Related party disclosures as per the Sri Lanka Accounting Standard – LKAS 24 on “Related Party Disclosures” is disclosed in Note 62 to the Financial Statements on pages 430 to 435 of this Annual Report. In addition, the Bank carries out transactions in the ordinary course of business on an arm’s length basis with entities where the Chairman or a Director of the Bank is the Chairman or a Director of such entities.

Table – 88

Director/Company		Relationship	Accommodation granted/Deposits			Current limit	Balance/outstanding
						as at December 31, 2025	as at December 31, 2025	as at December 31, 2024
						Rs. ’000	Rs. ’000	Rs. ’000
(a)	Mr S Muhseen
	Amana Takaful Life PLC	Deputy Chairman	Deposits			–	9,331	15,696
	CBC Finance PLC	Chairman	Loans and advances			2,726,829	1,986,829	1,343,417
			Deposits			–	2,839,746	61,029
	David Pieris Holdings (Pvt) Ltd	Non-Executive Director	Loans and advances			1,030,000	–	–
			Deposits			–	103	336
			Debentures			–	579,860	350,000
(b)	Mr R Senanayake
	Senkadagala Finance PLC	Chairman	Loans and advances			10,000,000	7,641,745	5,756,347
			Deposits			–	2,297,029	677,672
			Debentures			–	6,960	6,960
	Virtual Capital Technologies (Pvt) Ltd.	Non-Executive Director	Deposits			–	9	6
	Commercial Insurance Brokers (Pvt) Ltd.	Chairman	Loans & Advances			25	10	1
			Deposits			–	37,606	8,631
	Orysys Limited (Formerly known as CBC Tech Solutions Ltd.)	Chairman	Deposits			–	407,234	245,915
	CBC Myanmar Microfinance Company Limited	Chairman	Off-balance sheet accommodations			620,000	620,000	586,000
(c)	Mr S C U Manatunge
	Commercial Development Company PLC	Non-Executive Director	Loans and advances			19,689	19,689	29,932
			Deposits			–	129,375	162,627
	Commercial Bank of Maldives Private Limited	Deputy Chairman	Off-balance Sheet Accommodations			651,000	651,000	586,000
			Deposits			–	1,172,768	1,315,175
	The Employers’ Federation of Ceylon	Vice-Chairperson	Deposits			–	79,409	79,409
			Debentures			–	18,010	18,009
(d)	Mr S Prabagar
	Commercial Bank of Maldives Private Limited	Non-Executive Director	Off-balance Sheet Accommodations			651,000	651,000	586,000
			Deposits			–	1,172,768	1,315,175
(e)	Dr S Selliah
	Lanka Tiles PLC	Non-Executive Director	Loans and advances		Combined Limits available	200,000	141,634	–
			Off-balance sheet accommodations			400,000	146,599	111,014
			Deposits			–	134,812	395,421
	ACL Cables PLC	Non-Executive Director	Deposits			–	14,505	12,232
	Lanka Walltiles PLC	Non-Executive Director	Loans and advances		Combined Limits available	4,685,080	4,547,828	5,181,476
			Off-balance sheet accommodations			1,000,000	316,850	100,506
			Deposits			–	15,661	11,387
	Cleanco Lanka (Pvt) Ltd	Chairman	Loans and advances			7,921	7,671	63
			Deposits			–	82,284	78,253
	Swisstek (Ceylon) PLC	Non-Executive Director	Deposits			–	29,788	11,325
	JAT Holdings PLC	Chairman	Loans and advances		Combined Limits available	615,200	1,050,496	1,052,219
			Off-balance sheet accommodations			1,431,494	251,450	410,184
			Deposits			–	73,641	65,791
			Debentures			–	37,190	24,220
			Contracts			–	91,366	91,000
	Arunodhaya (Pvt) Ltd	Director	Loans and advances			55,000	–	–
			Deposits			–	130	70
			Debentures			–	4,430	4,430
	Arunodhaya Industries (Pvt) Ltd	Director	Loans and advances			55,000	–	–
			Deposits			–	60	53
			Debentures			–	4,430	4,430
	Andysel (Pvt) Ltd	Chairman	Loans and advances			47,000	–	–
			Deposits			–	60	55
	Vydexa (Lanka) Power Corporation (Pvt) Ltd	Chairman	Deposits			–	801	1,111
	Arunodhaya Investments (Pvt) Ltd	Director	Loans and advances			55,000	–	–
			Deposits			–	60	53
			Debentures			–	4,430	4,430
(f)	Ms J Lee
	DBS Bank Ltd.	Director	Off-balance sheet accommodations			17,050,000	6,867,740	2,443,970
(g)	Mr P Y S Perera
	Hayleys PLC	Non-Executive Director	Loans and advances			6,502,250	6,473,250	9,200,327
			Deposits			–	13,473	453
	Hayleys and Associated Companies Executive Employees Provident Fund	Committee Member	Deposits			–	1,505,114	–
			Debentures			–	539,160	–
	Haycarb PLC	Non-Executive Director	Loans and advances			1,850,000	1,075,000	454,831
			Off-balance Sheet Accommodations			83,820	–	–
			Deposits			–	62,214	31,737
	Dipped Products PLC	Non-Executive Director	Deposits			–	3,794	3,595
	E. B. Creasy & Co. PLC	Non-Executive Director	Loans and advances		Combined Limits available	535,841	558,073	288,942
			Off-balance Sheet Accommodations			440,000	121,929	147,578
	Overseas Realty (Ceylon) PLC	Non-Executive Director	Loans and advances			1,500	9	121
			Deposits			–	959,941	499,984
	Laxapana PLC	Non-Executive Director	Loans and advances			16,885	16,885	–
			Deposits			–	12,393	–
(h)	Ms R M A S Parakrama
	Vallibel One PLC	Non-Executive Director	Deposits			–	2,833	–