Commercial Bank of Ceylon PLC

Annual Report 2019

Supplementary Information

Annex 14: Index of Figures, Tables and Graphs

Figures

Figure No. Description Page No. of the printed Annual Report
Integrated Report Organisational Overview
About the Bank
1 Our regional presence and global connectivity 6
2 A Snapshot of the Bank’s Profile 7
Performance Review
Financial Review 2019
3 Bank's international operations 27
Operating Environment
Connecting with Stakeholders
4 Our stakeholder engagement process 28
5 How we connect with
our stakeholders 		29
6 Analysis of Commercial Bank’s external environment 30
Business Model for Sustainable
Value Creation
7 The Bank’s business model that delivers value to and derives value from the stakeholders,
leading to sustainable value creation 		37
Management Discussion and Analysis
8 Strategic Imperatives 40
Prudent Growth
9 Diversification in the Bank 44-45
10 Our commitment to
prudent growth 		46
Operational Excellence
11 Employee communication channels 59
12 Network of delivery points in Sri Lanka 60
13 Network of delivery points in Bangladesh 61
Governance and Risk Management
How We Govern
14 Key regulatory requirements, voluntary codes, and Corporate Governance Framework elements 73
15 Governance structure 75
16 Board composition 77
17 Other Management Committees 78
18 Board highlights 2019 79
Risk Governance and Management
19 Three lines of defense 112
20 Risk governance structure 114
21 Risk management framework 115
22 Summary of key risks 116
Financial Statements Notes to the Financial Statements
23 Principal business activities, nature of operations of the Group and ownership by the Bank in its subsidiaries and associate 149
24 Types of Risk 154
25 Bank‘s Financial Risk Management Framework 154
Supplementary Information Annex 1: Investor Relations
26 Investor relations channels 288

Tables

Table No. Description Page No. of the printed Annual Report
Integrated Report Organisational Overview
Financial Highlights
1 Financial Highlights 8
2 Financial Goals and Achievements – Bank 8
Performance Review
Financial Review 2019
3 Financial soundness indicators 24
4 Key Performance Indicators – Bangladesh Operations 25
Operating Environment
Material Matters
5 Material matters 32
Context for our performance
6 Overview of world economic outlook projections 33
Business Model for Sustainable
Value Creation
7 Statement of Capital position 38-39
Management Discussion and Analysis
Customer Centricty
8 Customer segmentation 47
9 Channel mix and target market on perceived customer preference 47
Operational Excellence
10 Employee by contract and gender 58
11 Employee by category and gender 59
Integrated Report Governance and Risk Management
How We Govern
12 Composition of the Board
and attendance 		76
13 Attendance at AGMs 82
14 Statement of Compliance 97
Directors’ Interest in Contracts with the Bank
15 Directors’ Interest in Contracts with the Bank 109
Risk Governance and Management
16 Risk profile 111
17 Maximum credit risk exposure 117
18 Distribution of Stage 3 credit impaired loans and advances
to other customers as at December 31, 2019 		119
19 Market risk categories 121
20 Sensitivity of NII to rate shocks 122
21 Interest rate sensitivity gap analysis of assets and liabilities
of the banking book as at December 31, 2019 – Bank 		122
22 Liquid asset ratios 123
23 Key ratios used for measuring liquidity under the stock approach 123
24 Target and actual capital 127
25 Impact on CAR at Minor, Moderate and Severe
stress levels: 		128
Financial Statements Notes to the Financial Statements
26 Principal business activities and nature of business operations of the Group 150
27 Basis of measurement 151
28 Index of Significant
Accounting Policies 		157
Supplementary Information Annex 1: Investor Relations
29 Compliance with requirements of the Section 7.6 of the Listing Rules of the CSE 289
30 Summary of listed securities of the Bank 290
31 Share price of last five years 291
32 Sustainable value for investors 291
33 Information on shareholders’ funds and Bank’s market capitalisation 292
34 Number of share
transactions (No.) 		292
35 Number of shares
traded (No. ’000) 		292
36 Information on movement in number of shares represented
by the stated capital 		292
Supplementary Information 37 Dividend Information 294
38 Number of ordinary shareholders 295
39 Composition of shareholders 295
40 Distribution schedule of number of shareholders and percentage of holding in each class of equity securities 295
41 The names, number and percentage of shares held by the twenty largest shareholders – Voting shareholders 296
42 Public shareholding 296
43 The names, number and percentage of shares held by the twenty largest shareholders – Non-voting shareholders 297
44 Directors’ shareholding including the Chief Executive Officer’s shareholding 297
45 Debenture Composition 298
46 Other ratios 299
47 Summary of the Income Statements –
Group and Bank – 2019 		300
48 Summary of the Income Statements –
Group and Bank – 2018 		301
49 Statement of Financial Position – Group – 2019 302
50 Statement of Financial Position – Group – 2018 303
51 Statement of Financial Position – Bank – 2019 304
52 Statement of Financial Position – Bank – 2018 305

Graphs

Graph No. Description Page No. of the printed Annual Report
Integrated Report Performance Review
Financial Review 2019
1 Profit growth 20
2 Total operating income 21
3 Impairment charges 21
4 Profit before and after tax 21
5 ROE and ROA 22
6 Composition of total assets 22
7 Deposits and advances 22
8 Shareholders’ funds 23
Operating Environment
Context for Our Performance
9 Inflation – CCPI and NCPI 33
10 Interest rates 34
Management Discussion and Analysis
Prudent Growth
11 Total capital adequacy ratio 43
Integrated Report Leading through Innovation
12 Contribution and utilisation of CSR funds 55
Operational Excellence
13 Energy consumption 57
14 New hires and attrition 58
Governance and Risk Management
Risk Governance and Management
15 Risk weighted assets composition (Group) as at December 31 118
16 Risk ratings-wise distribution of loans and advances to other customers 118
17 Provision cover of the Bank 118
18 Gross loans and advances to other customers 118
19 Industry-wise analysis of loans and advances to other customers as at December 31, 2019 119
20 Geographical analysis of loans and advances to other customers by product-wise as at
December 31, 2019 		119
21 Product-wise analysis of loans and advances to other customers as at December 31, 2019 120
22 Loans and advances to other customers by tenor-wise as at December 31, 2019 (based on residual maturity) 120
23 The concentration of counterparty bank exposures in
Sri Lanka as at December 31, 2019 (Fitch ratings-wise) 		120
24 The concentration of counterparty bank exposures
in Bangladesh as at December 31, 2019 (CRAB ratings-wise) 		120
25 The concentration of cross-border exposure
(Sri Lanka and Bangladesh operations) – S & P Rating-wise as at December 31, 2019 		121
26 Cross border exposure of the Bank (Sri Lankan and
Bangladesh operations) 		121
27 Funding diversification by product 124
28 Composition of losses – 2019 125
29 Operational loss events by category – % of total losses by number of events 125
30 Operational loss events by category – % of total losses
by value 		125
Financial Statements Highlights – Bank
Financial Statements 31 Gross income 135
32 Net interest income 135
33 Net fee and commission income 135
34 Net gains/(losses) from derecognition of financial assets 135
35 Profit before tax 135
36 Profit after tax 135
37 Total assets 135
38 Financial assets at amortised
cost – Loans and advances to other customers 		135
39 Financial liabilities at amortised cost – Due to depositors 135
40 Earnings per share – Basic 135
41 Interest margin 135
42 Financial intermediation margin 135
Notes to the Financial Statements
43 Liquidity ratios 275
44 Impact of a rate shock on the net interest income 282
45 Sensitivity of Fx Position –
Impact of 1% change in Exchange Rate (Sri Lankan Operation) 		284
Supplementary Information Annex 1: Investor Relations
46 Performance of the Commercial Bank’s ordinary voting share
in 2019 		291
47 Share price trend – Ordinary Shares – Voting 291
48 Share price trend – Ordinary Shares – Non-voting 291
49 Shareholders’ funds and Bank’s market capitalisation 292
50 Number of transactions (No. ’000) 292
51 Number of shares traded
(No. Mn.) 		292
52 Dividend per share 294
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