Statement of Changes in Equity

Statutory reserves Other reserves
Stated
capital

LKR 000 		Reserve
fund

LKR 000 		Investment
fund account
LKR 000 		Fair value
reserve

LKR 000 		General
reserve

LKR 000 		Retained
earnings

LKR 000 		Total
equity

LKR 000
Bank
Balance as at 01.04.2013 4,715,814 1,285,000 721,025 11,167,285 13,779,839 3,114,908 34,783,871
Profit for the year – – – – – 2,587,450 2,587,450
Other comprehensive income – – – 1,275,890 – 88,354 1,364,244
Total comprehensive income for the year – – – 1,275,890 – 2,675,804 3,951,694
Transfers 95,000 280,623 – – (375,623) –
Transactions with equity holders, recognised directly in equity
Final dividend approved on 28.06.2013 – – – – – (1,325,488) (1,325,488)
Total contributions from and distribution to equity holders – – – – – (1,325,488) (1,325,488)
Balance as at 31.03.2014 4,715,814 1,380,000 1,001,648 12,443,175 13,779,839 4,089,601 37,410,077
Profit for the year – – – – – 3,240,348 3,240,348
Other comprehensive income – – – 5,069,785 – (166,909) 4,902,876
Total comprehensive income for the year – – – 5,069,785 – 3,073,439 8,143,224
Transfers – 165,000 (1,001,648) – – 836,648 –
Transactions with equity holders, recognised directly in equity
Final dividend approved on 30.06.2014 – – – – – (1,458,037) (1,458,037)
Total contributions from and distribution to equity holders – – – – – (1,458,037) (1,458,037)
Balance as at 31.03.2015 4,715,814 1,545,000 – 17,512,960 13,779,839 6,541,651 44,095,264

Attributable to the equity holders of the Bank
Statutory reserves Other reserves
Stated
capital		 Reserve
fund		 Investment
fund
account		 Fair value
reserve		 General
reserve		 Retained
earnings		 Total Non-
controlling
interests		 Total
LKR 000 LKR 000 LKR 000 LKR 000 LKR 000 LKR 000 LKR 000 LKR 000 LKR 000
Group
Balance as at 01.04.2013 as previously stated 4,715,814 1,285,000 721,025 8,718,485 13,779,839 7,594,136 36,814,299 512,349 37,326,648
Impact on change in accounting policy for investment in Joint venture (Note 36.3) – – – – – – – (202,794) (202,794)
Balance as at 01.04.2013 - restated 4,715,814 1,285,000 721,025 8,718,485 13,779,839 7,594,136 36,814,299 309,555 37,123,854
Restated profit for the year (Note 36.4) – – – – – 3,151,400 3,151,400 63,613 3,215,013
Other comprehensive income net of tax – – – 1,361,490 – 87,313 1,448,803 611 1,449,414
Total comprehensive income for the year – – – 1,361,490 – 3,238,713 4,600,203 64,224 4,664,427
Transfers – 95,000 280,623 – – (375,623) – – –
Transactions with equity holders, recognised directly in equity
Share issue expenses written-off - subsidiary – – – – – (10,954) (10,954) (97) (11,051)
Right issue by subsidiary – – – – – – – 18,309 18,309
Increase in ownership interest by the Bank that does not result in change of control – – – – – (956) (956) (2,698) (3,654)
Change in holding-through joint venture – – – – – 43,666 43,666 – 43,666
Final dividend approved on 28.06.2013 – – – – – (1,325,488) (1,325,488) – (1,325,488)
Dividend distributed to non-controlling interest by subsidiaries – – – – – – – (55,565) (55,565)
Total contributions from and distribution to equity holders – – – – – (1,293,732) (1,293,732) (40,051) (1,333,783)
Balance as at 31.03.2014 4,715,814 1,380,000 1,001,648 10,079,975 13,779,839 9,163,494 40,120,770 333,728 40,454,498
Profit for the year – – – – – 4,362,256 4,362,256 76,356 4,438,612
Other comprehensive income net of tax – – – 5,032,886 – (177,636) 4,855,250 (426) 4,854,824
Total comprehensive income for the year – – – 5,032,886 – 4,184,620 9,217,506 75,930 9,293,436
Transfers – 165,000 (1,001,648) – – 836,648 – – –
Transactions with equity holders, recognised directly in equity
Change in holding-through joint venture – – – – – 28,632 28,632 – 28,632
Final dividend approved on 30.06.2014 – – – – – (1,458,037) (1,458,037) – (1,458,037)
Dividend distributed to non-controlling interest by subsidiaries – – – – – – – (55,776) (55,776)
Total contributions from and distribution to equity holders – – – – – (1,429,406) (1,429,406) (55,776) (1,485,182)
Balance as at 31.03.2015 4,715,814 1,545,000 – 15,112,861 13,779,839 12,755,357 47,908,871 353,882 48,262,753

The notes to the financial statements form part of these financial statements.

Financial
Reports