1 Stage 2 Stage 3 Financial assets at amortised cost – debt instruments (Note 22(b)) Stage 1 Stage 2 Stage 3 Financial assets measured at fair value through other comprehensive income (Note 23(b)) Stage 1 Stage 2 Stage 3 Contingent liabilities & commitments (Note 45(a)) Stage 1 Stage 2 Stage 3 Investment in subsidiaries (Note 24(a)) Investments in associates and joint ventures (Note 25(a))

Property, plant and equipment (Note 26(c)) Investment properties (Note 27(b)) Others (Please specify) Total 11 Personnel Expenses Bank Group In Rupees Million 20XX Salary and bonus Contributions to defined contribution/benefit plans Provision for defined benefit obligations (Note 36) Share based expenses Others Total 12 Other Expenses Bank Group In Rupees Million 20XX Directors’ emoluments Auditors’ remunerations Non-audit fees to auditors Professional and legal expenses Operating lease expenses Office administration and establishment expenses Others (Please specify) Total 13 Tax Expenses Bank Group In Rupees Million 20XX Current tax expense Current year Prior years’ provision Deferred tax expense Effect of change in tax rates Temporary differences Prior years’ provision Total

a. Reconciliation of tax expenses Bank Group In Rupees Million 20XX Profit/(loss) before tax Income tax for the period (Accounting profit @ applicable tax rate) Adjustment in respect of current income tax of prior periods Add: Tax effect of expenses that are not deductible for tax purposes (Less): Tax effect of expenses that are deductible for tax purposes Tax expense for the period b. The deferred tax (credit)/charge in the income statement comprise of the following Bank Group In Rupees Million 20XX Deferred tax assets Deferred tax liabilities Other temporary differences Deferred tax (credit)/charge to income statement 14 Earnings Per Share Bank Group In Rupees Million 20XX Net profit attributable to ordinary equity holders Adjust:
Interest on preference shares
Interest on convertible bonds
Net profit attributable to ordinary equity holders adjusted for the effect of dilution Weighted average number of ordinary shares for basic earnings per share Effect of dilution Convertible bonds Convertible preference shares Others Weighted average number of ordinary shares adjusted for the effect of dilution Basic earnings per ordinary share Diluted earnings per ordinary share

15 a. Analysis of Financial Instruments by Measurement Basis – Bank Current year In Rupees Million AC FVPL FVOCI Total ASSETS Cash and cash equivalents Balances with central banks Placements with banks Derivative financial instruments Loans and advances Debt instruments Equity instruments Others (specify) Total financial assets In Rupees Million AC FVPL Total LIABILITIES Due to banks Derivative financial instruments Financial liabilities

• due to depositors

• due to debt security holders

• due to other borrowers
  Others (specify)
  Total financial liabilities
  AC – Financial assets/liabilities measured at amortised cost FVPL – Financial assets/liabilities measured at fair value through profit or loss FVOCI – Financial assets measured at fair value through other comprehensive income b. Bank - Previous year (20XX) In Rupees Million AC FVPL FVOCI Total ASSETS Cash and cash equivalents Balances with central banks Placements with banks Derivative financial instruments Loans and advances Debt instruments Equity instruments Others (specify) Total financial assets In Rupees Million AC FVPL Total LIABILITIES Due to banks Derivative financial instruments Financial liabilities

• due to depositors

• due to other borrowers
  Financial liabilities at amortised cost

• due to depositors

• due to debt security holders

• due to other borrowers
  Other (specify)
  Total financial liabilities
  c. Group - Current year (20XX) (as per 15(a) above)
  d. Group - Previous year (20XX) (as per 15(b) above) 16 Cash and Cash Equivalents Bank Group In Rupees Million 20XX Cash in hand Balances with banks Money at call and short notice Total 17 Balances with Central Banks Bank Group In Rupees Million 20XX Statutory balances with central banks Central bank of Sri Lanka Other central banks Non-statutory balances with central banks Central bank of Sri Lanka Other central banks Total balances with central banks 18 Placements with Banks Bank Group In Rupees Million 20XX Bank 1 Bank 2 Bank 3 Total

19 Derivative Financial Instruments Bank Group In Rupees Million 20XX Interest rate derivatives Interest rate swaps Interest rate futures Interest rate options Others (Please specify) Foreign currency derivatives Currency swaps Forward foreign exchange contracts Others(Please specify) Others (Please specify) Total 20 Financial Assets Recognized Through Profit or Loss Bank Group In Rupees Million 20XX Measured at fair value Sri Lanka Government Securities (separately by instrument-wise) Equity securities Corporate debt securities Others (Please specify) Sub total Designated at fair value Sri Lanka Government Securities (separately by instrument-wise) Equity securities Corporate debt securities Others (Please specify) Sub total Total a. Analysis Bank Group In Rupees Million 20XX By collateralisation Pledged as collateral Unencumbered Gross total By currency Sri Lankan Rupee United States Dollar Gross total

21 Financial Assets at Amortised Cost – Loans and Advances Bank Group In Rupees Million 20XX Gross loans and advances Stage 1 Stage 2 Stage 3 (Less): Accumulated impairment under:
Stage 1
Stage 2
Stage 3
Net loans and advances a. Analysis Bank Group In Rupees Million 20XX By product Overdrafts Trade finance Lease rental receivable Credit cards Pawning Staff loans Term loans Short-term Long-term Others Sri Lanka Government Securities (separately by instrument-wise) Others (Please specify) Gross total By currency Sri Lankan Rupee United States Dollar Great Britain Pound Others (Please specify) Gross total By industry Agriculture and fishing Manufacturing Tourism Transport Construction Traders New economy Others Gross total

b. Movements in impairment during the year Bank Group In Rupees Million 20XX Stage 1 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 2 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 3 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY
c. Lease rentals receivable (Disclose as per LKAS 17)
Bank Group
In Rupees Million 20XX
Please specify
Total
22 Financial Assets at Amortised Cost – Debt and Other Instruments Bank Group In Rupees Million 20XX Sri Lanka Government securities (separately by instrument-wise) Corporate debt instruments Trust certificates Others (please specify) Total a. Analysis Bank Group In Rupees Million 20XX By collateralization Pledged as collateral Unencumbered Gross total By currency Sri Lankan Rupee United States Dollar

Others (Please specify)
Gross total b. Movements in impairment during the year Bank Group In Rupees Million 20XX Stage 1 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 2 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 3 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY 23 Financial Assets at Fair Value Through Other Comprehensive Income Bank Group In Rupees Million 20XX Sri Lanka Government Securities (separately by instrument-wise) Equity securities Corporate debt securities Others (Less): Impairment Net financial assets at fair value through other comprehensive income a. Analysis Bank Group In Rupees Million 20XX By collateralisation Pledged as collateral Unencumbered Gross total By currency Sri Lankan Rupee United States Dollar Others (Please specify) Gross total

b. Movements in impairment during the year Bank Group In Rupees Million 20XX Stage 1 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 2 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY Stage 3 Opening balance as at DD MM YY Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD MM YY 24 Investments in Subsidiaries Bank In Rupees Million 20XX 20XX Quoted equity investments Unquoted equity investments (Less): Impairment Net total Note: Please provide details of subsidiaries separately. a. Movements in Impairment during the Year Bank In Rupees Million 20XX 20XX Opening balance at DD MM YY Charge/(Write back) to income statement Net write-off during the year Other movements Closing balance at DD MM YY 25 Investments in Associates and Joint Ventures Bank Group In Rupees Million 20XX Associates Unquoted equity investments Quoted equity investments (Less): Impairment Sub total

Joint Ventures
Unquoted equity investments
Quoted equity investments
(Less): Impairment
Sub total
Total
Note: Please provide details of associates and joint ventures separately. a. Movements in Impairment during the Year Bank Group In Rupees Million 20XX Associates Opening balance at DD MM YY Charge/(Write back) to income statement Net write-off during the year Other movements Closing balance at DD MM YY Joint Ventures Opening balance at DD MM YY Charge/(Write back) to income statement Net write-off during the year Other movements Closing balance at DD MM YY 26 Property, Plant and Equipment a. Property, Plant and Equipment -Bank Bank 20XX In Rupees Million Land and Buildings Leasehold Properties Computer Hardware Computer Software Office Equipment, Furniture and Fittings Others Total 20XX(Current year) Cost/fair value Opening balance at DD MM YY Additions Disposals Exchange rate variance Adjustments Closing balance at DD MM YY (Less): Accumulated depreciation Opening balance at DD MM YY Charge for the year Additions Disposals Exchange rate variance Adjustments Closing balance at DD MM YY (Less): Impairment Net book value at DD MM YY

Market value at DD MM YY
20XX (Previous year)
Cost/fair value
Opening balance at DD MM YY
Additions
Disposals
Exchange rate variance
Adjustments
Closing balance at DD MM YY
(Less): Accumulated depreciation Opening balance at DD MM YY Charge for the year Additions Disposals Exchange rate variance Adjustments Closing balance at DD MM YY (Less): Impairment Net book value at DD MM YY Market Value at DD MM YY b. Property, Plant and Equipment - Group (as per 26(a) above)
c. Movements in Impairment during the Year
Bank Group
In Rupees Million 20XX
Opening balance at DD MM YY
Charge/(Write back) to income statement Net write-off during the year Exchange rate variance and other adjustments Closing balance at DD MM YY 27 Investment Properties a. Investment Properties at Cost/fair value Bank Group In Rupees Million 20XX Cost/fair value Opening balance at DD MM YY Additions Disposals Exchange rate variance Adjustments Closing balance at DD MM YY (Less): Accumulated depreciation Opening balance at DD MM YY Charge for the year Additions

Disposals
Exchange rate variance
Adjustments
Closing balance at DD MM YY
(Less): Impairment
Net book value at DD MM YY
Market value at DD MM YY b. Movements in Impairment during the Year Bank Group In Rupees Million 20XX Opening balance at DD MM YY Charge/ (Write back) to income statement Net write-off during the year Exchange rate variance and other adjustments Closing balance at DD MM YY 28 Goodwill and Intangible Assets Bank Group In Rupees Million 20XX Goodwill Opening balance DD MM YY Adjustments (Less): Impairment Sub-total (closing balance at DD MM YY) Other Intangible Assets Opening balance at DD MM YY Adjustments (Less): Impairment Sub-total (closing balance at DD MM YY) Total 29 Deferred Tax Assets/(Liabilities) Bank Group In Rupees Million 20XX Opening balance DD MM YYYY Charge for the year recognized in

• profit and loss
• other comprehensive income
  Closing balance DD MM YYYY

30 Other Assets
Bank Group
In Rupees Million 20XX
Cost
Receivables
Deposits and prepayments
Sundry debtors
Others (Please specify)
Total
31 Due to Banks
Bank Group
In Rupees Million 20XX
Borrowings
Securities sold under repurchase (repo) agreements Others (Please specify) Total 32 Derivative Financial Instruments Bank Group In Rupees Million 20XX Interest rate derivatives Interest rate swaps Interest rate options Others (Please specify) Foreign exchange derivatives Currency swaps Forward foreign exchange contracts Others (Please specify) Others (Please specify) Total 33 Financial liabilities recognized through profit or loss Bank Group In Rupees Million 20XX Measured at fair value Debt securities Due to non-bank customers Other financial liabilities Sub total Designated at fair value Debt securities Due to non-bank customers Other financial liabilities Sub total Total

34 Financial liabilities at amortised cost Bank Group In Rupees Million 20XX Due to depositors Debt securities issued by the bank Securities sold under repurchase (repo) agreements Others (Please specify) Total a. Analysis of amount due to depositors Bank Group In Rupees Million 20XX By product Demand deposits (current accounts) Savings deposits Fixed deposits Other deposits (Please specify) Total By currency Sri Lanka Rupee United States Dollar Great Britain Pound Others (Please specify) Total 35 Debt Securities Issued Bank Group In Rupees Million 20XX Issued by the bank Issued by other subsidiaries Total Due within 1 year Due after 1 year Total a. Details of Debt Securities Issued Type Face Value In Rupees Millions Interest Rate and Repayment Terms Issue Date Maturity Date Bank Group 20XX Issued by the bank (i) (ii) Sub total

Issued by other subsidiaries
(i)
(ii)
Sub total
Total
36 Retirement benefit obligations Bank Group In Rupees Million 20XX Present value of defined benefit obligation Less: Fair value of plan assets Total 37 Current Tax Liabilities Bank Group In Rupees Million 20XX Opening balance DD MM YYYY Charge for the year Closing balance DD MM YYYY 38 Other Provisions Bank Group In Rupees Million 20XX Please specify Total 39 Other Liabilities Bank In Rupees Million 20XX 20XX Sundry creditors Interest payable Impairment in respect of off-balance sheet credit exposures (Note 10) Other payables Total 40 Due to subsidiaries Bank Group In Rupees Million 20XX Please specify Total

41 Stated Capital/Assigned Capital Bank Group In Rupees Million 20XX Please specify Total 42 Statutory Reserve Fund Bank Group In Rupees Million 20XX Opening balance at DD MM YY Transfers during the period Closing balance at DD MM YY 43 Retained Earnings Bank Group In Rupees Million 20XX Opening balance at DD MM YY Profit for the year Transfers to other reserves Dividend Closing balance at DD MM YY 44 Other Reserves a. Bank - Current year (20XX) In Rupees Million Opening balance at DD MM YY Movement/ transfers Closing balance at DD MM YY General reserve Revaluation reserve Cash flow hedge reserve Foreign currency translation reserve OCI reserve Others(please specify) Total b. Bank – Previous year (20XX) In Rupees Million Opening balance at DD MM YY Movement/ transfers Closing balance at DD MM YY General reserve Revaluation reserve Cash flow hedge reserve Foreign currency translation reserve OCI reserve Others (please specify) Total

c. Group - Current year (20XX) (as per 44(a) above)
d. Group - Previous year (20XX) (as per 44(b) above) 45 Non-controlling Interests Group In Rupees Million 20XX 20XX Please specify Total 46 Contingent Liabilities and Commitments Bank Group In Rupees Million 20XX Guarantees Bonds Letters of credit Other contingent items Undrawn loan commitments Others (Please specify) Total a. Movements in Impairment during the Year Bank Group In Rupees Million 20XX Opening balance at DD MM YY Charge/ (Write back) to income statement Net write-off during the year Exchange rate variance and other adjustments Closing balance at DD MM YY 47 Related Party Disclosures Bank Group In Rupees Million 20XX Please specify details 48 Net Assets Value per Ordinary Share Bank Group In Rupees Million 20XX Please specify

49 Other Disclosure Requirements While complying with the disclosure requirements of all applicable Sri Lanka Accounting Standards, the following minimum disclosure requirements are applicable for all licensed banks on standalone basis and on consolidated basis for the financial reporting periods beginning on or after 01.01.2018 and shall be disclosed either on the face of financial statements or on the notes.

1. Information about the significance of financial instruments for financial position and
   performance
   1.1 Statement of Financial Position
   1.1.1 Disclosures on categories of financial assets and financial liabilities (refer notes to the
   financial statements).
   1.1.2 Other disclosures
   (i) Special disclosures about financial assets and financial liabilities designated to be measured at fair value through profit or loss, including disclosures about credit risk and market risk, changes in fair values attributable to these risks and the methods of measurement. (ii) Reclassifications of financial instruments from one category to another. (iii) Information about financial assets pledged as collateral and about financial or non￾financial assets held as collateral. (iv) Reconciliation of the impairment allowance account for credit losses by class of financial assets. (v) Information about compound financial instruments with multiple embedded derivatives. (vi) Breaches of terms of loan agreements.
   1.2 Statement of Comprehensive Income
   1.2.1 Disclosures on items of income, expense, gains and losses (refer notes to the financial
   statements).
   1.2.2 Other disclosures:
   (i) Total interest income and total interest expense for those financial instruments that are not measured at fair value through profit and loss. (ii) Fee income and expense. (iii) Amount of impairment losses by class of financial assets. (iv) Interest income on impaired financial assets.
   1.3 Other disclosures
   1.3.1 Accounting policies for financial instruments
   1.3.2 Financial liabilities designated as at FVTPL
   (i) If a bank is presenting the effects of changes in that financial liability’s credit risk in other comprehensive income (OCI):

• any transfers of the cumulative gain/loss within equity during the period,
  including the reasons for the transfers;

• if the liability is derecognised during the period, then the amount (if any)
  presented in OCI that was realised at derecognition;

• detailed description of the methodologies used to determine whether presenting
  the effects of changes in a liability’s credit risk in OCI would create or enlarge an accounting mismatch in profit or loss; and (ii) Detailed description, if the effects of changes in a liability’s credit risk are presented in profit or loss.
  1.3.3 Investments in equity instruments designated as at FVOCI
  (i) Details of equity instruments that have been designated as at FVOCI and the reasons for the designation; (ii) Fair value of each investment at the reporting date; (iii) Dividends recognised during the period, separately for investments derecognised during the reporting period and those held at the reporting date; (iv) Any transfers of the cumulative gain or loss within equity during the period and the reasons for those transfers; (v) If investments in equity instruments measured at FVOCI are derecognized during the reporting period,

• reasons for disposing of the investments;

• fair value of the investments at the date of derecognition; and

• the cumulative gain or loss on disposal.
  1.3.4 Reclassifications of financial assets
  (i) For all reclassifications of financial assets in the current or previous reporting period:

• date of reclassification;

• detailed explanation of the change in the business model and a qualitative
  description of its effect on the financial statements; and

• the amount reclassified into and out of each category.
  (ii) For reclassifications from FVTPL to amortised cost or FVOCI:

• the effective interest rate (EIR) determined on the date of reclassification; and

• the interest revenue recognised.
  (iii) For reclassifications from FVOCI to amortised cost, or from FVTPL to amortised cost or FVOCI:

• the fair value of the financial assets at the reporting date; and

• the fair value gain or loss that would have been recognised in profit or loss or
  OCI during the reporting period if the financial assets had not been reclassified.
  1.3.5 Information on hedge accounting
  1.3.6 Information about the fair values of each class of financial asset and financial liability,
  along with:
  (i) Comparable carrying amounts.
  (ii) Description of how fair value was determined. (iii) The level of inputs used in determining fair value. (iv) Reconciliations of movements between levels of fair value measurement hierarchy, additional disclosures for financial instruments for which fair value is determined using level 3 inputs. (v) Information if fair value cannot be reliably measured.

2. Information about the nature and extent of risks arising from financial instruments
   2.1 Qualitative disclosures
   2.1.1 Risk exposures for each type of financial instrument
   2.1.2 Management's objectives, policies, and processes for managing those risks
   2.1.3 Changes from the prior period
   2.2 Quantitative disclosures
   2.2.1 Summary of quantitative data about exposure to each risk at the reporting date.
   2.2.2 Disclosures about credit risk, liquidity risk, market risk, operational risk, interest rate risk
   and how these risks are managed.
   (i) Credit Risk
   (a) Maximum amount of exposure (before deducting the value of collateral), description of collateral, information about credit quality of financial assets that are neither past due nor impaired and information about credit quality of financial assets. (b) For financial assets that are past due or impaired, disclosures on age, factors considered in determining as impaired and the description of collateral on each class of financial asset. (c) Information about collateral or other credit enhancements obtained or called. (d) Credit risk management practices:

• Information about credit risk management practices and how they relate to the
  recognition and measurement of expected credit losses (ECL), including the methods, assumptions and information used to measure ECL.

• Quantitative and qualitative information to evaluate the amounts in the
  financial statements arising from ECL, including changes and the reasons for those changes.

• How the bank determines whether the credit risk of financial instruments has
  increased significantly since initial recognition, including whether and how financial instruments are considered to have low credit risk, including the classes of financial instruments to which the low credit risk exception has been applied; and the presumption that financial assets with contractual payments more than 30 days past due have a significant increase in credit risk has been rebutted;

• The bank’s definitions of default for different financial instruments, including
  the reasons for selecting those definitions;

• How instruments are grouped if ECL are measured on a collective basis;

• How the bank determines that financial assets are credit-impaired;

• The bank’s write-off policy, including the indicators that there is no reasonable
  expectation of recovery; and

• How the modification requirements have been applied, including how the bank
  determines whether the credit risk of a financial asset that has been modified while subject to a lifetime ECL allowance has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month ECL and monitors the extent to which the loss allowance on those assets subsequently reverts to being measured at an amount equal to lifetime ECL. (e) ECL calculations

• Basis of the inputs, assumptions and the estimation techniques used when,

• estimating 12-month and lifetime ECL;

• determining whether the credit risk of financial instruments has increased
  significantly since initial recognition; and

• determining whether financial assets are credit-impaired.

• How forward-looking information has been incorporated into the determination
  of ECL, including the use of macro-economic information; and

• changes in estimation techniques or significant assumptions made during the
  reporting period and the reasons for those changes. (f) Amounts arising from ECL

• Provide reconciliation for each class of financial instrument [Financial assets
  measured at AC, Financial assets mandatorily measured at FVOCI, Loan commitments when there is an obligation to extend credit (except those measured at Fair Value through Profit or Loss), Financial guarantee contracts (except those measured at Fair Value through Profit or Loss), Lease receivables within the scope of LKAS 17: Leases, Contract assets within the scope of SLFRS 15: Revenue from contracts with customers etc…] of the opening balance to the closing balance of the impairment loss allowance.

• Explain the reasons for changes in the loss allowances in the reconciliation.
  (g) Collaterals

• Amount that best represents the bank’s maximum exposure to credit risk at the
  reporting date, without taking account of any collateral held or other credit enhancements;

• Narrative description of collateral held as security and other credit
  enhancements (except for lease receivables), including:

• discussion on the nature and quality of the collaterals held;

• explanation of any significant changes in quality as a result of a
  deterioration or changes in the bank’s collateral policies during the reporting period;

• information about financial instruments for which the bank has not
  recognised a loss allowance because of the collateral;

• quantitative information about the collateral held as security and other
  credit enhancements;

• information about the fair value of the collateral and other credit
  enhancements, or to quantify the exact value of the collateral that was included in the calculation of ECL. (h) Written-off assets

• Contractual amount outstanding of financial assets written off during the
  reporting period that are still subject to enforcement activity. (i) For other disclosures, refer Pillar III disclosures of the Banking Act Directions No. 01 of 2016 on Capital Requirements under Basel III for Licensed Banks. (ii) Liquidity Risk (a) A maturity analysis of financial assets and liabilities. (b) Description of approach to risk management. (c) For other disclosures, refer Pillar III disclosures of the Banking Act Directions No. 01 of 2016 on Capital Requirements under Basel III for Licensed Banks.

(iii) Market Risk
(a) A sensitivity analysis of each type of market risk to which the bank is exposed. (b) Additional information, if the sensitivity analysis is not representative of the bank's risk exposure. (c) For other disclosures, refer Pillar III disclosures of the Banking Act Directions No. 01 of 2016 on Capital Requirements under Basel III for Licensed Banks. (iv) Operational Risk For other disclosures, refer Pillar III disclosures of the Banking Act Directions No. 01 of 2016 on Capital Requirements under Basel III for Licensed Banks. (v) Equity risk in the banking book (a) Qualitative disclosures

• Differentiation between holdings on which capital gains are expected and
  those taken under other objectives including for relationship and strategic reasons.
• Discussion of important policies covering the valuation and accounting of
  equity holdings in the banking book.
  (b) Quantitative disclosures
• Value disclosed in the statement of financial position of investments, as
  well as the fair value of those investments; for quoted securities, a comparison to publicly quoted share values where the share price is materially different from fair value.
• The types and nature of investments
• The cumulative realised gains/(losses) arising from sales and liquidations in
  the reporting period.
  (vi) Interest rate risk in the banking book (a) Qualitative disclosures Nature of interest rate risk in the banking book (IRRBB) and key assumptions (b) Quantitative disclosures The increase/(decline) in earnings or economic value (or relevant measure used by management) for upward and downward rate shocks according to management’s method for measuring IRRBB, broken down by currency (as relevant).
  2.2.3 Information on concentrations of risk

3. Other disclosures
   3.1 Capital - Refer Pillar III disclosures of the Banking Act Directions No. 01 of 2016 on
   Capital Requirements under Basel III for Licensed Banks.

Annex II
SPECIFIED FORMAT FOR THE PUBLICATION OF QUARTERLY FINANCIAL STATEMENTS AND OTHER INFORMATION OF LICENSED BANKS IN THE PRESS AND WEBSITES For Financial Quarters commencing on or after 01.01.2019

…………..BANK
INCOME STATEMENT
FOR THE PERIOD ENDED ………….
Bank Group
In Rupees Millions Current
Period
Previous
Period
Current
Period
Previous
Period
From
DD/MM/YY
To
DD/MM/YY
From
DD/MM/YY
To
DD/MM/YY
From
DD/MM/YY
To
DD/MM/YY
From
DD/MM/YY
To
DD/MM/YY
Interest income
Interest expenses
Net interest income
Fee and commission income
Fee and commission expenses
Net fee and commission income
Net gains/(losses) from trading Net fair value gains/(losses) on:
financial assets at fair value through profit or loss financial liabilities at fair value through profit or loss Net gains/(losses) on derecognition of financial assets:
at fair value through profit or loss at amortised cost at fair value through other comprehensive income Net other operating income Total operating income Impairment charges Net operating income Personnel expenses Depreciation and amortization expenses Other expenses Operating profit/(loss) before VAT & NBT on financial services Value Added Tax (VAT) on financial services Nation Building Tax (NBT) on financial services Operating profit/(loss) after VAT & NBT on financial services Share of profits of associates and joint ventures Profit/(loss) before tax Income tax expenses Profit/(loss) for the period Profit attributable to:
Equity holders of the parent
Non-controlling interests
Earnings per share on profit
Basic earnings per ordinary share Diluted earnings per ordinary share

…………BANK
STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED …………. Bank Group In Rupees Millions Current Period Previous Period Current Period Previous Period From DD/MM/YY To DD/MM/YY From DD/MM/YY To DD/MM/YY From DD/MM/YY To DD/MM/YY From DD/MM/YY To DD/MM/YY Profit/(loss) for the period Items that will be reclassified to income statement Exchange differences on translation of foreign operations Net gains/(losses) on cash flow hedges Net gains/(losses) on investments in debt instruments measured at fair value through other comprehensive income Share of profits of associates and joint ventures Debt instruments at fair value through other comprehensive income Others (specify) Less: Tax expense relating to items that will be reclassified to income statement Items that will not be reclassified to income statement Change in fair value on investments in equity instruments designated at fair value through other comprehensive income Change in fair value attributable to change in the Bank’s own credit risk on financial liabilities designated at fair value through profit or loss Re-measurement of post-employment benefit obligations Changes in revaluation surplus Share of profits of associates and joint ventures Others (specify) Less: Tax expense relating to items that will not be reclassified to income statement Other Comprehensive Income (OCI) for the period, net of taxes Total comprehensive income for the period Attributable to:
Equity holders of the parent
Non-controlling interests

………………..BANK
STATEMENT OF FINANCIAL POSITION AS AT ……………….
Bank Group
In Rupees Millions Current
Period
Previous
Period
Current
Period
Previous
Period
As at
DD/MM/YY
As at
DD/MM/YY
As at
DD/MM/YY
As at
DD/MM/YY
Assets
Cash and cash equivalents
Balances with central banks
Placements with banks
Derivative financial instruments Financial assets recognized through profit or loss

• measured at fair value
• designated at fair value
  Financial assets at amortised cost
• loans and advances
• debt and other instruments
  Financial assets measured at fair value through other comprehensive income Investment in subsidiaries Investments in associates and joint ventures Property, plant and equipment Investment properties Goodwill and intangible assets Deferred tax assets Other assets Total assets Liabilities Due to banks Derivative financial instruments Financial liabilities recognized through profit or loss
• measured at fair value
• designated at fair value
  Financial liabilities at amortised cost
• due to depositors
• due to debt securities holders
• due to other borrowers
  Debt securities issued
  Retirement benefit obligations
  Current tax liabilities
  Deferred tax liabilities
  Other provisions
  Other liabilities
  Due to subsidiaries
  Total liabilities
  Equity
  Stated capital/Assigned capital Statutory reserve fund OCI reserve Retained earnings Other reserves Total shareholders’ equity Non-controlling interests Total equity Total equity and liabilities Contingent liabilities and commitments Memorandum Information Number of Employees Number of Branches Note: Amounts stated are net of impairment and depreciation.

……………BANK
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED …………….
Bank/Group
In Rupees Millions
Stated capital/Assigned capital Reserves Total Non￾controlling interest Total Ordinary equity voting shares Ordinary non￾voting shares Assigned capital Statutory Reserve fund OCI reserve Revaluation reserve Retained earnings Other reserves Balance as at DD/MM/YY (Opening balance) Total comprehensive income for the period Profit/(loss) for the year (net of tax) Other comprehensive income (net of tax) Total comprehensive income for the period Transactions with equity holders, recognised directly in equity Share issue/increase of assigned capital Share options exercised Bonus issue Rights issue Transfers 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 (Please specify) Total transactions with equity holders Balance as at DD/MM/YY (Closing balance) Note: First day impact due to adoption of ‘SLFRS 9: Financial Instruments’ needs to be presented separately.

…………………..BANK
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED ………….
In Rupees Millions
Bank Group
Current
Period
Previous
Period
Current
Period
Previous
Period
DD/MM/YY
Cash flows from operating activities Interest receipts Interest payments Net commission receipts Trading income Payments to employees VAT & NBT on financial services Receipts from other operating activities Payments on other operating activities Operating profit before change in operating assets & liabilities (Increase) / decrease in operating assets Balances with Central Bank of Sri Lanka Financial assets at amortised cost – loans & advances Other assets (please specify) Increase / (decrease) in operating liabilities Financial liabilities at amortised cost – due to depositors Financial liabilities at amortised cost – due to debt securities holders Financial liabilities at amortised cost – due to other borrowers Other liabilities (please specify) Net cash generated from operating activities before income tax Income tax paid Net cash (used in) / from operating activities Cash flows from investing activities Purchase of property, plant and equipment Proceeds from the sale of property, plant and equipment Purchase of financial investments Proceeds from the sale and maturity of financial investments Net purchase of intangible assets Net cash flow from acquisition of investment in subsidiaries, joint ventures and associates Net cash flow from disposal of subsidiaries, associates and joint ventures Dividends received from investment in subsidiaries and associates Others (please specify) Net cash (used in) / from investing activities 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 debt Dividend paid to non-controlling interest Dividend paid to shareholders of the parent company Dividend paid to holders of other equity instruments Others (please specify) Net cash (used in) / from financing activities Net increase / (decrease) in cash & cash equivalents Cash and cash equivalents at the beginning of the period Exchange difference in respect of cash & cash equivalents Cash and cash equivalents at the end of the period 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.

…………BANK
ANALYSIS OF FINANCIAL INSTRUMENTS ON MEASUREMENT BASIS AS AT ………………. a. Bank - Current period In Rupees Millions AC FVPL FVOCI Total ASSETS Cash and cash equivalents Balances with central banks Placements with banks Derivative financial instruments Loans and advances Debt instruments Equity instruments Others (specify) Total financial assets In Rupees Millions AC FVPL Total LIABILITIES Due to banks Derivative financial instruments Financial liabilities

• due to depositors
• due to debt securities holders
• due to other borrowers
  Others (specify)
  Total financial liabilities
  AC - Financial assets/liabilities measured at amortised cost FVPL - Financial assets/liabilities measured at fair value through profit or loss FVOCI - Financial assets measured at fair value through other comprehensive income b. Bank – Previous period as above
  c. Group – Current period as above
  d. Group – Previous period as above

…………BANK
ANALYSIS OF LOANS & ADVANCES, COMMITMENTS, CONTINGENCIES AND IMPAIRMENT AS AT ………………. In Rupees Millions Bank Group Current Period Previous Period Current Period Previous Period DD/MM/YY Product-wise Gross loans & advances By product – Domestic currency Overdrafts Term loans Lease rentals receivable Credit cards Pawning Other loans (specify) Sub total By product – Foreign currency Overdrafts Term loans Guarantees Bonds Other loans (specify) Sub total Total Product-wise commitments and contingencies By product – Domestic currency Guarantees Bonds Undrawn credit lines Other commitments (specify) Other contingencies (specify) Sub total By product – Foreign currency Guarantees Bonds Undrawn credit lines Other commitments (specify) Other contingencies (specify) Sub total Total Stage-wise impairment on loans & advances, commitments and contingencies Gross loans and advances, commitments and contingencies Less: Accumulated impairment under stage 1 Accumulated impairment under stage 2 Accumulated impairment under stage 3 Net value of loans and advances, commitments and contingencies Movement of impairment during the period Under Stage 1 Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD/MM/YY Under Stage 2 Charge/(Write back) to income statement

Write-off during the year
Other movements
Closing balance at DD/MM/YY
Under Stage 3
Charge/(Write back) to income statement Write-off during the year Other movements Closing balance at DD/MM/YY Total impairment

…………BANK
ANALYSIS OF DEPOSITS
AS AT ……………….
In Rupees Millions
Bank Group
Current
Period
Previous
Period
Current
Period
Previous
Period
DD/MM/YY
By product – Domestic currency
Demand deposits (current accounts) Savings deposits Fixed deposits Others (Specify) Sub total By product – Foreign currency Demand deposits (current accounts) Savings deposits Fixed deposits Others (Specify) Sub total Total

…………BANK
SELECTED PERFORMANCE INDICATORS AS AT ………………. (Based on Regulatory Reporting) Item Reporting Period Previous Reporting Period Regulatory Capital Adequacy (LKR in Millions) Common Equity Tier 1 Core (Tier 1) Capital Total Capital Base Regulatory Capital Ratios (%) Common Equity Tier 1 Capital (%) (Minimum Requirement - ….) Tier 1 Capital Ratio (%) (Minimum Requirement - ....) Total Capital Ratio (%) (Minimum Requirement - ....) Leverage Ratio (Minimum Requirement - ....) Regulatory Liquidity Statutory Liquid Assets (LKR in Millions) Statutory Liquid Assets Ratio (%) (Minimum Requirement - 20%) Domestic Banking Unit (%) Off-Shore Banking Unit (%) Total Stock of High-Quality Liquid Assets (LKR in Millions) Liquidity Coverage Ratio (%) (Minimum Requirement - …. ) Rupee (%) All Currency (%) Net Stable Funding Ratio (%) - (Minimum Requirement - ....) * Assets Quality (Quality of Loan Portfolio) Gross Non-Performing Advances Ratio (% ) (net of interest in suspense) Net-Non Performing Advances (% ) (net of interest in suspense and provision) Profitability Interest Margin (%) Return on Assets (before Tax) (%) Return on Equity (%)

• After implementation
  CERTIFICATION:
  We, the undersigned, being the Chief Executive Officer and the Chief Financial Officer of ............ Bank jointly certify that:
  (a) the above statements have been prepared in compliance with the format and definitions prescribed by the Central Bank of Sri Lanka; (b) the information contained in these statements have been extracted from the unaudited financial statements of the bank unless indicated as audited. (Name) (Name) (Sgd.) Chief Executive Officer (Sgd.) Chief Financial Officer Date: DD/MM/YY Date: DD/MM/YY