Statement of Profit or Loss and Other Comprehensive Income

		GROUP			BANK
For the year ended December 31,	Note	2025 Rs. ’000	2024 Rs. ’000	Change %	2025 Rs. ’000	2024 Rs. ’000	Change %
Profit for the year		60,937,517	55,686,412	9.43	58,487,291	54,073,504	8.16
Other comprehensive income, net of tax
Items that will never be reclassified to profit or loss
Net actuarial gains/(losses) on defined benefit plans		(63,528)	(421,295)	84.92	(56,155)	(419,134)	86.60
Gains/(losses) on remeasurement of defined benefit liability/asset		(139,328)	(552,425)	74.78	(128,794)	(549,338)	76.55
Less: Deferred tax charge/(reversal) on actuarial gains/(losses)		(75,800)	(131,130)	42.19	(72,639)	(130,204)	44.21
Net change in fair value of investments in equity		138,254	1,012,450	(86.34)	138,821	1,010,216	(86.26)
Change in fair value of investments in equity at fair value through other comprehensive income		397,950	1,012,450	(60.69)	398,517	1,010,216	(60.55)
Fair value (gains)/losses realised to the retained earnings on disposal		(259,696)	–	(100.00)	(259,696)	–	(100.00)
Gain on disposal of investments in equity instruments		259,696	–	100.00	259,696	–	100.00
Share of other comprehensive income/(expense) of associate, net of tax	37.1	–	247	(100.00)	–	–	–
Items that are or may be reclassified to profit or loss
Net gains/(losses) arising from translating the Financial Statements of foreign operations	55.4	2,888,637	(11,971,874)	124.13	2,278,856	(10,890,433)	120.93
Net gains/(losses) on investment in financial assets at fair value through other comprehensive income		(318,000)	24,575	(1,394.00)	(315,470)	22,137	(1,525.08)
Fair value gains/(losses) that arose during the year, net of tax		425,567	2,888,034	(85.26)	428,097	2,885,596	(85.16)
Fair value gains/(losses) realised to the Income Statement on disposal, net of tax		(1,965,832)	(2,863,459)	31.35	(1,965,832)	(2,863,459)	31.35
Fair value gains/(losses) recycled to the Income Statement as impairment, net of tax		1,222,265	–	100.00	1,222,265	–	100.00
Other comprehensive income/(expense) for the year, net of tax		2,905,059	(11,355,897)	125.58	2,305,748	(10,277,214)	122.44
Total comprehensive income for the year		63,842,576	44,330,515	44.01	60,793,039	43,796,290	38.81
Attributable to:
Equity holders of the Bank		62,745,583	44,123,957	42.20	60,793,039	43,796,290	38.81
Non-controlling interest		1,096,993	206,558	431.08	–	–	–
Total comprehensive income for the year		63,842,576	44,330,515	44.01	60,793,039	43,796,290	38.81

The Notes appearing on pages 319 to 470 form an integral part of these Financial Statements.