Other Disclosure Requirements Under the Prescribed Format Issued by the Central Bank of Sri Lanka for Preparation of Annual Financial Statements of Licensed Commercial Banks

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 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.

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.

i. Comparable carrying amounts.

ii. Description of how fair value was determined.

iii. The level of inputs used in determining fair value.

iv. a. Reconciliations of movements between levels
of fair value measurement hierarchy.

b. Additional disclosures for financial instruments
that fair value is determined using level 3 inputs.

v. Information if fair value cannot be reliably measured.

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. For other disclosures, please refer Banking
Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

a. A maturity analysis of financial liabilities.

b. Description of approach to risk management.

c. For other disclosures, please refer Banking Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

a. A sensitivity analysis of each type of market risk to which the entity is exposed.

b. Additional information, if the sensitivity analysis is not representative of the entity’s risk exposure.

c. For other disclosures, please refer Banking Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

• 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.

• 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.

• Nature of interest rate risk in the banking book (IRRBB) and key assumptions.

• 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).

i. Qualitative Disclosures.

Summary information on the terms and conditions of the main features of all capital instruments, especially in the case of innovative, complex or hybrid capital instruments.

a. The amount of Tier 1 capital, with separate disclosure of:

• Paid–up share capital/common stock
• Reserves
• Non–controlling interests in the
  equity of subsidiaries
• Innovative instruments
• Other capital instruments
• Deductions from Tier 1 capital

  b. The total amount of Tier 2 and Tier 3 capital

  c. Other deductions from capital

  d. Total eligible capital

i. Qualitative Disclosures

A summary discussion of the Bank’s approach to
assessing the adequacy of its capital to support
current and future activities.

ii. Quantitative Disclosures