Annex 9: Acronyms and abbreviations

AC	Amortised Cost
AGM	Annual General Meeting
AI	Artificial Intelligence
ALCO	Assets and Liabilities Committee
AMA	Advanced Measurement Approaches
AMFU	Agriculture & Micro Finance Unit
AML	Anti-Money Laundering
ASA	Alternative Standardised Approach
ASPI	All Share Price Index
BAC	Board Audit Committee
BCBS	Basel Committee on Banking Supervision
BCC	Board Credit Committee
BCERC	Board Capital Expenditure Review Committee
BCMSC	Business Continuity Management Steering Committee
BCP	Business Continuity Plan
BHRRC	Board Human Resources & Remuneration Committee
BIC	Board Investment Committee
BIRMC	Board Integrated Risk Management Committee
BIS	Bank for International Settlements
BNGC	Board Nominations and Governance Committee
BRPTRC	Board Related Party Transactions Review Committee
BSC	Board Sustainability Committee
BSDC	Board Strategy Development Committee
BTC	Board Technology Committee
CAR	Capital Adequacy Ratio
CASA	Current Accounts and Savings Accounts
CBSL	Central Bank of Sri Lanka
CCB	Capital Conservation Buffer
CCF	Credit Conversion Factor
CDS	Central Depository System
CET 1	Common Equity Tier 1
CFM	Close Family Members
CPC	Credit Policy Committee
CRAB	Credit Rating Agency of Bangladesh
CRM	Credit Risk Mitigation
CSE	Colombo Stock Exchange
DBU	Domestic Banking Unit
DDB	Domestic Dollar Bond
DPD	Days Past Due
DPS	Dividend Per Share
D-SIB	Domestic Systemically Important Bank
EAD	Exposure at Default
EAR	Earnings at Risk
ECL	Expected Credit Loss
ECMN	Executive Committee on Monitoring NPA
EGM	Extraordinary General Meeting
EHRSC	Executive Human Resources Steering Committee
EIC	Executive Investment Committee
EIR	Effective Interest Rate
EIRMC	Executive Integrated Risk Management Committee
EMC	Executive Management Committee
EPS	Earnings Per Share
ESC	Executive Sustainability Committee
ESDC	Executive Strategy Development Committee
ESG	Environmental, Social and Governance
ESOP	Employee Share Option Plan
EVE	Economic Value of Equity
FVOCI	Fair Value through Other Comprehensive Income
FVTPL	Fair Value through Profit or Loss
FX	Foreign Exchange
GDP	Gross Domestic Product
GRI	Global Reporting Initiatives
HQLA	High Quality Liquid Assets
HTML	Hyper Text Markup Language
IBR	Incremental Borrowing Rate
ICAAP	Internal Capital Adequacy Assessment Process
IFRS	International Financial Reporting Standards
IMF	International Monetary Fund
IRMD	Integrated Risk Management Department
IRR	Interest Rate Risk
IRRBB	Interest Rate Risk in Banking Books
ISC	Information Security Council
ISIN	International Securities Identification Number
ISO	International Standard Organisation
ITSC	IT Steering Committee
KIRIs	Key Information Risk Indicators
KMP	Key Management Personnel
KPIs	Key Performance Indicators
KRIs	Key Risk Indicators
LCB	Licensed Commercial Bank
LCR	Liquidity Coverage Ratio
LGD	Loss Given Default
LTECL	Life Time Expected Credit Loss
LTV	Loan to Value Ratio
MATs	Management Action Triggers
MRMU	Market Risk Management Unit
MSME	Micro Small and Medium Enterprises
MSOC	Managed Security Operations Center
NCI	Non-Controlling Interest
NII	Net Interest Income
NIM	Net Interest Margin
NOP	Net Open Position
NPA	Non-Performing Assets
NPCF	Non-Performing Credit Facilities
NSFR	Net Stable Funding Ratio
OCI	Other Comprehensive Income
PAT	Profit After Tax
PBT	Profit Before Tax
PCI-DSS	Payment Card Industry Data Security Standard
PD	Probability of Default
PDI	Past Due Interest
POCI	Purchased or Originated Credit Impaired (Financial Assets)
QR	Quick Response
RAS	Risk Appetite Statement
RCPSC	Recovery Plan Steering Committee
RCSA	Risk Control Self Assessment
ROA	Return on Assets
ROE	Return on Equity
ROUA	Right of Use Asset
RPT	Related Party Transactions
RSA	Rate Sensitive Assets
RSL	Rate Sensitive Liabilities
RWA	Risk Weighted Assets
SDG	Sustainable Development Goals
SEC	Securities and Exchange Commission of Sri Lanka
SEMS	Social and Environmental Management System
SICR	Significant Increase in Credit Risk
SLFRS	Sri Lanka Financial Reporting Standards
SLISB	Sri Lanka International Sovereign Bond
SME	Small and Medium Enterprise
SOFP	Statement of Financial Position
SPPI	Solely Payment of Principal and Interest
SRRO	Sustainability Related Risks and Opportunities
ToR	Terms of Reference
UNGC	United Nations Global Compact
VaR	Value at Risk
YoY	Year-on-Year
12mECL	12 months Expected Credit Loss