Supplementary Information

Annex 13: Index of Figures, Tables and Graphs


Figures

Figure No. Description Page No. of the printed Annual Report
1 Qualitative Criteria used in the Production of the Annual Report 7
2 Guiding Principles, Regulations, Codes, and Acts 8
3 Our Key Stakeholders 36
4 Our Stakeholder Engagement Process 37
5 Materiality determination and integration Engagement 40
6 Matters relevant to the key stakeholder groups 41
7 World Economic Outlook Projections (% change) 46
8 Bank’s Sustainability Framework 52
9 Business Model 54
10 Management Discussion and Analysis – Value creation 58
11 Strategic Imperatives 59
12 Our commitment to prudent growth 60
13 Values that Support the Bank’s Brand 65
14 The Pillars of Sustainable Finance 75
15 Sustainable finance KPIs 76
16 Bank’s Sustainability Journey 82
17 Composition of the green financing portfolio – 2022 84
18 The Bank’s business partners 89
19 Modes of engagement with investors 124
20 Key regulatory requirements, voluntary codes, and
elements of Corporate Governance Framework 		156
21 Governance structure 158
22 Composition of the Board and attendance 160
23 Composition of Board 160
24 Executive Management committees 161
25 Board Highlights 2022 163
26 Three lines of defence 209
27 Risk governance structure 210
28 Risk management framework 212
29 Summary of key risks 213
30 Group Structure 249
31 Types of risk 255
32 Risk Management Framework 255

Tables
Table No. Description Page No. of the printed Annual Report
1 Financial Highlights 14
2 Non-financial Highlights 15
3 Mode and Frequency of Stakeholder Engagement 38
4 Material Topics, Risks, Opportunities, How we manage and
GRI Disclosures 		43
5 World Economic Outlook Projections (% change) 46
6 The Bank’s performance compared to the Banking Sector 50
7 Statement of Capital Position 56
8 Growth in deposit base and lending portfolio over the
past decade 		61
9 Customer segmentation 66
10 Channel mix and target market on perceived
customer preference 		66
11 Investments in IT infrastructure 70
12 Migration to digital channels 70
13 Total financial transactions initiated through digital channels 70
14 Productivity and Efficiency Ratios 74
15 Aligning the Bank's Sustainability Pillars with those of CBSL 78
16 Power generated through renewable sources 79
17 The performance of Commercial Bank mobile Apps 84
18 Employees by Category and Gender – Total Bank 86
19 Employees by Type and Gender 87
20 Female employees as of December 31, 2022 87
21 Retention rate (Maternity leave) 88
22 Training statistics 88
23 Energy consumption and GHG emissions 99
24 Core Financial Soundness Indicators (FSIs) 105
25 Key Performances Indicators – Bangladesh Operations 108
26 Key Financial Ratios – Bangladesh Operations (based on management accounts) 108
27 Compliance with requirements of the Section 7.6 of the Listing Rules of the CSE 125
28 Summary of listed securities of the Bank 128
29 Features of ordinary shares 128
30 Movement of COMB voting share price over the year 129
31 Share price movement of last five years 129
32 Sustainable value for investors 129
33 Information on shareholders’ funds and Bank’s market capitalisation 129
34 Number of share transactions (No.) 130
35 Number of shares traded (No. ‘000) 130
36 Dividend information 130
37 Number of ordinary shareholders 131
38 Voting shareholders 131
39 Non-voting shareholders 132
40 Public shareholding 132
41 Directors’ shareholding including the Chief Executive Officer’s shareholding 132
42 Distribution schedule of number of holders and percentage of holding in each class of equity securities 133
43 Composition of shareholders based on residency and category 133
44 Information on movement in number of shares represented by the stated capital 134
45 Debenture composition 136
46 Key shareholder return indicators 137
47 Attendance at AGMs 167
48 Statement of Compliance 188
49 Directors’ interest in contracts with the Bank 201
50 Risk profile 206
51 Maximum credit risk exposure 215
52 Distribution of Stage 3 credit impaired loans and advances to other customers as of December 31, 2022 217
53 Market risk categories 219
54 Interest rate sensitivity gap analysis of assets and liabilities of the Banking Book as of December 31, 2022 – Bank 220
55 Sensitivity of NII to rate shocks 220
56 Statutory liquidity ratios 221
57 Key ratios used for measuring liquidity under the stock approach 222
58 Target and actual capital 227
59 Impact on CAR at minor, moderate and severe stress levels 228
60 Principal business activities and nature of business
operations of the Group 		250
61 Basis of measurement Items 251

Graphs

Graph No. Description Page No. of the printed Annual Report
1 Contribution to Group's total assets as at December 31, 2022 62
2 Deposits and advances 62
3 Funding structure 62
4 Deposits mix 62
5 Deposits by type of currency 62
6 Loans and advances by Customer type (Sri Lanka Operations) 63
7 Loans and advances by industry – 2022 63
8 Loans and advances mix 63
9 Loans and advances by type of currency 63
10 Composition of gross income 63
11 Loans and advances – density ratio 63
12 Composition of loans granted by Commercial Bank to the SME sector in 2022 67
13 Growth of the ComBank Digital customer base 72
14 Growth in the Corporate Banking loan book 72
15 Service period analysis of employees 86
16 Age analysis of employees as of December 31, 2022 86
17 Profit growth 100
18 Total operating income 101
19 Impairment charges 101
20 Profit before and after tax 102
21 ROA and ROE 102
22 Composition of total assets 103
23 Deposits and advances 103
24 Shareholders’ funds 104
25 Total operating income – Personal Banking 106
26 Assets vs profit before tax vs impairment charges –
Personal Banking 		106
27 Total operating income – Corporate Banking 106
28 Assets vs profit before tax vs impairment charges –
Corporate Banking 		106
29 Total operating income – Dealing/Treasury 106
30 Assets vs profit before tax vs impairment charges – Dealing/Treasury 106
31 Total operating income – International operations 107
32 Assets vs profit before tax vs impairment charges –
International operations 		107
33 Total operating income – NBFI, Real Estate and Services 107
34 Assets vs profit before tax vs impairment charges –
NBFI, Real Estate and Services 		107
35 Performance of the Colombo Stock Exchange and
the Banking Sector in 2022 		124
36 Performance of the Ordinary Shares – voting – 2022 128
37 Share price movement – Ordinary Shares – voting 129
38 Share price movement – Ordinary Shares – Non-voting 129
39 Number of share transactions 130
40 Number of shares traded 130
41 Shareholders’ funds and Bank’s market capitalisation 130
42 Dividend per share 131
43 Distribution to shareholders (Dividend paid) and Dividend pay-out ratio 131
44 Tenure-wise loans and advances to other customers as at December 31, 2022 (based on residual maturity) 216
45 Product-wise geographical analysis of loans and advances to other customers as at December 31, 2022 217
46 Product-wise analysis of loans and advances to
other customers as at December 31, 2022 		217
47 The concentration of counterparty bank exposures in Sri Lanka as at December 31, 2022 (Fitch ratings-wise) 218
48 The concentration of counterparty bank exposures in Bangladesh as at December 31, 2022 (CRAB ratings-wise*) 218
49 Cross Border Exposure of the Bank
(Sri Lankan and Bangladesh Operations) 		218
50 The Concentration of Cross-border Exposure
(Sri Lanka and Bangladesh Operations) – S&P Rating wise
as at December 31, 2022 		218
51 Funding diversification by product 222
52 Composition of losses – 2022 223
53 Losses by number of events 224
54 Losses by value 224
55 Gross income 235
56 Net interest income 235
57 Net fee and commission income 235
58 Total operating income 235
59 Impairment charges and other losses 235
60 Profit before tax 235
61 Profit after tax 235
62 Earnings per share – basic/diluted 235
63 Interest margin 235
64 Financial intermediation margin 235
65 Cost Income Ratio including taxes on financial services 235
66 Cost Income Ratio excluding taxes on financial services 235
67 Total assets 235
68 Net financial assets at amortised cost – loans and advances to other customers 235
69 Financial liabilities at amortised cost – due to depositors 235
70 CASA Ratio 235
71 Liquidity ratios 375
72 Impact of a rate shock on the net interest income 383
73 Sensitivity Fx Position-Impact of 1% change in Exchange Rate (Sri Lanka Operation) 384