Y Bank

Statement of Income for the year ended 31st December 2015 (in thousands)
Gross income 1
Interest Income
Interest Expenses
Net interest income 2
Fee and Commission Income
Fee and Commission Expenses
Net Fee and Commission Income 3
Net Gains from Trading 4
Other Operating Income (Net) 5
Total Operating Income
Net Impairment Loss on Financial Assets 6
Net Operating Income
Personnel Expenses 7
Other Expenses 8
Operating profit before Value added
tax (VAT) & nation building tax
(NBT) on financial services
VAT & NBT on Financial Services
Operating profit after Vat & nbt on
financial services
Share of Profits/(Loss) of Associates
(Net of Tax)
Profit before tax
Tax Expenses 9
Profit for the period

Notes
1. Gross Income
Interest Income (Note 02)
Fee and commission Income (Note 03)
Net Gain from Trading (Note 04)
Other Operating Income (Net) (Note 05)
Total Gross Income

2. Net Interest Income

Interest Income
Cash and Cash Equivalents
Placements with Banks
Other Financial Assets Held-for-Trading
Loans and Receivables - To Banks
Loans and Receivables to Other Customers
Financial Investments - Held-to-Maturity
Financial Investments - Available-for-Sale
Day One Difference on Staff Loans
Others
Total interest income
Interest Expenses Due to Banks
Due to Other Customers
Other Borrowings
Debt Securities Issued
Total Interest Expenses
Net Interest Income

3. Net Fee and Commission Income

Fee and Commission Income
Loans
Cards
Trade and Remittances
Investment Banking
Deposits
Guarantees
Others
Fee and Commission Expenses
Loans
Cards
Trade and Remittances
Investment Banking
Guarantees
Others
Net Fee and Commission Income

4. Net Gains from Trading

Foreign Exchange
Equities
Others
Capital Gain Treasury Bills/Bonds
Change in Fair Valuation of Treasury Bills
Change in Fair Valuation of Treasury Bonds
Others
Total

5. Other Operating Income

Gain on Sale of Property, Plant and
Equipment
Gain/ (Loss) on Revaluation of Foreign
Exchange
Dividend from Investment - Quoted
Unquoted
Subsidiaries and Associate Companies
Recovery of Bad Debts Written Off and
Provision Reversals
Others
Total

6. Net impairment (gain)/ loss

Loans and Receivables

Financial Investments

Total

7. Personnel Expenses
Salaries, Bonus & Related Expenses

Contribution to Defined Benefit Plan

Amortization of Pre Paid Staff Cost

Total

8. Other expenses
Directors' Emoluments
Auditors' Remunerations
Non Audit Fees to Auditors
Professional and Legal Expenses
Depreciation of Property, Plant and Equipment
Amortization of Leasehold Property
Amortization of Intangible Assets
Amortization of Prepayment Leases
Office Administration and Establishment Expenses
Total

9. Tax Expenses

Current tax expense

Current Year
Prior Years'(Over)/ Under Provision
Deferred Tax Expense
Total

Y Bank
Statement of Financial Position as at 31st December 2015 (in thousands)
Assets Note
Cash and Cash Equivalents 10
Balances with Central Bank of Sri Lanka
Placements with Banks
Derivative Financial Instruments 12
Other Financial Assets Held-for-Trading 13
Loans and Receivables to Banks
Loans and Receivables to Other Customers
Financial Investments - Available-for-Sale
Financial Investments - Held-to-Maturity
Investments in Subsidiaries
Investments in Associates
Goodwill and Intangible Assets
Property, Plant and Equipment
Investment Properties
Prepaid Leases
Deferred Tax Assets
Other Assets
Total Assets
Liabilities
Due to Banks 14
Derivative Financial Instruments
Due to Other Customers
Other Borrowings
Current Tax Liabilities
Deferred Tax Liabilities
Other Liabilities
Subordinated Term Debts
Total Liabilities
Stated Capital
Statutory Reserve Fund
Other Reserves
Retained Earnings
Total Shareholders' Equity
Non-Controlling Interests
Total Equity
Total Equity and Liabilities

Note 10
Cash and Cash Equivalents
Cash in Hand
Cash at Banks
Money at Call and Short Notice
Total

Note 12
Derivative financial instruments
Foreign Currency Derivatives
Currency Swaps
Forward Foreign Exchange Contracts

Note 13
Other financial assets Held-for-trading
Sri Lanka Government Securities
Treasury Bills
Treasury Bonds

Note 14
Due to Banks
Money Market Borrowings
Call Money Borrowing
Other Borrowings

Note 15
Other Borrowings
Central Bank of Sri Lanka
Other Financial Institutions

Note 16