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 |
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 |
BNC |
Board Nomination 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 |
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 |
EIR |
Effective Interest Rate |
EIRMC |
Executive Integrated Risk Management 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 |
FY |
Financial Year |
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 |
IMF |
International Monetary Fund |
IRMD |
Integrated Risk Management Department |
IRR |
Interest Rate Risk |
IRRBB |
Interest Rate Risk in Banking Books |
ISC |
Information Security Council |
ISO |
International Standard Organisation |
ISMS |
Information Security Management System |
IIRC |
International Integrated Reporting Council |
KPIs |
Key Performance Indicators |
KRIs |
Key Risk Indicators |
KIRI |
Key IT Risk Indicators |
KMP |
Key Management Personnel |
KORI |
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 |
NPL |
Non-Performing Loans |
NSFR |
Net Stable Funding Ratio |
OCI |
Other Comprehensive Income |
PAT |
Profit After Tax |
PBT |
Profit Before Tax |
PD |
Probability of Default |
PER |
Price Earnings Ratio |
POCI |
Purchased or Originated Credit Impaired (Financial Assets) |
RAS |
Risk Appetite Statement |
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 |
RUA |
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 |
SLSB |
Sri Lanka 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 |