| Statutory reserves | Other reserves | ||||||
| Stated capital LKR 000 |
Reserve fund LKR 000 |
Investment fund account LKR 000 |
Fair value reserve LKR 000 |
General reserve LKR 000 |
Retained earnings LKR 000 |
Total equity LKR 000 |
|
| Bank | |||||||
| Balance as at 01.04.2014 | 4,715,814 | 1,380,000 | 1,001,648 | 12,443,175 | 13,779,839 | 4,089,601 | 37,410,077 |
| Profit for the year | – | – | – | – | – | 3,240,348 | 3,240,348 |
| Other comprehensive income net of tax | – | – | – | 5,069,785 | – | (166,909) | 4,902,876 |
| Total comprehensive income for the year | – | – | – | 5,069,785 | – | 3,073,439 | 8,143,224 |
| Transfers | – | 165,000 | (1,001,648) | – | – | 836,648 | – |
| Transactions with equity holders, recognised directly in equity | |||||||
| Final dividend approved on 30.06.2014 |
– | – | – | – | – | (1,458,037) | (1,458,037) |
| Total contributions from and distribution to equity holders | – | – | – | – | – | (1,458,037) | (1,458,037) |
| Balance as at 31.03.2015 | 4,715,814 | 1,545,000 | – | 17,512,960 | 13,779,839 | 6,541,651 | 44,095,264 |
| Super gain tax (Note 22.4) | – | – | – | – | – | (776,593) | (776,593) |
| Adjusted Balance as at 01.04.2015 | 4,715,814 | 1,545,000 | – | 17,512,960 | 13,779,839 | 5,765,058 | 43,318,671 |
| Balances transferred on amalgamation (Note 61.3) | – | 229,275 | – | (32,756) | – | 3,122,247 | 3,318,766 |
| 4,715,814 | 1,774,275 | – | 17,480,204 | 13,779,839 | 8,887,305 | 46,637,437 | |
| Total comprehensive (expenses)/income for the period | |||||||
| Profit for the period | – | – | – | – | – | 1,068,350 | 1,068,350 |
| Other comprehensive expenses net of tax | – | – | – | (3,194,547) | – | (101,643) | (3,296,190) |
| Total comprehensive (expenses)/income for the period | – | – | – | (3,194,547) | – | 966,707 | (2,227,840) |
| Transfers | – | 60,000 | – | – | – | (60,000) | – |
| Transactions with equity holders, recognised directly in equity | |||||||
| Final dividend approved on 30.06.2015 | – | – | – | – | – | (1,590,586) | (1,590,586) |
| Total contributions from and distribution to equity holders | – | – | – | – | – | (1,590,586) | (1,590,586) |
| Balance as at 31.12.2015 | 4,715,814 | 1,834,275 | – | 14,285,657 | 13,779,839 | 8,203,426 | 42,819,011 |
| Attributable to the equity holders of the Bank | ||||||||||
| Statutory reserves | Other reserves | |||||||||
| Stated capital |
Reserve fund |
Investment fund account |
Fair value reserve |
Exchange equalisation reserve |
General reserve |
Retained earnings |
Total | Non- controlling interests |
Total Equity |
|
| LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | |
| Group | ||||||||||
| Balance as at 01.04.2014 | 4,715,814 | 1,380,000 | 1,001,648 | 10,079,975 | – | 13,779,839 | 9,163,494 | 40,120,770 | 333,728 | 40,454,498 |
| Profit for the year | – | – | – | – | – | – | 4,362,256 | 4,362,256 | 76,356 | 4,438,612 |
| Other comprehensive income net of tax | – | – | – | 5,032,886 | 2,358 | – | (179,994) | 4,855,250 | (426) | 4,854,824 |
| Total comprehensive income for the year | – | – | – | 5,032,886 | 2,358 | – | 4,182,262 | 9,217,506 | 75,930 | 9,293,436 |
| Transfers | 165,000 | (1,001,648) | – | – | – | 836,648 | – | – | – | |
| Transactions with equity holders, recognised directly in equity | ||||||||||
| Change in holding through joint venture | – | – | – | – | – | – | 28,632 | 28,632 | – | 28,632 |
| Final dividend approved on 30.06.2014 | – | – | – | – | – | – | (1,458,037) | (1,458,037) | – | (1,458,037) |
| Dividend distributed to non-controlling interest by subsidiaries | – | – | – | – | – | – | – | – | (55,776) | (55,776) |
| Total contributions from and distribution to equity holders | – | – | – | – | (1,429,405) | (1,429,405) | (55,776) | (1,485,181) | ||
| Balance as at 31.03.2015 | 4,715,814 | 1,545,000 | – | 15,112,861 | 2,358 | 13,779,839 | 12,752,999 | 47,908,871 | 353,882 | 48,262,753 |
| Super gain tax (Note 22.4) | – | – | – | – | – | – | (794,705) | (794,705) | (16,663) | (811,368) |
| Adjusted balance as at 01.04.2015 | 4,715,814 | 1,545,000 | – | 15,112,861 | 2,358 | 13,779,839 | 11,958,294 | 47,114,166 | 337,219 | 47,451,385 |
| Profit for the period | – | – | – | – | – | – | 1,592,303 | 1,592,303 | 49,325 | 1,641,628 |
| Other comprehensive income/(expenses) net of tax | – | – | – | (3,255,206) | 19,552 | – | (122,117) | (3,357,771) | (659) | (3,358,430) |
| Total comprehensive income/(expenses) for the period | (3,255,206) | 19,552 | 1,470,186 | (1,765,468) | 48,666 | (1,716,802) | ||||
| Transfers | – | 289,275 | – | – | – | – | (289,275) | – | – | – |
| Transactions with equity holders, recognised directly in equity | ||||||||||
| Increase in ownership interest by the Bank that does not result in change of control | – | – | – | – | – | – | (45,667) | (45,667) | (76,741) | (122,408) |
| Change in holding through joint venture | – | – | – | – | – | – | 9,830 | 9,830 | – | 9,830 |
| Final dividend approved on 30.06.2015 | – | – | – | – | – | – | (1,590,586) | (1,590,586) | – | (1,590,586) |
| Preference share dividend paid by subsidiary of joint venture | – | – | – | – | – | – | (6,576) | (6,576) | – | (6,576) |
| Dividend distributed to non-controlling interest by subsidiaries | – | – | – | – | – | – | – | – | (56,718) | (56,718) |
| Total contributions from and distribution to equity holders | – | – | – | – | – | (1,632,999) | (1,632,999) | (133,459) | (1,766,458) | |
| Balance as at 31.12.2015 | 4,715,814 | 1,834,275 | – | 11,857,655 | 21,910 | 13,779,839 | 11,506,206 | 43,715,699 | 252,426 | 43,968,125 |