| Statutory reserves | Other reserves | |||||
| Stated capital LKR 000 | Reserve fund LKR 000 | Fair value reserve LKR 000 | General reserve LKR 000 | Retained earnings LKR 000 | Total equity LKR 000 | |
| Bank | ||||||
| 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 21.2) |
– | – | – | – | (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 | – | 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 income/(expenses) 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 income/(expenses) 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 |
| Profit for the year | – | – | – | – | 3,288,723 | 3,288,723 |
| Other comprehensive income net of tax | – | – | 263,830 | – | 140,846 | 404,676 |
| Total comprehensive income for the year | – | – | 263,830 | – | 3,429,569 | 3,693,399 |
| Transfers | – | 170,000 | – | – | (170,000) | – |
| Transactions with equity holders, recognised directly in equity |
||||||
| Final dividend approved on 24.02.2016 | – | – | – | – | (662,744) | (662,744) |
| Total contributions from and distribution to equity holders |
– | – | – | – | (662,744) | (662,744) |
| Balance as at 31.12.2016 | 4,715,814 | 2,004,275 | 14,549,487 | 13,779,839 | 10,800,251 | 45,849,666 |
| Attributable to the equity holders of the Bank | |||||||||
| Statutory reserves | Other reserves | ||||||||
| Stated Capital | Reserve fund | Fair value reserve | Exchange equalisation reserve | General reserve | Retained earnings | Total | Non- controlling interests | Total | |
| LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | LKR 000 | |
| Group | |||||||||
| 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 21.2) |
– | – | – | – | – | (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 |
| Profit for the year | – | – | – | – | – | 3,414,980 | 3,414,980 | 54,094 | 3,469,074 |
| Other comprehensive income net of tax | – | – | 227,799 | 11,518 | – | 143,177 | 382,494 | 176 | 382,670 |
| Total comprehensive income for the year | – | – | 227,799 | 11,518 | – | 3,558,157 | 3,797,474 | 54,270 | 3,851,744 |
| Transfers | – | 170,000 | – | – | – | (170,000) | – | – | – |
| Transactions with equity holders, recognised directly in equity |
|||||||||
| Change in holding through joint venture | – | – | – | – | – | (610) | (610) | – | (610) |
| Final dividend approved on 24.02.2016 | – | – | – | – | – | (662,744) | (662,744) | – | (662,744) |
| Dividend distributed to non-controlling interest by subsidiaries |
– | – | – | – | – | – | – | (46,796) | (46,796) |
| Total contributions from and distribution to equity holders |
– | – | – | – | – | (663,354) | (663,354) | (46,796) | (710,150) |
| Balance as at 31.12.2016 | 4,715,814 | 2,004,275 | 12,085,454 | 33,428 | 13,779,839 | 14,231,009 | 46,849,819 | 259,900 | 47,109,719 |
