Statutory reserve fund		Other reserves
	Stated capital LKR ’000	Reserve fund LKR ’000		Fair value reserve LKR ’000	Hedging reserve LKR ’000	General reserve LKR ’000	Retained earnings LKR ’000	Total equity LKR ’000
Bank
Balance as at 1 January 2024	13,866,557	3,239,968		7,250,399	1,353,846	13,779,839	28,250,357	67,740,966
Profit for the year	–	–		–	–	–	8,352,531	8,352,531
Other comprehensive income/(expenses), net of tax	–	–		9,759,257	(689,437)	–	128,947	9,198,767
Total comprehensive income/(expenses) for the year	–	–		9,759,257	(689,437)	–	8,481,478	17,551,298
Transfers	–	418,000		–	–	–	(418,000)	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–		(1,624,059)	–	–	1,624,059	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–		–	–	–	6,579	6,579
Final dividend for 2023 – Scrip	843,897	–		–	–	–	(843,897)	–
Final dividend for 2023 – Cash	–	–		–	–	–	(1,265,846)	(1,265,846)
Total contributions from and distribution to equity holders	843,897	–		–	–	–	(2,103,164)	(1,259,267)
Balance as at 31 December 2024	14,710,454	3,657,968		15,385,597	664,409	13,779,839	35,834,730	84,032,997
Balance as at 1 January 2025	14,710,454	3,657,968		15,385,597	664,409	13,779,839	35,834,730	84,032,997
Profit for the year	–	–		–	–	–	16,028,237	16,028,237
Other comprehensive income/(expenses), net of tax	–	–		9,315,769	(377,927)	–	269,225	9,207,067
Total comprehensive income/(expenses) for the year	–	–		9,315,769	(377,927)	–	16,297,462	25,235,304
Transfers		802,000		–	–	–	(802,000)	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–		(1,552,085)	–	–	1,552,085	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–		–	–	–	4,901	4,901
Final dividend for 2024 – Scrip	735,519	–		–	–	–	(735,519)	–
Final dividend for 2024 – Cash	–	–		–	–	–	(1,860,429)	(1,860,429)
Total contributions from and distribution to equity holders	735,519	–		–	–	–	(2,591,047)	(1,855,528)
Balance as at 31 December 2025	15,445,973	4,459,968		23,149,281	286,482	13,779,839	50,291,230	107,412,773

The notes to the financial statements from pages 315 to 480 form part of these financial statements.

				Attributable to the equity holders of the Bank
		Statutory reserve fund		Other reserves
	Stated capital LKR ’000	Reserve fund LKR ’000		Fair value reserve LKR ’000	Exchange equalisation reserve LKR ’000	Hedging reserve LKR ’000	General reserve LKR ’000	Retained earnings LKR ’000	Total LKR ’000	Non- controlling interests LKR ’000	Total LKR ’000
Group
Balance as at 1 January 2024	13,866,557	3,239,968		5,818,791	561,071	1,071,797	13,779,839	33,645,590	71,983,613	392,159	72,375,772
Profit for the year	–	–		–	–	–	–	9,777,516	9,777,516	154,885	9,932,401
Other comprehensive income/(expenses), net of tax	–	–		9,759,866	(266,441)	(737,271)	–	124,407	8,880,561	(3,113)	8,877,448
Total comprehensive income/(expenses) for the year	–	–		9,759,866	(266,441)	(737,271)	–	9,901,923	18,658,077	151,772	18,809,849
Transfers	–	418,000		–	–	–	–	(418,000)	–	–	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–		(1,624,059)	–	–	–	1,624,059	–	–	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–		–	–	–	–	6,579	6,579	–	6,579
Change in holding through joint venture	–	–		–	–	–	–	17,696	17,696	–	17,696
Final dividend for 2023 – Scrip	843,897	–		–	–	–	–	(843,897)	–	–	–
Final dividend for 2023 – Cash	–	–		–	–	–	–	(1,265,846)	(1,265,846)	–	(1,265,846)
Dividend distributed to non-controlling interest by subsidiaries	–	–		–	–	–	–	–	–	(97,500)	(97,500)
Total contributions from and distribution to equity holders	843,897	–		–	–	–	–	(2,085,468)	(1,241,571)	(97,500)	(1,339,071)
Balance as at 31 December 2024	14,710,454	3,657,968		13,954,598	294,630	334,526	13,779,839	42,668,104	89,400,119	446,431	89,846,550
Balance as at 1 January 2025	14,710,454	3,657,968		13,954,598	294,630	334,526	13,779,839	42,668,104	89,400,119	446,431	89,846,550
Profit for the year	–	–		–	–	–	–	11,368,784	11,368,784	162,720	11,531,504
Other comprehensive income/(expenses) net of tax	–	–		9,315,769	–	(377,927)	–	266,485	9,204,327	(918)	9,203,409
Total comprehensive income/(expenses) for the year	–	–		9,315,769	–	(377,927)	–	11,635,269	20,573,111	161,802	20,734,913
Transfers	–	802,000		25,294	(294,630)	329,883	–	(862,547)	–	–	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–		(1,311,152)	–	–	–	1,311,152	–	–	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–		–	–	–	–	4,901	4,901	–	4,901
Change in holding through joint venture	–	–		–	–	–	–	–	–	70,654	70,654
Final dividend for 2024 – Scrip	735,519	–		–	–	–	–	(735,519)	–	–	–
Final dividend for 2024 – Cash	–	–		–	–	–	–	(1,860,429)	(1,860,429)		(1,860,429)
Dividend distributed to non-controlling interest by subsidiaries	–	–		–	–	–	–	–	–	(101,400)	(101,400)
Total contributions from and distribution to equity holders	735,519	–		–	–	–	–	(2,591,047)	(1,855,528)	(30,746)	(1,886,274)
Balance as at 31 December 2025	15,445,973	4,459,968		21,984,509	–	286,482	13,779,839	52,160,931	108,117,702	577,487	108,695,189

The notes to the financial statements from pages 315 to 480 form part of these financial statements.