My Report
SUPPLEMENTARY INFORMATION
Annex 11: Acronyms and abbreviations
Managing Director/Chief Executive Officer's and Chief Financial Officer's Statement of Responsibility
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Independent Assurance Report - Internal Control
| AC | Amortised Cost |
| AGM | Annual General Meeting |
| ALCO | Assets and Liabilities Committee |
| AMA | Advanced Measurement Approaches |
| AML | Anti-Money Laundering |
| 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 |
| BIA | Basic Indicator Approach |
| 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 |
| 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 |
| CCR | Counterparty Credit Risk |
| 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 |
| CCF | Credit Conversion Factor |
| DBU | Domestic Banking Unit |
| DDO | Domestic Debt Optimisation |
| DPD | Days Past Due |
| DRP | Disaster Recovery Plan |
| 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 |
| ESC | Executive Sustainability Committee |
| ESDC | Executive Strategy Development Committee |
| ESOP | Employee Share Option Plan |
| EVE | Economic Value of Equity |
| FIS | Fixed Income Securities |
| FVOCI | Financial assets measured at Fair Value through Other Comprehensive Income |
| FVTPL | Financial assets measured at Fair Value through Profit or Loss |
| FX | Foreign Exchange |
| GDP | Gross Domestic Product |
| GRI | Global Reporting Initiatives |
| HQLA | High Quality Liquid Assets |
| IBR | Incremental Borrowing Rate |
| ICAAP | Internal Capital Adequacy Assessment Process |
| ICASL | Institute of Chartered Accountants of Sri Lanka |
| IIRC | International Integrated Reporting Council |
| 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 |
| ISMS | Information Security Management System |
| ITSC | IT Steering Committee |
| KPIs | Key Performance Indicators |
| KRIs | Key Risk Indicators |
| KIRIs | Key IT Risk Indicators |
| KMP | Key Management Personnel |
| KORIs | Key Operational Risk Indicators |
| LCB | Licensed Commercial Bank |
| LCR | Liquidity Coverage Ratio |
| LGD | Loss Given Default |
| LSB | Licensed Specialised Bank |
| 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 |
| 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 |
| PD | Probability of Default |
| PDI | Past Due Interest |
| PER | Price Earnings Ratio |
| POCI | Purchased or Originated Credit Impaired (Financial Assets) |
| RAS | Risk Appetite Statement |
| RCPSC | Recovery Plan Steering Committee |
| RCSA | Risk Control Self Assessment |
| ROA | Return on Assets |
| ROCE | Return on Capital Employed |
| ROE | Return on Equity |
| RPT | Related Party Transactions |
| RSA | Rate Sensitive Assets |
| RSL | Rate Sensitive Liabilities |
| RWA | Risk Weighted Assets |
| ROUA | Right of Use Asset |
| SA | Standardised Approach |
| SEC | Securities and Exchange Commission of Sri Lanka |
| SEMS | Social and Environmental Management System |
| SICR | Significant Increase in Credit Risk |
| SLAR | Statutory Liquid Assets Ratio |
| SLDB | Sri Lanka Development Bond |
| SLFRS | Sri Lanka Financial Reporting Standards |
| SME | Small and Medium Enterprise |
| SOFP | Statement of Financial Position |
| SPPI | Solely Payment of Principal and Interest |
| SLISB | Sri Lanka International Sovereign Bond |
| UNGC | United Nations Global Compact |
| WSME | Women, Small and Medium Enterprises |
| VaR | Value at Risk |
| YoY | Year-on-Year |
| 12mECL | 12 months Expected Credit Loss |