1. Reporting Entity

2. Basis of Accounting

3. Functional and Presentation Currency

4. Use of Judgements and Estimates

5. Material Accounting Policies

6. Changes in Material Accounting Policies

7. Standards Issued but not yet Adopted

8. Financial Risk Review

9. Fair Values of Financial Instruments

10. Gross Income

11. Net Interest Income

12. Net Fee and Commission Income

13. Net Gains from Trading

14. Net Gains from Derecognition of Financial Assets

15. Net Other Operating Income

16. Impairment for Loans and Other Losses

17. Personnel Expenses

18. Depreciation and Amortisation

19. Other Expenses

20. Taxes on Financial Services

21. Income Tax Expense

22. Earnings per Share

23. Dividend per Share

24. Classification of Financial Assets and Financial Liabilities

25. Cash and Cash Equivalents

26. Balances with Central Bank of Sri Lanka

27. Placements with Banks

28. Derivative Financial Assets/Liabilities

29. Financial Assets Measured at Fair Value Through Profit or Loss

30. Financial Assets at Amortised Cost – Loans to and Receivables from Other Customers

31. Financial Assets at Amortised Cost – Debt and Other Instruments

32. Financial Assets Measured at Fair Value Through Other Comprehensive Income

33. Investments in Subsidiaries

34. Investment in Associate

35. Investment in Joint Venture

36. Investment Property

37. Property, Plant and Equipment

38. Intangible Assets and Goodwill

39. Deferred Tax Assets/Liabilities

40. Other Assets

41. Due to Banks

42. Financial Liabilities at Amortised Cost – Due to Depositors

43. Financial Liabilities at Amortised Cost – Due to Other Borrowers

44. Debt Securities in Issue

45. Employee Benefits

46. Current Tax Liabilities

47. Other Liabilities

48. Subordinated Term Debt

49. Leases

50. Stated Capital

51. Statutory Reserve

52. Retained Earnings

53. Other Reserves

54. Non-Controlling Interests

55. Contingent Liabilities and Commitments

56. Related Parties

57. Operating Segments

58. Events after the Reporting Period

59. Comparative Figures

60. Directors’ Responsibility