CITIBANK, N. A. COLOMBO, SRI LANKA Rated AAA (lka) by Fitch Ratings Lanka Ltd.

Transcription

1 CITIBANK, N. A. COLOMBO, SRI LANKA Rated AAA (lka) by Fitch Ratings Lanka Ltd. INCOME STATEMENT STATEMENT OF CASH FLOWS 01/01/17 to 30/09/17 01/01/16 to 30/09/16 Interest income 2,241,727 1,676,486 Interest expenses 589, ,982 Net interest income 1,652,459 1,298,504 Fee and commission income 665, ,469 Fee and commission expenses 15,546 11,518 Net fee and commission income 649, ,951 Net Interest, fee and commission income 2,302,040 1,667,455 Net gain/(loss) from trading 244, ,534 Net gain/(loss) from financial investments Other operating income (net) 760, ,701 Total operating income 3,307,677 2,780,690 Less: Impairment Charge/(reversal) for loans and other losses (15,498) (11,751) Net operating income 3,323,175 2,792,441 Less: Operating Expenses Personnel expenses 527, ,181 Depreciation 70,870 19,738 Other expenses 588, ,290 Operating profit/(loss) before value added tax (VAT) 2,136,518 1,842,232 Less: Value added tax (VAT) on financial services 285, ,303 Operating profit/(loss) after value added tax (VAT) 1,851,494 1,631,929 Share of profits of associates and joint ventures - - Profit/(loss) before tax 1,851,494 1,631,929 Less: Tax expenses 620, ,471 Profit/(loss) for the year 1,230,844 1,059,458 Profit attributable to: Owners of the parent 1,230,844 1,059,458 Non-controlling interests - - 1,230,844 1,059,458 Earnings per share on profit - - CASH FLOWS FROM OPERATING ACTIVITIES 30/09/17 31/12/16 Interest & commision receipts 3,014,059 2,810,754 Interest & commision payments (613,823) (477,138) Receipts from other Operating Activities 1,030,380 1,445,311 Cash Payment to Employees. (527,330) (603,620) Other Overhead Expenses (944,352) (1,050,959) Operating Profit before changes in Operating Assets & Liabilities 1,958,934 2,124,348 (Increase)/Decrease in Operating Assets Loans and receivables to other customers and banks (3,715,700) (874,783) Deposits held for regulatory purposes (568,781) 164,241 Placements with Bank 5,029,403 (1,526,557) Other Assets (371,209) 398,874 Increase/(Decrease) in Operating Liabilities 373,713 (1,838,226) Deposits from Customers and Banks (4,650,662) 3,445,190 Other Borrowings 1,477,671 (1,277,255) Other Liabilities 957,220 (390,228) Net Cash Generated from/(used in) Operating Activities before taxes. 116,876 2,063,829 Income Tax Paid (456,304) (459,716) Net Cash Generated from/(used in) Operating Activities (339,428) 1,604,113 CASH FLOWS FROM INVESTING ACTIVITIES Net proceeds from Sale, Maturity, and Purchases of Financial Investments 487,885 (1,746,560) Purchase of Property, Plant & Equipment 27,810 (191,091) Proceeds from Sale of Property, Plant & Equipment - 2,139 Net Cash used in Investing Activities 515,695 (1,935,512) STATEMENT OF COMPREHENSIVE INCOME CASH FLOWS FROM FINANCING ACTIVITIES Effect of Currency Translation 29, ,679 Profit remittence to Head Office - (1,064,906) Net Cash Generated from/(used in) Financing Activities 29,628 (963,227) 01/01/17 to 30/09/17 01/01/16 to 30/09/16 Profit/(loss) for the year 1,230,844 1,059,458 Net Increase/(Decrease) in Cash & Cash Equivalents 205,895 (1,294,626) Cash & Cash Equivalents at the Beginning of the Year 2,178,872 3,473,498 Cash & Cash Equivalents at the End of the Year 2,384,768 2,178,872 Other comprehensive income, net of tax Net actuarial gains/(losses) on defined benefit plans - - Net change in fair value on available-for-sale financial assets 9,244 33,100 Effects of Currency Transalation 29,628 42,967 Net amount transferd to profit or loss on available-for-sale financial assets - - Other comprehensive income for the year, net of taxes 38,872 76,067 Total comprehensive income for the year 1,269,716 1,135,525 Reconciliation of Cash & Cash Equivalents Cash in hand 868, ,921 Balances with banks 1,438,548 1,343,729 Money at call and short notice 78,075 28,222 2,384,768 2,178,872 Attributable to: Owners of the parent 1,269,716 1,135,525 Non-controlling interests - - _ SUPPLEMENTARY INFORMATION CITIGROUP STATEMENT OF FINANCIAL POSITION Assets Cash and cash equivalents 2,384,768 2,178,872 Balances with central banks 878, ,317 Placements with banks 4,968,457 9,997,860 Derivative financial instruments 734, ,108 Other financial assets held-for-trading 4,882,294 2,912,589 Loans and receivables to other customers 16,232,477 12,623,982 Financial investments Available-for-sale 5,561,925 8,019,515 Property, plant and equipment 317, ,758 Deferred tax assets 24,222 24,222 Other assets 781, ,861 Total Assets 36,766,124 37,224,084 Liabilities Due to banks 278,920 5,039,802 Derivative financial instruments 641, ,973 Due to other customers 19,265,628 19,155,408 Other borrowings 1,877, ,465 Current tax liabilities 1,085, ,001 Other liabilities 1,247, ,750 Total Liabilities 24,395,723 26,123,399 Equity Stated capital/assigned capital 1,524,250 1,524,250 Statutory reserve fund 607, ,825 Retained earnings 9,365,815 8,134,970 Other reserves 872, ,640 Total equity 12,370,401 11,100,685 Total equity and liabilities 36,766,124 37,224,084 Contingent liabilities and commitments 16,712,389 12,161,812 Memorandum information Number of emoloyees Number of branches 1 1 (In millions of dollars, except per share amounts and as otherwise noted) Nine Months Q 2017 Nine Months 2016 Revenues, net of interest expense $ 54,194 $ 52,863 Operating expenses $ 31,154 $ 31,296 Provisions for credit losses and for benefits and claims 5,378 5,190 Income from continuing operations before income taxes $ 17,662 $ 16,377 Citigroup's net income $ 12,095 $ 11,339 Earnings Per Share Diluted Income from continuing operations $ 4.05 $ 3.60 Net income Weighted average common shares outstanding (in millions) 2, ,912.9 Adjusted weighted average common shares outstanding(in millions) 2, ,913.0 Performance metrics Return on average common stockholders' equity (1) 7.2% 6.7% 3Q 2016 Basel III ratios - full implementation Common Equity Tier 1 Capital (2) 12.98% 12.63% Tier 1 Capital (2) Total Capital (2) Supplementary Leverage ratio (3) At September 30 (in millions of dollars, except Per Share amount, ratios and direct staff) Total assets $1,889,133 $1,818,117 Total deposits 964, ,252 Total Citigroup stockholders' equity 227, ,575 Book value per common share $ $ Tangible book value (TBV) per share CERTIFICATION: We, the undersigned, being the Chief Executive officer and the Chief Financial Offier of Citi Bank certify jointly that: (a) the above statements have been prepared in compliance with the format and definitions prescribed by the Central Bank of Sri Lanka; (b) the information contained in these statements have been extracted from the unaudited financial statements of the bank unless indicated as audited. Signed Signed Ravin Basnayake Asanga de Silva (Sgd.) Citi Country Officer (Sgd.) Chief Financial Officer Date: 29/11/17 Date: 29/11/17 (1) The return on average common stockholders equity is calculated using net income less preferred stock dividends divided by average common stockholders equity. The return on average total Citigroup stockholders equity is calculated using net income divided by average Citigroup stockholders equity. (2) Citi s reportable Common Equity Tier 1 (CET1) Capital and Tier 1 Capital ratios were the lower derived under the U.S. Basel III Standardized Approach at September 30, 2017, and U.S. Basel III Advanced Approaches at September 30, Citi s reportable Total Capital ratios were derived under the U.S. Basel III Advanced Approaches for both periods presented. This reflects the U.S. Basel III requirement to report the lower of risk-based capital ratios under both the Standardized Approach and Advanced Approaches in accordance with the Collins Amendment of the Dodd-Frank Act. ( 3) Citi s Supplementary Leverage ratio reflects full implementation of the U.S. Basel III rules. Supplementary Citigroup information has been extracted from interim financials available on STATEMENT OF CHANGES IN EQUITY AND RESERVES Stated capital/assigned capital Reserves Ordinary Voting Shares Ordinary Non-voting Shares Assigned Capital Statutory Reserve Fund Investment Fund Account Exchange Equallization Account Available for Sale Reserve Exchange Equalization Reserve Retained Earnings Total Non-Controlling Interest Total Equity Balance as at 01/01/17 (Opening balance) - - 1,524, ,824-5,170 28, ,957 8,134,971 11,100,685-11,100,685 Total comprehensive income for the year Profit/(loss) for the year ,230,844 1,230,844-1,230,844 Other comprehensive income ,244 29,628 38,872 38,872 Total comprehensive income for the year ,244 29,628 1,230,844 1,269,716 1,269,716 Transactions with equity holders, recognised directly in equity Profit Transferred to head office Transfers to reserves during the period Transfers From reserves during the period Total transactions with equity holders Balance as at 30/09/17 (Closing balance) - - 1,524, ,824-5,170 37, ,585 9,365,815 12,370,401-12,370,401

2 CITIBANK, N. A. COLOMBO, SRI LANKA Rated AAA (lka) by Fitch Ratings Lanka Ltd. ANALYSIS OF FINANCIAL INSTRUMENTS BY MEASUREMENT BASIS NOTES TO THE FINANCIAL STATEMENT Current Period - 30th September 2017 HFT Designated HTM Amortised AFS Hedging Total at fair value cost ASSETS Cash and cash equivalents ,384, ,384,768 Balances with central banks , ,098 Placements with banks ,968, ,968,457 Derivative financial instruments 734, ,640 Other financial assets held-for-trading 4,882, ,882,294 Loans and receivables to banks Loans and receivables to other customers ,232, ,232,477 Financial investments ,561,925 5,561,925 Total financial assets 5,616, ,463,800 5,561,925-35,642,659 LIABILITIES Due to banks , ,920 Derivative financial instruments 641, ,132 Due to other customers ,265, ,265,628 Other borrowings ,877, ,877,136 Total financial liabilities 641, ,421, ,062,816 Previous Period - 31st December 2016 HFT Designated HTM Amortised AFS Hedging Total at fair value cost ASSETS Cash and cash equivalents ,178, ,178,872 Balances with central banks , ,317 Placements with banks ,997, ,997,860 Derivative financial instruments 442, ,108 Other financial assets at fair value through profit or loss 2,912, ,912,589 Loans and receivables to banks Loans and receivables to other customers ,623, ,623,982 Financial investments ,019,515 8,019,515 Total financial assets 3,354, ,110,031 8,019,515-36,484,243 LIABILITIES Due to banks ,039, ,039,802 Derivative financial instruments 205, ,973 Due to other customers ,155, ,155,408 Other borrowings , ,465 Total financial liabilities 205, ,594, ,800,648 Held for trading - HFT Designated at fair value through profit or loss - Designated at fair value Loans and receivables/deposits at amortised cost - Amortised cost Held-to-maturity HTM Available-for-sale AFS Instruments of fair value and cash flow hedging - Hedging SELECTED PERFORMANCE INDICATORS Regulatory Capital Adequacy Total Tier 1, Capital Rs. Mn 11,729 11,428 Total Capital Base, Rs. Mn 11,810 11,428 Total Tier 1 Capital Adequacy Ratio, as % of Risk Weighted Assets (Minimum Requirement, 7.25%) 41.08% 44.52% Total Capital Adequacy Ratio, as % of Risk Weighted Assets (Minimum Requirement, 11.25%) 41.37% 44.52% 1) Loans and Receivables to Other Customers Gross loans and receivables 16,271,767 12,678,771 (Less): Individual impairment Collective impairment (39,290) (54,789) Net loans and receivables including at fair value through profit or loss 16,232,477 12,623,982 (Less): Loans and receivables designated at fair value through profit or loss - - Net loans and receivables 16,232,477 12,623,982 2) Loans and receivables to Other Customers - By Product By Product - Domestic Currency Overdrafts 5,443,391 3,364,089 Bills of Exchange 4, Staff loans - 145,069 Short-term 6,924,160 7,446,053 Sub Total 12,371,785 10,956,184 By Product - Foreign Currency Overdrafts 812, ,529 Bills of Exchange - - Short-term 3,087, ,059 Sub Total 3,899,982 1,722,587 Total 16,271,767 12,678,771 3) Movements in Individual and Collective Impairment during the Year Individual impairment Opening balance - - Charge/(Write back) to income statement - - Write-off during the year - - Other movements - - Closing balance - - Collective impairment Opening balance at 01/01 54,789 82,197 Charge/(Write back) to income statement (15,499) (27,408) Other movements Closing balance 39,290 54,789 Total 39,290 54,789 Assets Quality (Quality of Loan Portfolio) Gross Non-Performing Advances Ratio, % (net of interest in suspense) 0.00% 0.00% Net-non performing Advances,%(net of interest in suspense) 0.00% 0.00% Profitability Interest Margin, % 5.68% 5.16% Return on Assets (before Tax), % 6.36% 5.83% Return on Equity, % 13.99% 12.10% Regulatory Liquidity Statutory Liquid Assets - DBU Rs. Mn. 11,753 13,636 Statutory Liquid Assets - FCBU Rs. Mn. 5,895 6,779 Statutory Liquid Assets Ratio, % (Minimum Requirement, 20%) Domestic Banking Unit 53.80% 85.47% Off-Shore Banking Unit % % 4) Due to Other Customer - By Product By Product - Domestic Currency Demand deposits (current accounts) 5,442,023 4,512,858 Savings deposits 2,147,284 1,544,981 Time deposits 5,739,367 8,324,431 Other deposits 184, ,961 Sub Total 13,512,705 14,546,231 By Product - Foreign Currency Demand deposits (current accounts) 2,458,947 2,393,739 Savings deposits 2,753,064 1,992,196 Time deposits 486, ,787 Other deposits 54,188 50,456 Sub Total 5,752,923 4,609,177 Total 19,265,628 19,155, x

3 INCOME STATEMENT 01/01/17 to 30/09/17 01/01/16 to 30/09/16 Interest income 2,241,727 1,676,486 Interest expenses 589, ,982 Net interest income 1,652,459 1,298,504 Fee and commission income 665, ,469 Fee and commission expenses 15,546 11,518 Net fee and commission income 649, ,951 Net Interest, fee and commission income 2,302,040 1,667,455 Net gain/(loss) from trading 244, ,534 Net gain/(loss) from financial investments Other operating income (net) 760, ,701 Total operating income 3,307,677 2,780,690 Less: Impairment Charge/(reversal) for loans and other losses (15,498) (11,751) Net operating income 3,323,175 2,792,441 Less: Operating Expenses Personnel expenses 527, ,181 Depreciation 70,870 19,738 Other expenses 588, ,290 Operating profit/(loss) before value added tax (VAT) 2,136,518 1,842,232 Less: Value added tax (VAT) on financial services 285, ,303 Operating profit/(loss) after value added tax (VAT) 1,851,494 1,631,929 Share of profits of associates and joint ventures - - Profit/(loss) before tax 1,851,494 1,631,929 Less: Tax expenses 620, ,471 Profit/(loss) for the year 1,230,844 1,059,458 Profit attributable to: Owners of the parent 1,230,844 1,059,458 Non-controlling interests - - 1,230,844 1,059,458 Earnings per share on profit - - STATEMENT OF COMPREHENSIVE INCOME 01/01/17 to 30/09/17 01/01/16 to 30/09/16 Profit/(loss) for the year 1,230,844 1,059,458 Other comprehensive income, net of tax Net actuarial gains/(losses) on defined benefit plans - - Net change in fair value on available-for-sale financial assets 9,244 33,100 Effects of Currency Transalation 29,628 42,967 Net amount transferd to profit or loss on available-for-sale financial assets - - Other comprehensive income for the year, net of taxes 38,872 76,067 Total comprehensive income for the year 1,269,716 1,135,525 Attributable to: Owners of the parent 1,269,716 1,135,525 Non-controlling interests - -

4 STATEMENT OF FINANCIAL POSITION Assets Cash and cash equivalents 2,384,768 2,178,872 Balances with central banks 878, ,317 Placements with banks 4,968,457 9,997,860 Derivative financial instruments 734, ,108 Other financial assets held-for-trading 4,882,294 2,912,589 Loans and receivables to other customers 16,232,477 12,623,982 Financial investments Available-for-sale 5,561,925 8,019,515 Property, plant and equipment 317, ,758 Deferred tax assets 24,222 24,222 Other assets 781, ,861 Total Assets 36,766,124 37,224,084 Liabilities Due to banks 278,920 5,039,802 Derivative financial instruments 641, ,973 Due to other customers 19,265,628 19,155,408 Other borrowings 1,877, ,465 Current tax liabilities 1,085, ,001 Other liabilities 1,247, ,750 Total Liabilities 24,395,723 26,123,399 Equity Stated capital/assigned capital 1,524,250 1,524,250 Statutory reserve fund 607, ,825 Retained earnings 9,365,815 8,134,970 Other reserves 872, ,640 Total equity 12,370,401 11,100,685 Total equity and liabilities 36,766,124 37,224,084 Contingent liabilities and commitments 16,712,389 12,161,812 Memorandum information Number of emoloyees Number of branches 1 1 CERTIFICATION: We, the undersigned, being the Chief Executive officer and the Chief Financial Offier of Citi Bank certify jointly that: (a) the above statements have been prepared in compliance with the format and definitions prescribed by the Central Bank of Sri Lanka; (b) the information contained in these statements have been extracted from the unaudited financial statements of the bank unless indicated as audited. Signed Signed Ravin Basnayake Asanga de Silva (Sgd.) Citi Country Officer (Sgd.) Chief Financial Officer Date: 29/11/17 Date: 29/11/17

5 STATEMENT OF CASH FLOWS 30/09/17 31/12/16 CASH FLOWS FROM OPERATING ACTIVITIES Interest & commision receipts 3,014,059 2,810,754 Interest & commision payments (613,823) (477,138) Receipts from other Operating Activities 1,030,380 1,445,311 Cash Payment to Employees. (527,330) (603,620) Other Overhead Expenses (944,352) (1,050,959) Operating Profit before changes in Operating Assets & Liabilities 1,958,934 2,124,348 (Increase)/Decrease in Operating Assets Loans and receivables to other customers and banks (3,715,700) (874,783) Deposits held for regulatory purposes (568,781) 164,241 Placements with Bank 5,029,403 (1,526,557) Other Assets (371,209) 398, ,713 (1,838,226) Increase/(Decrease) in Operating Liabilities Deposits from Customers and Banks (4,650,662) 3,445,190 Other Borrowings 1,477,671 (1,277,255) Other Liabilities 957,220 (390,228) Net Cash Generated from/(used in) Operating Activities before taxes. 116,876 2,063,829 Income Tax Paid (456,304) (459,716) Net Cash Generated from/(used in) Operating Activities (339,428) 1,604,113 CASH FLOWS FROM INVESTING ACTIVITIES Net proceeds from Sale, Maturity, and Purchases of Financial Investments 487,885 (1,746,560) Purchase of Property, Plant & Equipment 27,810 (191,091) Proceeds from Sale of Property, Plant & Equipment - 2,139 Net Cash used in Investing Activities 515,695 (1,935,512) CASH FLOWS FROM FINANCING ACTIVITIES Effect of Currency Translation 29, ,679 Profit remittence to Head Office - (1,064,906) Net Cash Generated from/(used in) Financing Activities 29,628 (963,227) Net Increase/(Decrease) in Cash & Cash Equivalents 205,895 (1,294,626) Cash & Cash Equivalents at the Beginning of the Year 2,178,872 3,473,498 Cash & Cash Equivalents at the End of the Year 2,384,768 2,178,872 Reconciliation of Cash & Cash Equivalents Cash in hand 868, ,921 Balances with banks 1,438,548 1,343,729 Money at call and short notice 78,075 28,222 2,384,768 2,178,872

6 STATEMENT OF CHANGES IN EQUITY AND RESERVES Stated capital/assigned capital Reserves Ordinary Voting Shares Ordinary Non-voting Shares Assigned Capital Statutory Reserve Fund Investment Fund Account Exchange Equallization Account Available for Sale Reserve Exchange Equalization Reserve Retained Earnings Total Non-Controlling Interest Total Equity Balance as at 01/01/17 (Opening balance) - - 1,524, ,824-5,170 28, ,957 8,134,971 11,100,685-11,100,685 Total comprehensive income for the year Profit/(loss) for the year ,230,844 1,230,844-1,230,844 Other comprehensive income ,244 29,628 38,872 38,872 Total comprehensive income for the year ,244 29,628 1,230,844 1,269,716 1,269,716 Transactions with equity holders, recognised directly in equity Profit Transferred to head office Transfers to reserves during the period Transfers From reserves during the period Total transactions with equity holders Balance as at 30/09/17 (Closing balance) - - 1,524, ,824-5,170 37, ,585 9,365,815 12,370,401-12,370,401

7 _ SUPPLEMENTARY INFORMATION CITIGROUP (In millions of dollars, except per share amounts and as otherwise noted) Nine Months 2017 Nine Months 2016 Revenues, net of interest expense $ 54,194 $ 52,863 Operating expenses $ 31,154 $ 31,296 Provisions for credit losses and for benefits and claims 5,378 5,190 Income from continuing operations before income taxes $ 17,662 $ 16,377 Citigroup's net income $ 12,095 $ 11,339 Earnings Per Share Diluted Income from continuing operations $ 4.05 $ 3.60 Net income Weighted average common shares outstanding (in millions) 2, ,912.9 Adjusted weighted average common shares outstanding(in millions) 2, ,913.0 Performance metrics Return on average common stockholders' equity (1) 7.2% 6.7% 3Q Q 2016 Basel III ratios - full implementation Common Equity Tier 1 Capital (2) 12.98% 12.63% Tier 1 Capital (2) Total Capital (2) Supplementary Leverage ratio (3) At September 30 (in millions of dollars, except Per Share amount, ratios and direct staff) Total assets $1,889,133 $1,818,117 Total deposits 964, ,252 Total Citigroup stockholders' equity 227, ,575 Book value per common share $ $ Tangible book value (TBV) per share (1) The return on average common stockholders equity is calculated using net income less preferred stock dividends divided by average common stockholders equity. The return on average total Citigroup stockholders equity is calculated using net income divided by average Citigroup stockholders equity. (2) Citi s reportable Common Equity Tier 1 (CET1) Capital and Tier 1 Capital ratios were the lower derived under the U.S. Basel III Standardized Approach at September 30, 2017, and U.S. Basel III Advanced Approaches at September 30, Citi s reportable Total Capital ratios were derived under the U.S. Basel III Advanced Approaches for both periods presented. This reflects the U.S. Basel III requirement to report the lower of risk-based capital ratios under both the Standardized Approach and Advanced Approaches in accordance with the Collins Amendment of the Dodd-Frank Act. ( 3) Citi s Supplementary Leverage ratio reflects full implementation of the U.S. Basel III rules. Supplementary Citigroup information has been extracted from interim financials available on

8 ANALYSIS OF FINANCIAL INSTRUMENTS BY MEASUREMENT BASIS Current Period - 30th September 2017 HFT Designated HTM Amortised AFS Hedging Total at fair value cost ASSETS Cash and cash equivalents ,384, ,384,768 Balances with central banks , ,098 Placements with banks ,968, ,968,457 Derivative financial instruments 734, ,640 Other financial assets held-for-trading 4,882, ,882,294 Loans and receivables to banks Loans and receivables to other customers ,232, ,232,477 Financial investments ,561,925 5,561,925 Total financial assets 5,616, ,463,800 5,561,925-35,642,659 LIABILITIES Due to banks , ,920 Derivative financial instruments 641, ,132 Due to other customers ,265, ,265,628 Other borrowings ,877, ,877,136 Total financial liabilities 641, ,421, ,062,816 Previous Period - 31st December 2016 HFT Designated HTM Amortised AFS Hedging Total at fair value cost ASSETS Cash and cash equivalents ,178, ,178,872 Balances with central banks , ,317 Placements with banks ,997, ,997,860 Derivative financial instruments 442, ,108 Other financial assets at fair value through profit or loss 2,912, ,912,589 Loans and receivables to banks Loans and receivables to other customers ,623, ,623,982 Financial investments ,019,515 8,019,515 Total financial assets 3,354, ,110,031 8,019,515-36,484,243 LIABILITIES Due to banks ,039, ,039,802 Derivative financial instruments 205, ,973 Due to other customers ,155, ,155,408 Other borrowings , ,465 Total financial liabilities 205, ,594, ,800,648 Held for trading - HFT Designated at fair value through profit or loss - Designated at fair value Loans and receivables/deposits at amortised cost - Amortised cost Held-to-maturity HTM Available-for-sale AFS Instruments of fair value and cash flow hedging - Hedging

9 SELECTED PERFORMANCE INDICATORS Regulatory Capital Adequacy Total Tier 1, Capital Rs. Mn 11,729 11,428 Total Capital Base, Rs. Mn 11,810 11,428 Total Tier 1 Capital Adequacy Ratio, as % of Risk Weighted Assets (Minimum Requirement, 7.25%) 41.08% 44.52% Total Capital Adequacy Ratio, as % of Risk Weighted Assets (Minimum Requirement, 11.25%) 41.37% 44.52% Assets Quality (Quality of Loan Portfolio) Gross Non-Performing Advances Ratio, % (net of interest in suspense) 0.00% 0.00% Net-non performing Advances,%(net of interest in suspense) 0.00% 0.00% Profitability Interest Margin, % 5.68% 5.16% Return on Assets (before Tax), % 6.36% 5.83% Return on Equity, % 13.99% 12.10% Regulatory Liquidity Statutory Liquid Assets - DBU Rs. Mn. 11,753 13,636 Statutory Liquid Assets - FCBU Rs. Mn. 5,895 6,779 Statutory Liquid Assets Ratio, % (Minimum Requirement, 20%) Domestic Banking Unit 53.80% 85.47% Off-Shore Banking Unit % %

10 NOTES TO THE FINANCIAL STATEMENT 1) Loans and Receivables to Other Customers Gross loans and receivables 16,271,767 12,678,771 (Less): Individual impairment Collective impairment (39,290) (54,789) Net loans and receivables including at fair value through profit or loss 16,232,477 12,623,982 (Less): Loans and receivables designated at fair value through profit or loss - - Net loans and receivables 16,232,477 12,623,982 2) Loans and receivables to Other Customers - By Product By Product - Domestic Currency Overdrafts 5,443,391 3,364,089 Bills of Exchange 4, Staff loans - 145,069 Short-term 6,924,160 7,446,053 Sub Total 12,371,785 10,956,184 By Product - Foreign Currency Overdrafts 812, ,529 Bills of Exchange - - Short-term 3,087, ,059 Sub Total 3,899,982 1,722,587 Total 16,271,767 12,678,771 3) Movements in Individual and Collective Impairment during the Year Individual impairment Opening balance - - Charge/(Write back) to income statement - - Write-off during the year - - Other movements - - Closing balance - - Collective impairment Opening balance at 01/01 54,789 82,197 Charge/(Write back) to income statement (15,499) (27,408) Other movements Closing balance 39,290 54,789 Total 39,290 54,789 4) Due to Other Customer - By Product By Product - Domestic Currency Demand deposits (current accounts) 5,442,023 4,512,858 Savings deposits 2,147,284 1,544,981 Time deposits 5,739,367 8,324,431 Other deposits 184, ,961 Sub Total 13,512,705 14,546,231 By Product - Foreign Currency Demand deposits (current accounts) 2,458,947 2,393,739 Savings deposits 2,753,064 1,992,196 Time deposits 486, ,787 Other deposits 54,188 50,456 Sub Total 5,752,923 4,609,177 Total 19,265,628 19,155,408