Commercial Bank of Ceylon PLC | Annual Report 2025 | Annex 9:Acronyms and abbreviations

Figure Number	Description	Page No. of the printed Annual Report
1	External Assurances obtained	4
2	The architecture of our Integrated Annual Report	6
3	Integrated thinking for sustainable value creation	8
4	Guiding principles, regulations, codes and acts for financial, and narrative reporting	9
5	Transcending mediums	10
6	Our footprint and operating model	12
7	Non-financial highlights	21
8	Our key stakeholders	54
9	Our stakeholder engagement process Figure	55
10	Mode and frequency of stakeholder engagement	56
11	Double materiality matrix	59
12	Our business model	67
13	Stability Beneath, Acceleration Ahead	71
14	Bank’s sustainability framework	78
15	Commercial Bank’s sustainability journey	80
16	Elements of sustainable banking	81
17	Our approach to responsible financing	82
18	Financing sustainability – Green and Blue	83
19	Green finance metrics and targets	84
20	Composition of the Green Finance portfolio	85
21	ESG integration key developments in 2025	86
22	ESG integration metrics	86
23	Lending to priority sectors	87
24	Our approach to financial inclusion	89
25	Closing the Financial inclusion gap	90
26	The architecture of financial inclusion: Multi-channel access	90
27	Network of delivery points in Sri Lanka	92
28	Network of delivery points in Bangladesh	93
29	LEAP GlobalLinker	94
30	Empowering the next generations: The youth banking ecosystem	98
31	Enablers of financial inclusion	98
32	Driving sustainable growth	101
33	Key Green Financing products and proposition	102
34	Digital banking products & sustainable service platforms	103
35	Inclusive banking products & access solutions	104
36	Export & Global Professional Banking Solutions	105
37	Risk management, treasury, and FX solutions	105
38	Elements of responsible organisation	107
39	Climate position statement of Commercial Bank of Ceylon PLC	109
40	Enhancing energy & infrastructure efficiency	110
41	Maintaining safe, healthy, and supportive working conditions	111
42	Targets and metrics	113
43	Employee experience, engagement, and responsiveness	115
44	Diversity, equity, and inclusion as an operational capability	119
45	Circular procurement: Pen reuse initiative	124
46	e-waste management	124
47	Elements of community engagement	126
48	Corporate social responsibility initiatives of the CSR Trust	130
49	Total fund allocation 2011 – 2025	131
50	Snapshot of CSR activities	132
51	Strengthening community enterprises through targeted enablement	135
52	Climate-related risks	149
53	Climate-related physical risk management: Customer and portfolio-level approach	150
54	Climate-related transition risk management: Customer and portfolio-level approach	150
55	Impact of extreme weather on borrowers’ financial capacity	154
56	Transition risk to the loan portfolio from carbon intensive industries	156
57	Reputational risk from inadequate climate response	158
58	Sustainable finance opportunities	160
59	Roadmap of computation of financed Emissions (Category 15: Investments)	163
60	GHG verification Opinion	163
61	Modes of engagement with stakeholders	188
62	Governance structure	221
63	Composition of the Board, Board committees and attendance at meetings	223
64	Board highlights for year 2025	225
65	Sustainability governance: ESG oversight and value creation	232
66	Risk to value - How risk outcomes support value creation	273
67	Risk governance structure	275
68	Three lines of defence	276
69	Risk management framework	277
70	The Risk Management Cycle	278
71	Summary of risks	282
72	Key management levers ALCO uses to manage IRRBB	288
73	SOC operating cycle (continuous improvement)	292
74	Group Structure	319
75	Types of risk	324
76	Risk Management Framework	324

Table Number	Description	Page No. of the printed Annual Report
1	Compliance with statutory requirements and codes on governance	5
2	Financial Highlights	20
3	The Bank's performance compared to the Banking sector	53
4	Material matters – holistic view	60
5	Statement of capital position	69
6	Eligible green projects and utilisation	84
7	SME inclusion, innovation, and market integration -2025	95
8	Inclusion-linked micro-loans	96
9	Bank’s physical and digital presence	99
10	Bank’s lending portfolio on SMEs	99
11	Financial and digital literacy initiatives	99
12	Technology Towards Sustainability – Digitalisation Impact	104
13	Utility power consumption and GHG emissions	110
14	Training statistics	116
15	Employees by type and gender – Bank	116
16	Employee by category and gender – Bank	117
17	New employee hires/Recruitments	118
18	Attrition	118
19	Female workforce diversity metrics	120
20	Retention rate after maternity leave	120
21	Employment and workforce stability	122
22	Talent attraction, renewal, and succession	122
23	Diversity, equity, and inclusion	122
24	Learning and development	122
25	Employee wellbeing and retention support	122
26	Quantitative and Qualitative criteria for determination of financial materiality	142
27	Time horizons	142
28	Significant judgements and uncertainties	143
29	Board Activities in 2025: Decisions and policy endorsements for strategic sustainability integration	147
30	GHG reporting framework & compliance standards	162
31	Summary of GHG emissions (in absolute gross measurement basis) – Group	162
32	Key assumptions and Sources used for GHG measurement	163
33	Flood risk classification	164
34	Sensitivity to climate-related flood risk	164
35	Key findings – Sensitivity to climate-related flood risk	165
36	Vulnerability to climate-related transition risk	165
37	Key Findings – Vulnerability to climate-related transition risk	166
38	Climate related opportunities – Bank	166
39	Sustainability disclosure topics & metrics	167
40	Activity metrics	168
41	Renewable Energy Adoption	169
42	Energy efficiency of Bank’s Operations	170
43	Green finance	171
44	Income Statement	172
45	Yield on IEA and IEA mix	173
46	Cost of funds and funding mix	174
47	Interest spread and Net Interest Margin	174
48	Impairment charges and credit quality related ratios	175
49	ROE Tree Analysis	176
50	Core Financial Soundness Indicators (FSIs) – Bank	179
51	Key performance indicator – Bangladesh operations	181
52	Key financial ratios – Bangladesh operations	181
53	Key performance indicator – Commercial Bank of Maldives Private Limited	185
54	Key financial ratios – Commercial Bank of Maldives Private Limited	185
55	Compliance with requirements of the Section 7.6 of the Listing Rules of the CSE	189
56	Summary of listed securities of the Bank	193
57	Description of ordinary shares	194
58	Movement of COMB voting share price during the year	194
59	Share price movement of last five years [As per Rule No. 7.6 (xi) of the Listing Rules of the CSE]	195
60	Sustainable value for investors	195
61	Information on shareholders’ funds and Bank’s market capitalisation	195
62	Number of share transactions	196
63	Number of shares traded	196
64	Dividend information [As per Rule No. 7.6 (xi) of the Listing Rules of the CSE]	196
65	Number of ordinary shareholders	197
66	Voting shareholders	197
67	Non-voting shareholders	198
68	Public shareholding [As per Rule No. 7.6 (iv) and 7.13.1 of the Listing Rules of the CSE]	198
69	Directors’ shareholding including the Chief Executive Officer’s shareholding [As per Rule No. 7.6 (v) of the Listing Rules of the CSE]	199
70	Distribution schedule of number of holders and percentage of holding in each class of equity securities [As per Rule No. 7.6 (x) of the Listing Rules of the CSE]	199
71	Composition of shareholders based on residency and category	200
72	Information on movement in number of shares represented by the stated capital [As per Rule No.7.6 (ix) of the Listing Rules of the CSE]	200
73	Key shareholder return indicators (As per Rule No. 7.6 (xi) of the Listing Rules of the CSE)	203
74	Governance to value – How good governance supports value creation	217
75	Elements of Corporate Governance Framework	219
76	Roles and responsibilities	220
77	Segregation of Roles and Responsibilities of the Chairman and the MD/CEO	222
78	Composition of the Board, Board committees and attendance at meetings	223
79	Quarterly review of Directors’ independence	224
80	Appointment of new Directors	226
81	Induction and training of Directors	226
82	Board and Committee evaluation	227
83	Remuneration structure	228
84	Alignment with governance principles	229
85	Attendance at AGM’s	231
86	Directors who are proposed to be re-elected/elected at the AGM 2026	243
87	Statement of compliance	258
88	Directors’ interest in contracts with the Bank	271
89	Risk profile dashboard	279
90	Building risk resilience: key initiatives 2025	281
91	Maximum credit risk exposure	283
92	Market risk categories	286
93	Sensitivity of Net Interest Income to rate shocks	287
94	Interest rate sensitivity gap analysis of assets and liabilities of the Banking Book	287
95	Key ratios used for measuring liquidity under the stock approach	289
96	E&S and Climate Risks Integration (2025 Progress and Forward Outlook)	293
97	Data governance “golden thread”	294
98	Impact on CAR at minor, moderate and severe stress levels	295
99	Targeted and actual capital adequacy ratios	295
100	The staff strength of the Group and the Bank	319
101	Principal business activities and nature of business operations of the Group	320
102	Basis of measurement	321
103	Index of Material Accounting Policy Information	329

Graph Number	Description	Page No. of the printed Annual Report
1	Quarterly GDP growth	50
2	Inflation – CCPI & NCPI	50
3	Interest rates	51
4	Credit to private sector	51
5	Trade performance (monthly) 2025	52
6	USD/LKR middle rate	52
7	Yield on IEA	173
8	Composition of IEA	173
9	Cost of IBL	174
10	Funding Mix	174
11	Interest spread and NIM trend	174
12	Assets mix	174
13	Movement in profit after taxation	176
14	Key Sectoral Contributors to the Growth	177
15	Product contribution to growth	177
16	Tier 1 capital movement	178
17	Total operating Income	186
18	Assets, profit before tax and impairment charges	186
19	Total operating income	186
20	Assets, profit before tax and impairment charges	186
21	Total operating Income	187
22	Assets, profit before tax and impairment charges	187
23	Total operating Income	187
24	Assets, profit before tax and impairment charges	187
25	Total operating Income	187
26	Assets, profit before tax and impairment charges	187
27	Performance of the Colombo Stock Exchange and the banking sector in 2025	188
28	Performance of the ordinary shares – voting – 2025	194
29	Share price movement – Ordinary shares – Voting	195
30	Share price movement – Ordinary shares – Non-Voting	195
31	Shareholders’ funds and Bank’s market capitalisation	195
32	Number of share transactions	196
33	Number of shares traded	196
34	Dividend per share	197
35	Dividend paid and dividend payout ratio and dividend yield	197
36	Attendance at AGMs 2021 – 2025	231
37	Tenure-wise loans & advances to other customers as at December 31, 2025 (based on residual maturity)	284
38	Product-wise geographical analysis of loans & advances to other customers as at December 31, 2025	284
39	Product-wise analysis of loans & advances to other customers as at December 31, 2025	284
40	The concentration of counterparty bank exposures in Sri Lanka as at December 31, 2025 (Fitch ratings-wise)	284
41	The concentration of counterparty bank exposures in Bangladesh as at December 31, 2025 (CRAB ratings-wise)	285
42	Cross border exposure of the Bank (Sri Lankan & Bangladesh operations) as at December 31, 2025	285
43	The concentration of cross-border exposure (Sri Lanka and Bangladesh operations) – S&P rating wise as at December 31, 2025	285
44	FVTPL Price Sensitivity	286
45	Sensitivity Fx Position-Impact of 5% change in Exchange Rate (Sri Lanka Operation)	287
46	FVOCI Portfolio Sensitivity	287
47	Interest Sensitivity	288
48	Funding diversification by product as at December 31	289
49	LCR (All Currency)	289
50	LCR (Rupee)	289
51	NSFR	289
52	Composition of losses – 2025	290
53	Losses by number of events	291
54	Gross income	305
55	Net interest income	305
56	Net fee and commission income	305
57	Total operating income	305
58	Impairment charges/(reversals) and other losses	305
59	Profit before tax	305
60	Profit after tax	305
61	Earnings per share – Basic	305
62	Earnings per share – Diluted	305
63	Interest margin	305
64	Financial intermediation margin	305
65	Cost Income Ratio (including taxes on financial services)	305
66	Cost Income Ratio (excluding taxes on financial services)	305
67	Common Equity Tier I Capital	305
68	Total Capital	305
69	Dividends per share	305
70	Total assets	305
71	Financial assets at amortised cost – loans and advances to other customers (net of impairment)	305
72	Financial liabilities at amortised cost – due to depositors	305
73	CASA Ratio	305
74	Liquidity Ratios	457
75	Impact of a rate shock on the net interest income	467
76	Sensitivity of Fx Position – Impact of 5% change in Exchange Rate (Sri Lankan Operation)	468

My Report

Supplementary disclosures and annexures

Annex 10: Index of figures, tables and graphs

Figures

Tables

Graphs