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 2023	13,182,025	2,874,968	(1,832,190)	115,407	13,779,839	22,600,898	50,720,947
Profit for the year	–	–	–	–	–	7,219,702	7,219,702
Other comprehensive income/(expenses), net of tax	–	–	9,181,221	1,238,439	–	(503,798)	9,915,862
Total comprehensive income for the year	–	–	9,181,221	1,238,439	–	6,715,904	17,135,564
Transfers	–	365,000	–	–	–	(365,000)	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–	(98,632)	–	–	98,632	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–	–	–	–	5,255	5,255
Final dividend for 2022 – Scrip	684,532	–	–	–	–	(805,332)	(120,800)
Total contributions from and distribution to equity holders	684,532	–	–	–	–	(800,077)	(115,545)
Balance as at 31 December 2023	13,866,557	3,239,968	7,250,399	1,353,846	13,779,839	28,250,357	67,740,966
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

	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 2023	13,182,025	2,874,968	(3,273,562)	822,582	(103,057)	13,779,839	26,731,857	54,014,652	306,150	54,320,802
Profit for the year	–	–	–	–	–	–	8,485,146	8,485,146	173,393	8,658,539
Other comprehensive income/(expenses), net of tax	–	–	9,190,985	(261,511)	1,174,854	–	(506,474)	9,597,854	366	9,598,220
Total comprehensive income/(expenses) for the year	–	–	9,190,985	(261,511)	1,174,854	–	7,978,672	18,083,000	173,759	18,256,759
Transfers	–	365,000	–	–	–	–	(365,000)	–	–	–
Transfer of net gains on disposal of equity investments at fair value through other comprehensive income to retained earnings	–	–	(98,632)	–	–	–	98,632	–	–	–
Transactions with equity holders of the Bank, recognised directly in equity
Forfeiture of unclaimed dividends	–	–	–	–	–	–	5,255	5,255	–	5,255
Change in holding through joint venture	–	–	–	–	–	–	1,506	1,506	–	1,506
Final dividend for 2022 – Scrip	684,532	–	–	–	–	–	(805,332)	(120,800)	–	(120,800)
Dividend distributed to non-controlling interest by subsidiaries	–	–	–	–	–	–	–	–	(87,750)	(87,750)
Total contributions from and distribution to equity holders	684,532	–	–	–	–	–	(798,571)	(114,039)	(87,750)	(201,789)
Balance as at 31 December 2023	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
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/(expense) net of tax	–	–	9,759,866	(266,441)	(737,271)	–	124,407	8,880,561	(3,113)	8,877,448
Total comprehensive income/(expense) 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

The notes to the financial statements from pages 235 to 374 form part of these financial statements.